Results 41 to 50 of about 20,799 (339)

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
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

PENGARUH KUALITAS AUDIT DAN KARAKTERISTIK KOMITE AUDIT TERHADAP KEPATUHAN PENGUNGKAPAN PENGUJIAN PENURUNAN NILAI GOODWILL (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) [PDF]

, 2017
The objective of this study is to examine the effect of audit quality and characteristics of audit committee on compliance with disclosure of goodwill impairment testing.
JULIARTO, Agung, KETAREN, Lisa Tri Claudia   +1 more
core  

Accounting for Goodwill: An Examination of Factors Influencing Management Preferences [PDF]

, 2000
—This paper investigates factors that influenced the position of managements of UK-listed companies in the heated debate that surrrounded proposals for a new standard on goodwill accounting, i.e.
Gore, Pelham, Taib, F, Taylor, Paul
core   +1 more source

The Contingent Eco‐Innovation–Firm Performance Link: A Global Systematic Literature Review and Future Research Agenda

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

PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP KEPATUHAN PERUSAHAAN PADA IFRS UNTUK PENGUJIAN PENURUNAN NILAI GOODWILL (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015) [PDF]

, 2017
The purpose of this research is to analyze the effect of the characteristics of audit committee and audit quality on firms’ compliance with IFRS for goodwill impairment testing.
SUDARNO, Sudarno, TANJUNG, Rini H
core  

The role and current status of IFRS in the completion of national rules: Evidence from Greece [PDF]

, 2017
Law 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece. This short paper summarises the underlying background and the process followed up to the issuance of this Law.
Tsalavoutas, Ioannis
core   +1 more source

Towards a Developmental Retribution and Reciprocity Model (RRM): Implications for Youth Justice

Behavioral Sciences &the Law, EarlyView.
ABSTRACT Youth justice systems are frequently justified by reference to developmental change, yet chronological age is often treated as a proxy for underlying psychological processes. This paper develops a Developmental Retribution and Reciprocity Model (RRM), integrating evolutionary criminology with contemporary developmental neuroscience to clarify ...
Evelyn Svingen
wiley   +1 more source

Back to goodwill amortisation and the financial performance of public and private firms in Spain

Revista de Contabilidad: Spanish Accounting Review
We 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

Goodwill: afschrijven of niet afschrijven? [PDF]

MAB, 2002
In de Verenigde Staten is een nieuwe regel uitgevaardigd op grond waarvan het niet meer is toegestaan op goodwill systematisch af te schrijven. Wel zal een bijzondere waardedaling (’impairment’) in aanmerking moeten worden genomen.
Martin Hoogendoorn
doaj   +3 more sources