Results 151 to 160 of about 20,799 (339)

Experiences of LGBTQ+ Primary Care Clinicians Providing Care for Lesbian, Gay, Bisexual, Transgender and Queer People: An Interpretative Phenomenological Analysis

Journal of Clinical Nursing, EarlyView.
ABSTRACT Aim To explore how nurse practitioners and physicians providing primary care for LGBTQ+ people experience and make sense of their practice. Design Qualitative study using Interpretative Phenomenological Analysis. Methods In‐depth, semi‐structured interviews were conducted with 12 clinicians (four nurse practitioners, eight physicians) working ...
John Gilmore, Omar Khan, David Field
wiley   +1 more source

COMPARATIVE ANALYSIS REGARDING THE AMORTISATION OF NON CURRENT ASSETS IN A NATIONAL AND INTERNATIONAL CONTEXT [PDF]

In Romania, starting from the Regulationas requests (CE) no. 1606/2002 and the national regulations are obliged to apply the IFRS starting with 1st of January 2007 the entities whose immovable values, at the balance date, are admitted to the ...
Brabete Valeriu, Dragan Cristian
core  

Competition Enforcement and Accounting for Intangible Capital

The Journal of Finance, EarlyView.
ABSTRACT Antitrust laws mandate review of mergers and acquisitions (M&As) that exceed an asset size threshold based on accounting standards that exclude most intangible capital. We show that this exclusion leads to thousands of intangible‐intensive M&As being nonreportable. Acquirers in nonreportable deals achieve higher equity values and price markups,
JOHN D. KEPLER, CHARLES G. MCCLURE, CHRISTOPHER R. STEWART   +2 more
wiley   +1 more source

Communicating Uncertainty in Financial Statement Narratives: Goodwill Impairment Testing

, 2015
Marta Dynel, Karol Marek Klimczak, Anna Pikos   +2 more
openalex   +1 more source

The King Is Dead – Long Live Who? A Family and Firm Embeddedness Perspective on Succession after the CEO‐Owner's Sudden Death

Journal of Management Studies, EarlyView.
Abstract When the CEO‐owner of an SME suddenly dies, who should take over? Integrating the social embeddedness perspective with research on crisis management, we theorize that an SME's financial health gets progressively worse before it stabilizes and recovers, reflecting an inverse U‐shaped relationship between time since the CEO‐owner's sudden death ...
Kimberly A. Eddleston, Philipp Sieger, Francesco Chirico, Massimo Baù   +3 more
wiley   +1 more source

Goodwill Impairment Testing

Journal of Business Strategy Finance and Management, 2019
openaire   +1 more source

Intangible investments & accounting numbers : usefulness, informativeness, and relevance on the European stock markets. [PDF]

This study investigates whether European domestic GAAPs used for intangibles recognition prior to the IFRS adoption exhibit major differences while examining the relationship between a firm's economic (financial, operating and competitive) performance ...
Casta, Jean-François, Escaffre, Lionel, Ramond, Olivier   +2 more
core  

Institutional Logics as a Resource and Risk: Logic Deviance and Categorical Penalties in US Community Banks

Journal of Management Studies, EarlyView.
Abstract Can institutional logics be damaging for the same category of actors they are presumed to benefit? Can firms prevent or reduce this detrimental effect? This study integrates the institutional logics perspective with category research to examine these questions in the context of community banks.
Stephen J. Smulowitz, Horacio E. Rousseau, Pino G. Audia   +2 more
wiley   +1 more source

Managerial Discretion to Delay the Recognition of Goodwill Impairment: The Role of Enforcement

, 2020
Andrei Filip, Gerald J. Lobo, Luc Paugam
openalex   +1 more source

Current value as relational becoming: the case of goodwill impairment testing [PDF]

, 2021
Berit Hartmann
openalex   +1 more source