Results 111 to 120 of about 20,146 (272)
Does an optimistic tone in annual reports predict better financial and non‐financial performance?
European Management Review, EarlyView.Abstract In the current paper, we investigate whether management adopts an optimistic disclosure tone to impress the corporate audience or to provide incremental information (II) by anticipating positive corporate performance. Specifically, we test whether an optimistic tone in annual reports (ARs) is a positive predictor of better financial and non ...
Francesco Gangi +3 more
wiley +1 more source
IFRS 8 – OPERATING SEGMENTS [PDF]
Segment reporting in accordance with IFRS 8 will be mandatory for annual financial statements covering periods beginning on or after 1 January 2009. The standards replaces IAS 14, Segment Reporting, from that date.The objective of IFRS 8 is to require ...
BOCHIS LEONICA +3 more
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Application of IAS 36 –Impairment of fixed assets -A qualitative study about the main challenges for companies regarding impairments [PDF]
, 2014 Background and Discussion: Impairment has been debated within the professionals. IAS 36 seems to be a challenging area since it is a focus area for NASDAQs annual review of financial reports in 2012. The report shows that application of IAS 36 is beneath
Andersson, Sabina, Wenzel, Frida
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European Management Review, EarlyView.Abstract This study examines the impact of the adoption of nonmarket strategies in domestic markets that drive the internationalization of emerging multinationals (EMNCs) from the MENA and sub‐Saharan African regions. In this study, we consider corporate political activity (CPA) and corporate social responsibility (CSR) of EMNCs and examine their role ...
Nouhaila Ettalibi +4 more
wiley +1 more source
European Management Review, EarlyView.Abstract Corporate purpose has rapidly gained prominence in management literature and is considered a highly influential concept in business, promising to enable businesses' transformative power. While most existing studies highlight the positive outcomes of incorporating purpose into organizational frameworks, some research highlights negative ...
Nicole Steller, Guido Möllering
wiley +1 more source
M&A goodwill and corporate technological innovation: The mediating moderating effect of stock pledges. [PDF]
PLoS One, 2022 Zhang Y, Sun Z, Zhou Y, Dong Y.
europepmc +1 more source
The potential effects of IFRS for SMEs on New Zealand SME financial reporting [PDF]
, 2010 No ...
Morunga, Maria, Morunga, Maria
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Honouring the Past, Embracing the Future
The Ecumenical Review, EarlyView.Abstract The United Church of Canada, founded in 1925, represents an ambitious experiment in church union that blends Methodist, Presbyterian, and Congregationalist traditions. Over the past century, the church has played a pivotal role in shaping Canadian society by advocating for social justice, Indigenous reconciliation, interreligious dialogue ...
Hyuk Cho
wiley +1 more source
RÉSISTANCE ET CONFUSION DANS L'HARMONIZATION DES NORMES COMPTABLES INTERNATIONALES : L'APPROCHE CHINOISE AUX FUSIONS ET ACQUISTIONS [PDF]
Cette communication se concentre sur le cas du comité de normalisation de comptabilité de la Chine (CASC), qui a agi en 2006 de permettre l'utilisation de la méthode de mise en commun des intérêts pour les fusions dans certaines circonstances.
Baker C. Richard +2 more
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Social Justice as a Catalyst for Ecumenical Engagement
The Ecumenical Review, EarlyView.Abstract This article provides a comprehensive overview of the historical formation of the Federal Council of Churches of Christ in America (FCC), examining the social and political context in the United States that shaped its adoption of ecumenical practices focused on social justice.
Geneva Blackmer
wiley +1 more source