Results 71 to 80 of about 233,863 (283)
Social Anxiety and Peer Relationships Predict Weight Recovery in Adolescent Onset Anorexia Nervosa
European Eating Disorders Review, EarlyView.ABSTRACT Background Adolescence is period of social change during which peer relationships are prioritised. The desire for social approval, which heavily influences behaviour, is often linked to an increased risk of developing an eating disorder (ED). Social cognition is impaired in ED and both autism and social anxiety frequently co‐occur.
Victoria Burmester +5 more
wiley +1 more source
PELAPORAN KERUGIAN PENURUNAN NILAI GOODWILL SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN
Jurnal Riset Akuntansi dan Keuangan, 2014 This study objective is to examine the determinants of the firm’s tendency to report goodwill impairment losses and it’s impact on the value of the firms.
Nunung Nuryani, Ilham Samsudiono
doaj +1 more source
Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model [PDF]
The objective of this paper is to illustrate that the change in shareholders’ attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. This study is based on four countries (Great Britain, the
Ding, Yuan +2 more
core
Talent Management in SMEs: Unraveling the Role of Contextual Factors
Human Resource Development Quarterly, EarlyView.ABSTRACT Employing a multiple case study analysis, this paper explores the contextual factors—internal, external, and relational—that affect small and medium‐sized enterprises (SMEs) in designing their approaches to talent management (TM). Results underscore the significance of two prominent internal variables—namely, organizational size and ownership ...
Franca Cantoni +2 more
wiley +1 more source
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2017 This literature study explains and describe the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable
Deddy Kurniawansyah
doaj
Managers' Decisions About Informal Accommodation Requests by Employees With and Without Disabilities
Human Resource Management, EarlyView.ABSTRACT Although formal accommodations are required by law across many jurisdictions, many employees seek informal adjustments to their work conditions. These individualized work arrangements are not rooted in legal compliance but are instead provided at managers' discretion.
Silvia Bonaccio +3 more
wiley +1 more source
Pengaruh Amortisasi Goodwill terhadap Kegunaan Informasi Laba pada Perusahaan Manufaktur
Journal of Accounting and Investment, 2016 The purpose of this study is to examine the usefulness of earnings and goodwill amortization by comparing the earnings before goodwill and the reported earnings (which include goodwill amortization).
Erni Suryandari, Putria Yunitha
doaj
THE IMPACT OF IFRS ON REPORTING FOR BUSINESS COMBINATIONS: AN IN-DEPTH ANALYSIS USING THE TELECOMMUNICATIONS INDUSTRY [PDF]
The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items.
Cunningham Garry M. +3 more
core
International Journal of Finance &Economics, EarlyView.ABSTRACT This paper examines how Corporate Venture Capital (CVC), Independent Venture Capital (IVC) and Venture Capital Syndicate (VCS) promote innovation among startups. Drawing on a dataset of 4406 venture‐backed deals in North America, spanning 1998–2019, it explores how the configurations of investors and their contextual factors influence ...
Fatima Shuwaikh +3 more
wiley +1 more source
The Study on the Impact of the Account Age of Goodwill on Enterprise Value
Chemical Engineering Transactions, 2015 With the further development of economic globalization, the enterprise reorganization by merger andacquisition has increasingly become the important means of strategic development of many multinational companies.
L. Xiao, X.H. Li
doaj +1 more source