Results 41 to 50 of about 490,667 (246)
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates whether, under what conditions, and how community development—conceived as a form of engagement with secondary stakeholders—affects firms' emissions performance. Specifically, we examine the moderating role of Environmental Management Teams (EMTs) and the mediating role of product responsibility capability.
Misagh Tasavori +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 +3 more
doaj +1 more source
Value relevance do nível de disclosure das combinações de negócios e do goodwill reconhecido nas empresas brasileiras [PDF]
, 2015 Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Administração, Florianópolis, 2015.O Brasil convergiu suas normas contábeis aos padrões internacionais do International Accounting Standards ...
Souza, Maíra Melo de
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram +2 more
wiley +1 more source
A longitudinal study of audit quality differences among independent auditors [PDF]
Journal of Economics and Development, 2019 Purpose – The purpose of this paper is to investigate the differences of audit quality of financial statements among auditors, including Big 4 and non-Big 4 auditors.
Manh Dung Tran +2 more
doaj +1 more source
Goodwill: uma análise a partir dos artigos publicados nos principais congressos nacionais de contabilidade no período de 2000 a 2006 [PDF]
, 2007 TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisUm dos temas da contabilidade que vem aparecendo com destaque no meio acadêmico e empresarial é o goodwill, que, de acordo com diversos autores é ...
Santos, Maike Cabral dos
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Business Strategy and the Environment, EarlyView.ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study identifies and conceptualises the grey zone of stakeholder engagement and explores how it manifests in a collaborative context related to the promotion of a circular economy. While prior research on stakeholder engagement has highlighted the positive, value‐creating bright side or the harmful dark side of stakeholder engagement, we ...
Annika Blomberg +2 more
wiley +1 more source
Goodwill Impairment Losses and Audit Fees [PDF]
, 2023 This paper examines whether goodwill accounting is related to auditor compensation. Specifically, it investigates whether goodwill impairment losses reported by auditees are associated with audit fees they have to pay their auditors. I predict a positive
Ji, Amy E.
core +1 more source