Results 51 to 60 of about 490,667 (246)
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan +2 more
wiley +1 more source
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 +3 more sources
Goodwill: alguns aspectos sobre suas características e sua mensuração [PDF]
, 2004 TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisO tema deste trabalho é Goodwill — alguns aspectos sobre suas características e sua mensuração.
Coelho, Liliane
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental sustainability and political influence increasingly shape corporate strategy, yet the link between politically appointed executives and firms' environmental actions remains underexplored. This study investigates whether political appointments to top executive positions influence the adoption of green action initiatives and how ...
Post Raj Pokharel +3 more
wiley +1 more source
Disclosure of Goodwill Impairment in the Baltic States [PDF]
, 2016 International accounting standards provide recommendations that specify which factors should be taken into consideration prior to the determination of goodwill impairment; however, decisions on goodwill impairment disclosures are mainly conditioned by ...
Vainiusiene, Eligija, +5 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Existing literature indicates that transformational leadership in supply chains is critical to sustainability; however, little is known about how this leadership influences sustainability. The empirical literature has provided minimal focused analysis of transformational supply chain leadership and its effects on sustainability performance ...
Ishmael Nanaba Acquah +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 SciencesOrientation: 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 +2 more
doaj +1 more source
MANFAAT GOODWILL IMPAIRMENT, EARNINGS PER SHARE (EPS), SERTA KANDUNGAN GOODWILL IMPAIRMENT PADA EARNINGS PER SHARE TERHADAP HARGA SAHAM [PDF]
, 2017 The development of science and the rules that apply internationally demanded radical changes in every part that receives the impact of the rule changes. Goodwill is one part that is still busy discussed at this time.
Kusuma, Dheni Indra
core +1 more source
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +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