Results 161 to 170 of about 2,237 (289)

Impairment of goodwill and corporate governance

open access: yes, 2016
This Ph.D thesis entitled “Impairment of goodwill and corporate governance” explores the association between the impairment of goodwill according to the international and US accounting standards (IAS 36 and SFAS 142) and the corporate governance system ...
FERRAMOSCA, SILVIA
core  

Social Justice as a Catalyst for Ecumenical Engagement

open access: yesThe 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

Diagnostic and Therapeutic Challenges in Severe Peristomal Pyoderma Gangrenosum. [PDF]

open access: yesInflamm Bowel Dis
Farkas B   +5 more
europepmc   +1 more source

Do Banks Learn From Natural Disasters? Evidence From the U.S. Financial Sector

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT This paper examines whether U.S. banks learn from natural disasters. We explore several potential channels of adjustment and find that exposed banks primarily respond by adopting precautionary capital measures. This behaviour is evident both in the long run, when assessing divergent trends in the evolution of equity over time, and in the short
Dennis Dreusch   +2 more
wiley   +1 more source

Automatic and affective processing of faces as mechanisms of passing as non-autistic in adolescence. [PDF]

open access: yesSci Rep
Houck AP   +6 more
europepmc   +1 more source

Unprincipled Principals in the Accountability Chain: Autonomy and Political Control Within Tax Administration in a Developing Country Context

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley   +1 more source

Goodwill Impairment and Management Forecasts

open access: yesThe Korean Academic Association of Business Administration, 2020
openaire   +1 more source

Long‐Term Institutional Investors and Executive Compensation

open access: yesFinancial Review, EarlyView.
ABSTRACT Standard agency theory views would suggest that long‐term investors will use long‐term CEO compensation to align incentives and promote long‐term value maximization. An alternative view is that long‐term investors—who are more able to bear the fixed costs associated with monitoring—will monitor more heavily than short‐term investors, reducing ...
T. Colin Campbell   +2 more
wiley   +1 more source

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