Results 161 to 170 of about 20,799 (339)

Goodwill-Impairment: Auswirkungen des Impairment-only-Ansatzes

, 2012
Meyer, Conrad, Halberkann, Jérôme
openaire   +1 more source

Whose Rhetoric Matters? Social Responsibility Rhetoric and the Moderating Influence of Social Roles in Crowdfunding Pitches

Journal of Management Studies, EarlyView.
Abstract We use role congruity theory to examine how differing role expectations surrounding entrepreneur gender and race shape the influence of social responsibility rhetoric used in crowdfunding pitches. To do so, we develop a novel content‐analytic measure of social responsibility rhetoric using the Kinder, Lydenberg, and Domini (KLD) dimensions of ...
Aaron H. Anglin, Jeremy C. Short, Marcus T. Wolfe, Aaron F. Mckenny, Shane W. Reid   +4 more
wiley   +1 more source

Acquisition premiums and subsequent impairment of goodwill in 2010-2015 in oil and gas sector [PDF]

, 2016
Zemskova Irina
openalex  

Using Goodwill Impairment To Effect Earnings Management During SFAS No. 142s Year Of Adoption And Later

, 2011
Charles E. Jordan, Stanley J. Clark, Carol E. Vann   +2 more
openalex   +2 more sources

When Net‐Zero Goals Meet Zero‐Sum Realities: New Insights on the CSR‐Firm Value Effect and the Role of New Product Development Versus Marketing

Journal of Product Innovation Management, EarlyView.
ABSTRACT Academic Summary Corporate social responsibility (CSR) is a key strategy to achieving (e.g., environmental) sustainability. While many studies report a positive effect of CSR on firm value, growing evidence suggests practice often fails to unlock such effect.
Hauke A. Wetzel, Maik Hammerschmidt, Linda D. Hollebeek   +2 more
wiley   +1 more source

Impairment no Goodwill Uma Análise Baseada na Divulgação Contábil de Empresas Brasileiras Listadas pela Revista Eletrônica Forbes (Impairment No Goodwill: An Analysis Based on the Accounting Disclosure of Brazilian Companies Listed on the Forbes)

, 2020
Nera Ingridy Silva Menezes, Raimundo Lima Filho   +1 more
openalex   +1 more source

Impact of Executive Changes on Goodwill Impairment

, 2020
Zhiqiang Li
openalex   +2 more sources

International accounting standardisation and financial stability. [PDF]

The European Commission’s recent decision 1 to require the use of international accounting standards (IAS 2) for the preparation of the consolidated financial statements of listed companies is motivated by the very understandable and justifiable desire ...
Matherat, S.
core  

Inertia Versus Adaptation: Relational Resilience in Buyer–Supplier Relationships Facing Extreme Disruption

Journal of Supply Chain Management, EarlyView.
ABSTRACT This research introduces the concept of relational resilience, which reflects the dynamic capacity of a buyer–supplier relationship to absorb external shocks and continue its core function of exchange. Guided by structural inertia theory (SIT), the research explores how relationship age, exchange volume, and multiplexity contribute to ...
Jordan M. Barker, Anne E. Dohmen, Carlos Mena   +2 more
wiley   +1 more source

TDP43 pathology in chronic traumatic encephalopathy retinas. [PDF]

Acta Neuropathol Commun, 2023
Phansalkar R, Goodwill VS, Nirschl JJ, De Lillo C, Choi J, Spurlock E, Coughlin DG, Pizzo D, Sigurdson CJ, Hiniker A, Alvarez VE, Mckee AC, Lin JH.   +12 more
europepmc   +1 more source