Results 81 to 90 of about 25,634 (302)
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 +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental sustainability and political influence increasingly shape corporate strategy, yet the link between politically appointed executives and firms' environmental actions remains underexplored. This study investigates whether political appointments to top executive positions influence the adoption of green action initiatives and how ...
Post Raj Pokharel +3 more
wiley +1 more source
Setting new rules for Goodwill accounting : the british experience. [PDF]
Cette étude a pour objet d'analyser le processus de développement de la norme relative au goodwill par l'Accounting Standards Board (ASB) britannique (FRS 10, 1997), plus précisément le processus d'émergence et d'acceptation d'une solution (activation ...
Bouden, Inès +1 more
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
core
Business Strategy and the Environment, EarlyView.ABSTRACT Circular ecosystems connect diverse actors who collaborate to close resource loops and pursue sustainable goals without centralized control. Such arrangements entail heightened interdependence and uncertainty, making trust, understood as the willingness to accept vulnerability based on positive expectations of others' behavior, a critical ...
Inken Hoeck, Tassilo Schuster
wiley +1 more source
Asiakastyytyväisyyskysely : Goodwill Tilit Oy [PDF]
Tämä opinnäytetyö toteutettiin toimeksiantona hämeenlinnalaiselle tilitoimistolle Goodwill Tilit Oy:lle. Työn tavoitteena oli selvittää, kuinka tyytyväisiä asiakkaat ovat saamaansa palveluun, asiakaspalveluun ja viestintään sekä tunnistaa kehityskohteita,
Glumoff, Annika
core
Expanded audit report and the value relevance of goodwill impairment [PDF]
Purpose – This study examines the value relevance of goodwill impairment losses and explores the role of Expanded Auditor Reporting (EAR) in mitigating the negative effects of managerial discretion on financial reporting quality.
Elmahgoub, Mohamed +3 more
core +2 more sources
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
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