Results 51 to 60 of about 20,799 (339)

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

Critical Discourse Analysis in Corporate Reports: Legitimation Strategies in the Context of Environmental Controversies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the use of environmental disclosure as a strategic tool to manage legitimacy crises in a mining company, adopting critical discourse analysis (CDA) as the main methodology. Focusing on a case of environmental disaster, this research reveals how corporate narratives can be manipulated to minimize responsibility and reinforce
Renata Luiza de Castilho Rossoni, Manolita Correia Lima   +1 more
wiley   +1 more source

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang, Xiao Zhang, Michal Wojewodzki, Yuxin Jian, Fadey AbiDaoud   +4 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, Khairil Faizal Khairi, Nur Hidayah Laili   +2 more
doaj   +1 more source

The Real Effect of Banking Globalisation on Bank Liquidity Creation in China's Banking Sector: Evidence From the Belt and Road Initiative

International Studies of Economics, EarlyView.
ABSTRACT To explore the real effect of banking globalisation on bank liquidity creation, we investigate plausibly exogenous variations in the expectation of further banking globalisation under the Belt and Road Initiative (BRI), which further opens the gate to foreign investors.
Xuanyi Shi, Wenjun Wu, Yifan Chen, Chunyang Wang   +3 more
wiley   +1 more source

Amortisation versus impairment of goodwill and accounting quality [PDF]

, 2011
In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality.
Alfonso, Laura, Georgakopoulos, Georgios, Sotiropoulos, Ioannis, Van Hulzen, Paul   +3 more
core   +1 more source

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min, Sultan Sikandar Mirza, Chengming Huang   +2 more
wiley   +1 more source

The situational Samaritan: How group reputation threat shapes reparatory behavior

Journal of Consumer Psychology, EarlyView.
Abstract Consumers often act to correct the wrongdoings of people close to them, such as family members or friends. The current research demonstrates that consumers may also engage in a variety of reparatory behaviors—from a simple apology to gift‐giving and tipping—to counter the misdeeds of in‐group strangers when their behavior threatens the ...
Julia Von Schuckmann, Lucia S. G. Barros, Grant E. Donnelly, Marco Bertini   +3 more
wiley   +1 more source

From Green Strategy to Sustainable Development: Corporate Efforts Toward SDG 12 and SDG 13

Sustainable Development, EarlyView.
ABSTRACT Firms are increasingly integrating United Nations Development Goals 12 (Responsible consumption and production) and 13 (Climate action) as a part of their sustainability strategies. However, prior research has rarely examined how these SDGs interact as a unified capability rather than as isolated practices.
Post Raj Pokharel
wiley   +1 more source

A review of research performed on the approach to the subsequent measurement of goodwill

Journal of Economic and Financial Sciences
Orientation: By taking stock of goodwill accounting literature, the article identifies key themes and highlights the lack of innovation in goodwill and intangibles’ accounting evolution.
Humnaaz Jhavary, Dusan Ecim, Wayne Van Zijl   +2 more
doaj   +1 more source