Results 81 to 90 of about 34,495 (249)

The Accounting for Goodwill: amortization versus impairment only approach – a debate in academic research

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
The paper addresses one of the most controversial issues in accounting: goodwill accounting. The ongoing debate in academia, the regulatory environment, and accounting practice has been present for at least three decades.
Mariusz Andrzejewski, Konrad Grabiński, Barbara Grabińska   +2 more
doaj   +1 more source

The relationship between goodwill and capital structure and the moderating effect of financial market development [PDF]

Journal of Economics Finance and Administrative Science
Purpose – This study empirically investigates the relationship between goodwill assets and capital structure (i.e. debt ratio) of firms and the moderating effect of financial market development on the relationship between goodwill assets and capital ...
Oli Ahad Thakur, Matemilola Bolaji Tunde, Bany-Ariffin Amin Noordin, Md. Kausar Alam, Muhammad Agung Prabowo   +4 more
doaj   +1 more source

The impact of valuation rules for intangible assets in Japanese and German accounts of listed companies : [Version April 2003] [PDF]

, 2003
Intangible assets as goodwill, licenses, research and development or customer relations become in high technology and service orientated economies more and more important.
D'Arcy, Anne, Roßbach, Christine, Mori, Michiyo   +2 more
core  

The Corporate Sustainability Puzzle: From Additive Frameworks to the Dynamic Sustainability System (DSS)

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability research is rich but fragmented where influential frameworks illuminate important aspects of sustainability dynamics, yet they are often used in parallel rather than connected through a shared explanatory logic of change. This paper addresses that corporate sustainability puzzle through a targeted literature review and
Omaima A. G. Hassan
wiley   +1 more source

Corporate Governance and Environmental Performance: Does Contingency Theory Affect the Explanatory Power of Theoretical Frameworks?

Business Strategy and the Environment, EarlyView.
ABSTRACT There is extensive literature on the relationship between corporate governance (CG) and firms' environmental performance (EP). However, the empirical findings remain somewhat equivocal. A variety of theoretical approaches have been utilised to provide a suitable basis for explaining the causal relationship, including legitimacy theory ...
Lukas Horner, Michael Grüning
wiley   +1 more source

Goodwill: uma análise dos conceitos utilizados em trabalhos científicos Goodwill: an analysis of concepts used in scientific works

Revista Contabilidade & Finanças, 2010
A literatura contábil considera que o goodwill representa a diferença entre o valor da empresa e o seu patrimônio líquido avaliado a valores de mercado. A utilização de um conceito divergente desse, na elaboração de pesquisas teóricas ou empíricas, pode ...
Eliseu Martins, Diana Lúcia de Almeida, Eric Aversari Martins, Patrícia de Souza Costa   +3 more
doaj   +1 more source

Making the Invisible Visible: Exploring the Drivers and Outcomes of Human Rights Reporting in Latin America

Business Strategy and the Environment, EarlyView.
ABSTRACT Human rights disclosure is increasingly vital for corporate sustainability, particularly in Latin America, where labor abuses, inequality, and weak enforcement remain prevalent. This study investigates the drivers and outcomes of such disclosure in 416 large firms across the region.
Alan Bandeira Pinheiro, José Vitor Palhares dos Santos   +1 more
wiley   +1 more source

Responsible Leadership for Sustainable Agritourism: A Multilevel Causal Mechanism Analysis and the Facilitating Roles of Social Capital

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the causal mechanisms by which responsible leadership (RL) promotes sustainable agritourism development in the Mekong Delta, Vietnam. Using focus groups and multiple case studies across five exemplary agritourism operations, we examine how RL operates across multiple levels to influence sustainable agritourism outcomes.
Giang N. T. Nguyen, Heidi Wechtler
wiley   +1 more source

[News Clip: Goodwill industries]

, 1958
Video footage from the WBAP-TV station in Fort Worth, Texas to accompany a news story about Dick Curry of the Convair Management Club donating $1,000 to Goodwill to finance 10 new collection boxes around Fort Worth and ...
WBAP-TV (Television station : Fort Worth, Tex.)
core  

Cálculo do goodwill e valor econômico de uma empresa de equipamentos eletrônicos: o caso da Empresa Alfa [PDF]

, 2011
TCC (graduação) - Universidade Federal de Santa Catarina, Centro Sócio Econômico, Curso de Ciências Contábeis.Este trabalho é um estudo de caso sobre o valor econômico de uma empresa de equipamentos eletrônicos. O acirramento da competição entre empresas
Souza Filho, Jorge Fernando de
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