Results 61 to 70 of about 20,146 (272)
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 +2 more
wiley +1 more source
Business: Theory and Practice, 2017 This study examines factors influencing and constraining the decision to recognize zero goodwill impairment in a sample of 52 Singaporean listed firms from 2010–2012.
Jamaliah Abdul-Majid
doaj +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 +3 more
wiley +1 more source
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-BiałejThe paper addresses one of the most controversial issues in accounting: goodwill accounting. The ongoing debate in academia, the regulatory environment, and accounting practice has been present for at least three decades.
Mariusz Andrzejewski +2 more
doaj +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
The impact of valuation rules for intangible assets in Japanese and German accounts of listed companies : [Version April 2003] [PDF]
, 2003 Intangible assets as goodwill, licenses, research and development or customer relations become in high technology and service orientated economies more and more important.
D'Arcy, Anne +2 more
core
Strategic Management Journal, EarlyView.Abstract Research Summary This research investigates how firms attempt to preempt activism before it mobilizes into an active threat. Employing a difference‐in‐differences design, we examine the quasi‐exogenous enactments of laws that prevent Strategic Lawsuits Against Public Participation (anti‐SLAPP laws) in the United States.
Zhiyan Wu, Garry Bruton, Ryan Krause
wiley +1 more source
Impairment: IASB - FASB Comparison [PDF]
, 2011 This paper focuses on the accounting concept of impairment of long lived assets and goodwill. The objective is to identify the differences between the Financial Accounting Standards Board’s (FASB) and the International Accounting Standards Board’s (IASB)
Dodd, James L. +2 more
core +1 more source
Systems Research and Behavioral Science, EarlyView.ABSTRACT This study explores the interaction of organisational culture, corporate social responsibility (CSR) and Indigenous values in Aotearoa‐New Zealand's fishing industry, focusing on Māori‐owned and non–Māori‐owned companies. It reveals how Māori values shape company culture and how CSR aligns with them. Using Hofstede's cultural dimensions theory,
Davood Askarany, Jenny Lam
wiley +1 more source
Revista Brasileira de Contabilidade e GestãoObjetivo: verificar a qualidade da evidenciação, a representatividade do goodwill reconhecido e os testes no valor recuperável realizados nas companhias abertas brasileiras.
Raylan Neres Reis, Maíra Melo de Souza
doaj +1 more source