Results 131 to 140 of about 2,237 (289)
Cambios en la Normativa sobre Fondo de Comercio: Algunas Evidencias Empíricas
Revista de Contabilidad: Spanish Accounting Review, 2004 El fondo de comercio constituye una de las partidas más controvertidas entre la doctrina contable. En la actualidad, tras el cambio en la normativa norteamericana, el IASE ha efectuado modificaciones en la misma línea, de forma que, en vez de amortizar ...
Juan Carlos Navarro García
doaj
Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange
Abacus, EarlyView.This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew +3 more
wiley +1 more source
Journal of International Economics and Management, 2014 The aim of this study is to contemplate the degree to which Singaporean firms comply with the highly technical disclosure requirements under FRS 36 specific to goodwill impairment testing.
Manh Dung Tran +2 more
doaj
The new guideline for goodwill impairment
, 2007 Goodwill, for financial accounting purposes, is an intangible asset on the balance sheet that represents the excess of the amount paid for an acquired entity over the net fair value of the assets acquired.
Swanson, Nancy Jewel
core
Police department design, political pressure, and racial inequality in arrests
American Journal of Political Science, EarlyView.Abstract This paper theorizes a source of bias in discretionary arrests: strategic limits on police officer learning. Officers have a variety of tactics at their disposal besides arrest that they use for less serious offenses when they judge the underlying behavior to be less severe. In departments led by a chief with special expertise in crime control,
Andrew J. McCall
wiley +1 more source
American Journal of Political Science, EarlyView.Abstract Studies show that procedural fairness in the form of equal representation has the potential to increase decision legitimacy. At the same time, several studies point to potential adverse effects, where, for instance, the equal inclusion of women in decision‐making bodies might serve to legitimize anti‐feminist decisions in particular.
Mattias Agerberg, Lena Wängnerud
wiley +1 more source
Acta Obstetricia et Gynecologica Scandinavica, EarlyView.The entire study was informed by an established acceptability framework for healthcare interventions, which has seven domains: Intervention Coherence, Affective Attitude, Burden, Ethicality, Opportunity Costs, Self‐Efficacy, and Perceived Effectiveness.
Angel Leung +7 more
wiley +1 more source
Asia Pacific Viewpoint, EarlyView.ABSTRACT This paper examines the Solomon Islands Graduate Intern Supervision and Support Project (SIGISSP) and its successor, the Solomon Islands Medical Partnership for Learning, Education and Research (SIMPLER), a decade‐long partnership between the Solomon Islands Ministry of Health and Medical Services, the National Referral Hospital and Australian
Sharon McLennan
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
Australian Accounting Review, EarlyView.ABSTRACT This study examines the effect of a nature‐based corporate strategy consisting of green revenue reporting and biodiversity impact reduction on the corporate cost of capital of S&P 1500 firms. Applying a portfolio‐level regression approach for 10 890 firm‐year observations from 2015 to 2024, the study reveals that firms adopting biodiversity ...
Post Raj Pokharel
wiley +1 more source