Results 101 to 110 of about 2,237 (289)
Causes and consequences of transitional goodwill impairment losses [PDF]
, 2006 This dissertation investigates the causes and consequences of the goodwill reporting choices made by Canadian firms following the adoption of revised standards on purchased goodwill in 2002.
Lapointe, Pascale
core
Lobbying and Political Risk Disclosure: Do Socially Responsible Firms Voluntarily Disclose More?
British Journal of Management, EarlyView.Abstract Drawing on theories of strategic communication, legitimacy, impression management and moral capital, this study investigates whether firms use political risk disclosure to offset negative perceptions associated with corporate lobbying. Using a sample of 10,120 observations from 1362 US firms between 2002 and 2018, we find that firms with ...
Maretno A. Harjoto +4 more
wiley +1 more source
Controversies Regarding Goodwill Evaluation, Depreciation and Recording Policies [PDF]
Theoretical and Applied Economics, 2006 In some of the continental European countries (e.g. France), there is a necessity to make a clear distinction between the legal issue of commerce fund (fonds de commerce, in French language), and the related accounting concept represented by goodwill ...
Niculae Feleaga, Liliana Feleaga
doaj +1 more source
British Journal of Management, EarlyView.Abstract This paper examines the motivational foundations of academics’ external engagement within the evolving context of the entrepreneurial university. While prior research has explored specific forms of academic entrepreneurship, broader engagement with external organizations has only recently been recognized as both entrepreneurial and value ...
Samuel Mwaura +3 more
wiley +1 more source
Impairment test av goodwill : Användning av diskonteringsräntan
, 2009 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 +1 more source
Making the Intangible Tangible: Organizational Capital and Stock Liquidity
British Journal of Management, EarlyView.Abstract We propose an intangibility‐driven stock liquidity hypothesis and explore the role of organizational capital in influencing stock liquidity. Using a sample of 42,682 firm‐year observations, we uncover compelling evidence that firms' intangible organizational capital boosts stock liquidity.
Prem Puwanenthiren +3 more
wiley +1 more source
Goodwill Impairment Losses, Economic Impairment, Earnings Management and Corporate Governance
, 2019 This paper investigates the association between goodwill impairment losses and proxies of economic impairment, earnings management incentives and corporate governance mechanisms.
Stenheim, Tonny, Madsen, Dag Øivind
core
Does a goodwill impairment regime better reflect the underlying economic attributes of goodwill?
, 2016 IFRS adoption transformed the accounting treatment for goodwill in many countries. Instead of amortizing goodwill, firms now test for its impairment and write off impairment losses against income.
Webster , John C +2 more
core +1 more source
British Journal of Special Education, EarlyView.Abstract Centres for Creative Occupation for People with Disabilities (KDAP‐AMEA) are disability‐specific after‐school structures in Greece operating within the broader framework of inclusive education and the United Nations Convention on the Rights of Persons with Disabilities (CRPD).
Olga Lyra +2 more
wiley +1 more source
History, EarlyView.Abstract This article offers new perspectives on the relationship between elementary teaching, scientific expertise and the professionalization of the human sciences. Previous scholarship has demonstrated the ready existence of ‘amateur’ science societies in the nineteenth century where cross‐class exchanges were common.
Julia Gustavsson
wiley +1 more source