Results 51 to 60 of about 20,146 (272)

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

Purpose and Profit: Social and Environmental Marketing for Large Companies in Adverse Scenarios

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This qualitative study explored how large companies use social and environmental marketing to boost results in adverse scenarios, analyzing interviews with marketing managers and public documents. The findings reveal distinct strategies. To attract investors, environmental, social, and governance (ESG) communication is targeted at limited ...
Celso Jacubavicius, Giancarlo Medeiros Pereira, Oduvaldo Vendrametto, Miriam Borchardt, Gabriel Sperandio Milan   +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

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

Social Anxiety and Peer Relationships Predict Weight Recovery in Adolescent Onset Anorexia Nervosa

European Eating Disorders Review, EarlyView.
ABSTRACT Background Adolescence is period of social change during which peer relationships are prioritised. The desire for social approval, which heavily influences behaviour, is often linked to an increased risk of developing an eating disorder (ED). Social cognition is impaired in ED and both autism and social anxiety frequently co‐occur.
Victoria Burmester, Erica Cini, Tahmida Baksh, Nikita Catalina Julius, Keziah Chung, Dasha Nicholls   +5 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

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

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

Bijzondere waardeverminderingen: mogelijkheden tot resultaatsturing? [PDF]

MAB, 2004
Bieden bijzondere waardeverminderingen van activa een goede mogelijkheid tot resultaatsturing? Passen ondernemingen ‘big bath accounting’ toe, of is er sprake van een robuuste impairment-toets? Hoe is het mogelijk dat bijzondere waardeverminderingen van
Chris Knoops
doaj   +3 more sources

The effect of auditors' geographic distance and industry specialization on the reporting of goodwill impairment [PDF]

, 2017
Using a sample of 1,385 firm year observations collected for UK nonfinancial listed firms on the LSE FTSE ALL SHARES index, this paper investigates the effect of geographic proximity between auditors and their clients, and auditor industry specialization
Elmahgoub, Mohamed, Smith, Julia
core