Results 91 to 100 of about 490,667 (246)
ABSTRACT Pakistan has hosted Afghan refugees for more than four decades, in one of the world's most protracted displacements of people. Afghan refugees receive health services through United Nations High Commissioner for Refugees (UNHCR) and non‐governmental organisation (NGO) supported programmes alongside public sector facilities at every tier.
Zahid Ali Memon +4 more
wiley +1 more source
ABSTRACT To explore the real effect of banking globalisation on bank liquidity creation, we investigate plausibly exogenous variations in the expectation of further banking globalisation under the Belt and Road Initiative (BRI), which further opens the gate to foreign investors.
Xuanyi Shi +3 more
wiley +1 more source
Zero goodwill impairment: market indications without measurement [PDF]
This study examines the determinants of the recognition choice related to reporting zero goodwill impairment after an implementation of an impairment-only approach to accounting for acquired goodwill.
Abdul Majid, Jamaliah
core +1 more source
The Relevance of Apology to Reparations for Historical Injustice
ABSTRACT This article explains the centrality of apology to an adequate account of reparations. I look in depth at what goes on in apology. As I have previously argued, apology is an expressive action through which we seek to mark adequately the significance of our own wrongdoing. I claim that apology so understood is not merely ornamental.
Christopher Bennett
wiley +1 more source
Impairment test av goodwill : Användning av diskonteringsräntan
Bakgrund: Efter införandet av IFRS har det förekommit en del förändringar gentemot tidigare redovisnings regler i Sverige. Från och med 1 januari år 2005 skall alla börsbolag gå över till IFRS 3 Business Combinations.
Pourmand, Pejhman, Khazeni, Reza
core +4 more sources
Psychological Contracts With Purpose: A Review and Path Forward
ABSTRACT This review advances the understanding of psychological contracts (PCs) that include third‐party beneficiaries and transcend self‐interested goals, which we term “PCs with purpose.” PC theory has challenged the assumption that social exchange relies solely on balanced rewards and inducements, highlighting that individuals may wish to ...
Marjo‐Riitta Diehl +2 more
wiley +1 more source
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
Healer or Human? How Online Physician Reviews Guide Patient Choice
ABSTRACT Online reviews increasingly guide physician choice, yet it remains unclear whether content emphasizing a physician's competence (technical skills) or benevolence (prioritizing patients' welfare over self‐interest) more strongly influences patients' decisions. Integrating a field study of 12,351 physician reviews with two online experiments, we
Shabnam Azimi +3 more
wiley +1 more source
Are Start‐Up Acquisitions by Dominant Firms Driving Innovation or Killing Competition?
ABSTRACT This paper develops a sequential model to examine start‐up acquisitions in markets with network externalities, incorporating a pre‐entry strategic buyout option that allows the incumbent to integrate the start‐up's innovation, followed by post‐entry expenditure on coordination advertising, and defensive pricing strategies.
Adele Whelan, Kate Hynes
wiley +1 more source
Goodwill impairment: the case of Hong Kong
This thesis focuses on goodwill impairment implemented and practised in the first three years after Hong Kong's adoption of the International Financial Reporting Standards (IFRS). Three issues - compliance, discount rate and audit quality with respect to
Dung Manh Tran (12304628)
core +1 more source

