Results 81 to 90 of about 250,786 (330)
ASPECTS CONCERNING THE EVALUATION AND ACCOUNTING OF GOODWILL [PDF]
Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2022 In relation to the concept of “goodwill”, there have been many debates for decades, and it continues to be, nowadays, a topic of real interest for various categories of information users, especially in the conditions of the current economy where the ...
Mariana BANUTA
doaj
Trust and knowledge creation: The moderating effects of legal inadequacy [PDF]
, 2017 Purpose: This study aims to empirically investigate the effects of competence and goodwill trust on knowledge creation and the moderating effects of legal inadequacy on those relationships.
Li, Xiaodong, Wang, Longwei, Zhang, Min
core +1 more source
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
International Insolvency Review, EarlyView.Abstract The United Nations Commission on International Trade Law (UNCITRAL) has produced the most robust international insolvency regime applicable to countries around the world. The Model Law on Cross‐Border Insolvency (1997) is widely accepted and already very popular among African countries.
Pontian N. Okoli
wiley +1 more source
THE DETERMINATION OF GOODWILL FACTORS CONTRIBUTION USING ECONOMETRIC MODELS BASED ON THE SUBTLE SETS THEORY [PDF]
In this paper, we proposed to demonstrate the possibility of correct determination of the goodwill size and the causing factors, through the use of econometric models based on the subtle sets theory.This thematic approach motivation starts from the ...
GRIGORE COSMIN +2 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
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
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
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
A review of research performed on the approach to the subsequent measurement of goodwill
Journal of Economic and Financial SciencesOrientation: By taking stock of goodwill accounting literature, the article identifies key themes and highlights the lack of innovation in goodwill and intangibles’ accounting evolution.
Humnaaz Jhavary +2 more
doaj +1 more source