Results 231 to 240 of about 20,146 (272)

Impact of Contextual Factors on the Perceived Participation of People With Multiple Sclerosis and Gait Impairment Using Mobility Assistive Devices: A Qualitative Analysis. [PDF]

Health Expect
Dilger EM, Reeck N, Hoekstra D, Thiele A, Brütt AL.   +4 more
europepmc   +1 more source

Issue Information

IJU Case Reports, Volume 9, Issue 2, March 2026.
wiley   +1 more source

The effects of transcranial magnetic stimulation in motor symptoms of Parkinson's disease: an overview of systematic reviews with meta-analysis. [PDF]

Neurol Sci
Conte D, Roman A, Beorchia Y, Pinzini C, Castriotta L, Valente M.   +5 more
europepmc   +1 more source

Corporate social responsibility and goodwill impairments

, 2022
openaire   +1 more source

Lifespan Trajectories of Asymmetry in White Matter Tracts

Bogdanov S, Kanakaraj P, Kim ME, Samir J, Gao C, Ramadass KE, Rudravaram G, Newlin NR, Archer DB, Hohman TJ, Jefferson AL, Morgan VL, Roche A, Englot DJ, Resnick SM, Held LLB, Cutting L, Barquero LA, D'Archangel MA, Nguyen TQ, Humphreys KL, Niu Y, Vinci-Booher S, Cascio CJ, The HABS-HD Study Team, Alzheimer's Disease Neuroimaging Initiative, The BIOCARD Study Team, Li Z, Vandekar S, Zhang P, Gore JC, Forkel SJ, Landman BA, Schilling K.   +33 more
europepmc   +1 more source

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Goodwill impairment and CEO overconfidence

Journal of Behavioral and Experimental Finance, 2021
Abstract We examine how CEO overconfidence affects goodwill impairments after the adoption of SFAS 142 in US firms. Consistent with the nature of the cognitive position of overconfident CEOs, we find that both the likelihood and the magnitude of goodwill impairment recognition decrease when CEO overconfidence is elevated, providing evidence that ...
Robert Killins, Thanh Ngo, Hongxia Wang
openaire   +1 more source

Managing impairment of goodwill

Journal of Intellectual Capital, 2006
Purpose – The purpose of this paper is to highlight the salient features of the new accounting standards on impairment of goodwill and their practical applications.Design/methodology/approach – To ascertain the research gap, the existing literatures on the subject were critically reviewed and analysed.
A. Seetharaman, Jayashree Sreenivasan, Raju Sudha, Tey Ya Yee   +3 more
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Goodwill Impairment and Audit Effort

Accounting Horizons, 2021
SYNOPSIS Using abnormal audit fees to capture added charges associated with incremental audit effort beyond the effort level needed under normal circumstances, we find that the incremental audit effort is positively associated with goodwill to total assets. Additionally, when goodwill is impaired, auditors exert incrementally more effort
Al (Aloke) Ghosh, Cunyu Xing
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Models to measure goodwill impairment

International Advances in Economic Research, 2003
Statement of Accounting Standards No. 142 [2001] superseded the former rules of accounting for amortization of goodwill under Accounting Principles Board Opinion No. 17 [1970]. Entities muxt now recognize annually impairments in the value of the good-will associated with purchased firms, rather than amortizing such expenses ratably over 40 years.
Gerald H. Lander, Alan Reinstein
openaire   +1 more source