Results 121 to 130 of about 2,237 (289)
Financial reporting of goodwill impairment of Malaysian listed companies [PDF]
, 2011 The introduction of FRS 136 Impairment of Assets in Malaysia presents an opportunity for this study to examine the association between the firms’ compliance on goodwill impairment disclosure and firm characteristics.
Ahmad, Maizatul Akhmam
core
Natural Resources Forum, EarlyView.ABSTRACT This study aims to explore how oil and gas firms adopt two sustainability tools, namely green innovation and corporate social responsibility (CSR) disclosure, either separately or in combination, to mitigate financial risk. The empirical study examines a sample of 229 oil and gas firms over the 2010 to 2019 period.
Imen Khanchel +2 more
wiley +1 more source
Goodwill Impairment as a Reflection of Investment Opportunities
, 2016 We exploit a unique opportunity to examine whether goodwill impairment write-offs reflect firms' investment opportunities during the first years of the US goodwill impairment accounting regime.
Koh, Ping-Sheng, Godfrey , Jayne
core +1 more source
Insights from the Presidential Addresses to the Agricultural Economics Society
Journal of Agricultural Economics, EarlyView.ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley +1 more source
Propaganda: Reinterpreting the Democratic Problem
Constellations, EarlyView.
Siri Sylvan
wiley +1 more source
Human Resource Management Journal, EarlyView.ABSTRACT This paper develops a three‐layer conceptual framework, comprising surveillance architecture, HRM design choices, and employee responses, to explain how digital surveillance reshapes workplace relationships. Anchored in organizational paradox theory, the framework treats workplace visibility as a persistent, two‐sided tension rather than a ...
Pankaj C. Patel +3 more
wiley +1 more source
Why We Shouldn't Trust Institutions: Critical Theory and the Case for Radical Distrust
Constellations, EarlyView.
Zohreh Khoban
wiley +1 more source
Universities as the Next Counterintelligence Battleground in Geopolitical Contests
Global Policy, EarlyView.ABSTRACT Globally, universities are increasingly becoming the target of foreign national security actors, engaging in espionage, sabotage, foreign interference and intellectual property theft. Despite that, there has been no examination of the utilisation of counterintelligence approaches by universities to the threats they face from the subordination ...
Brendan Walker‐Munro +1 more
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri +2 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley +1 more source