Results 41 to 50 of about 2,237 (289)

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  

On the importance of including both sexes in animal studies – insights from home‐cage monitoring

Biological Reviews, EarlyView.
ABSTRACT A review of behavioural studies using home‐cage monitoring (HCM) systems revealed that over 61% of studies used only male subjects, with only 24% including both sexes, despite evidence of substantial behavioural differences between male and female animals. This bias could influence the outcomes of biomedical research.
Maša Čater, Adam Dušek, Aleksandra Bartelik, Silvia Mandillo, Elisabetta Golini, Mara Rigamonti, Rasneer Sonia Bains, Hamish Forrest, Marion Rivalan, Melissa Long, Anna Kiryk, Lars Lewejohann, Nuno Henrique Franco   +12 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

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

Business Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee, Anna Pak, Donghwi (Josh) Seo, Taewoo Roh   +3 more
wiley   +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

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

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

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
core  

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