Results 41 to 50 of about 20,146 (272)

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

Reviewing the Integration of Distributive Justice in the Implementation of Science‐Based Targets: A Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT This systematic literature review (SLR), guided by the PSALSAR framework, investigates how corporate science‐based targets (SBTs) incorporate distributive justice, amid a growing shift of responsibility from public to private sectors. By analysing 96 articles published between 2015 and 2024, this SLR addresses a critical research gap in the ...
Iris Ferreira, Julia Aldberg
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

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

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  

Tolerated or Celebrated? Black Men in Doctoral Counselor Education Programs

Counselor Education and Supervision, EarlyView.
ABSTRACT Black students face more difficulties when it comes to gaining doctoral degrees compared to other races. However, not enough is known about Black men in doctoral counselor education (CE) programs. Using interpretive phenomenological analysis and guided by Black Critical Theory, we explored the lived experiences of 10 Black men in doctoral CE ...
Demetrius Cofield, Sara Jean‐Philippe, Brittany N. Glover   +2 more
wiley   +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

Inter-regional M&As, home bias and the post-merger performance

China Journal of Accounting Studies, 2021
The under-performance of mergers and acquisitions (M&As) resulting from impairment of goodwill is of great interest to regulators and investors. This study investigates the performance of M&As from the perspective of home bias. The results indicate that (
Shuwei Sun, Tusheng Xiao, Yulong Yang, Xincheng Wang   +3 more
doaj   +1 more source

Social Media Green Marketing: How Self‐Monitoring Shapes Consumer Engagement and Eco‐Purchase Intentions

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Marketing scholars and practitioners are paying increasing attention to social media as a crucial tool for communicating firms' sustainable activities to consumers. This study examines how consumers perceive and engage with social media green marketing, and how their engagement influences their intentions to purchase green products and brands,
So‐Young Jung, Su‐Yol Lee
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