Results 31 to 40 of about 490,667 (246)
Cogent Business & Management, 2023 This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in previous studies are only suitable to a limited extent for measuring the growth potentials through M&A.
Ruben Just, Dirk Honold, Reinhard Meckl
doaj +1 more source
Expanded audit report and the value relevance of goodwill impairment [PDF]
Purpose – This study examines the value relevance of goodwill impairment losses and explores the role of Expanded Auditor Reporting (EAR) in mitigating the negative effects of managerial discretion on financial reporting quality.
Elmahgoub, Mohamed +3 more
core +1 more source
Addressing racialised awarding gap in higher education: Insights from personal tutors
British Educational Research Journal, EarlyView.Abstract Situated within a wider cross‐institutional research project, this article provides an in‐depth case study of one higher education (HE) institution, focusing on how personal tutors make sense of racialised degree awarding disparities for both undergraduate and postgraduate students, how they perceive their responsibilities, the challenges and ...
Benjamin Ajibade +3 more
wiley +1 more source
Impairment en de controlerend accountant [PDF]
MAB, 2004 In dit artikel wordt behandeld welke aspecten voor de controlerend accountant zijn verbonden aan impairment van activa. Daartoe zal een onderscheid worden gemaakt tussen de situatie waarbij de ondernemingsleiding van oordeel is dat impairment ...
André Bindenga
doaj +3 more sources
The ecology of hope: Building rainbows in education systems
British Educational Research Journal, EarlyView.Abstract Hope is frequently invoked in education, yet rarely theorised. Where it has been theorised, it has been understood in two largely separate ways: as an individual psychological capacity, in the positive‐psychology tradition and as a critical‐emancipatory stance, in the pedagogy of hope.
Jennifer Achari
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley +1 more source
Genesis of the Definition “Goodwill” as Economical Category: International and Russian Aspect [PDF]
SHS Web of Conferences, 2019 The article is devoted to formation of the definition “Goodwill” in Russian accounting practice based on historical trends, regulations and standards.
Kuzmenko O.A., Dyachkova-Politi A.M.
doaj +1 more source
Uma análise do teste de impairment nas publicações científicas entre os anos de 2000 e 2007 [PDF]
, 2007 TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisEste estudo faz uma análise das publicações científicas sobre o teste de impairment em revistas acadêmicas e congressos da área contábil em língua
Zandonai, Fabiana
core
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Back to goodwill amortisation and the financial performance of public and private firms in Spain
Revista de Contabilidad: Spanish Accounting ReviewWe take advantage of the change in goodwill regulation in Spain after 2016, to contribute with a comprehensive analysis of a scenario barely studied in the recent literature: the inverse transition from goodwill impairment to the systematic amortisation
David Peón, Fernando Ruiz
doaj +1 more source