Results 81 to 90 of about 240,546 (347)

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 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, IONITA ION, STOICA MARCEL   +2 more
core  

Promoting business with corporate gifts: major issues and empirical evidence [PDF]

, 2006
Corporate gifts are an important tool in the marketing communication mix. This paper is divided into two parts. It first reviews the literature of corporate gifts and incentives, focusing on major issues in the use of corporate gifts: marketing issues ...
Fan, Y
core   +1 more source

Towards a Developmental Retribution and Reciprocity Model (RRM): Implications for Youth Justice

Behavioral Sciences &the Law, EarlyView.
ABSTRACT Youth justice systems are frequently justified by reference to developmental change, yet chronological age is often treated as a proxy for underlying psychological processes. This paper develops a Developmental Retribution and Reciprocity Model (RRM), integrating evolutionary criminology with contemporary developmental neuroscience to clarify ...
Evelyn Svingen
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

The Tree of Life Synagogue Attack: A Terrorist Radicalization Assessment Protocol‐18 Examination of Pre‐Attack Warnings and Post‐Attack Contagion and Copycat Effects

Behavioral Sciences &the Law, EarlyView.
ABSTRACT This is a retrospective case study of an antisemitic lone actor terrorist who completed the deadliest attack against the Jewish community in American history. The analysis through the lens of the Terrorist Radicalization Assessment Protocol (TRAP‐18) finds that 72% of the warning indicators were present, including four proximal warning ...
Molly Amman, Julia Kupper, J. Reid Meloy
wiley   +1 more source

Earnings Quality, Accruals and Subjective Goodwill Accounting [PDF]

This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality.
Yuko Katsuo
core  

When Corporations Nudge for Good: Examining the Effectiveness of Corporate Social Marketing Initiatives in Influencing Intention to Change

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms invest heavily in corporate social initiatives (CSIs), yet evidence of behaviour change remains limited. This study examines whether corporate social marketing (CSM) elicits stronger behavioural intentions to change than other CSI formats, such as philanthropy and cause‐related marketing (CRM), and identifies the psychological mechanisms
Paul Blaise Issock Issock
wiley   +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, Richard, Jacques, Stolowy, Hervé   +2 more
core  

PENGARUH KUALITAS AUDIT DAN KARAKTERISTIK KOMITE AUDIT TERHADAP KEPATUHAN PENGUNGKAPAN PENGUJIAN PENURUNAN NILAI GOODWILL (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) [PDF]

, 2017
The objective of this study is to examine the effect of audit quality and characteristics of audit committee on compliance with disclosure of goodwill impairment testing.
JULIARTO, Agung, KETAREN, Lisa Tri Claudia   +1 more
core