Results 51 to 60 of about 2,237 (289)

Goodwill impairment losses, economic impairment, earnings management and corporate governance [PDF]

, 2016
This paper investigates the association between goodwill impairment losses and proxies of economic impairment, earnings management incentives and corporate governance mechanisms.
Stenheim, Tonny, Madsen, Dag Øivind
core   +2 more sources

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
core  

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
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 Dynamics of Community Development, Product Responsibility and Environmental Management Teams for Improving Emissions Performance

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, Reza Zaefarian, Niraj Kumar   +2 more
wiley   +1 more source

Sectoral Heterogeneity in Corporate Biodiversity Disclosure: Evidence from Chinese Listed Companies Across Industries, 2001–2023

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, Irmak Aksoy, Yavuz Selim Balcıoğlu   +2 more
wiley   +1 more source

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

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, Ronita Ram, Adetola Abdulfattah Sogbesan   +2 more
wiley   +1 more source

The Grey Zone of Stakeholder Engagement: Misalignment as a Manifestation of Greyness in Stakeholder Collaboration

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, Anna Hannula, Johanna Kujala   +2 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