Results 111 to 120 of about 20,799 (339)
INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES- A NEW CHALLENGE FOR THE EUROPEAN UNION [PDF]
In the context of the global economic crisis, small and medium enterprises are most affected. That is why the problem that arises more frequently is the harmonization of national legislation with the European legislation.
Ana-Maria Pascu, Andreea Vasiliu
core
Perceived costs as drivers of wildlife management preferences in rural Tanzanian communities
Conservation Biology, EarlyView.Abstract Effectively managing human–wildlife interactions is crucial for fostering coexistence on shared landscapes. Management options are most effective when aligned with the preferences of people directly affected by wildlife, yet little is known about how socioecological factors influence these preferences.
Christian Kiffner +10 more
wiley +1 more source
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
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
New approaches regarding business combinations [PDF]
The accounting for business combinations is a very important area, therefore it needs a high quality accounting standard that could be used for both domestic and cross-border financial reporting.
Bunea-Bontaş, Cristina Aurora +1 more
core +1 more source
Investor Sentiments, Ill-Advised Acquisitions and Goodwill Impairment [PDF]
, 2008 We hypothesize that the root cause of many goodwill write-offs - managers' public admission of ill-advised corporate acquisitions - is the overpriced shares of buyers at acquisition.
Gu, Feng, Lev, Baruch
core
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
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
VALUASI NILAI SAHAM PERUSAHAAN NON-TBK DALAM PELAKSANAAN IMPAIRMENT GOODWILL
, 2021 Izath Rytami +1 more
openalex +1 more source
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