Results 61 to 70 of about 490,667 (246)
What determines goodwill impairment? [PDF]
, 2009 This study investigates determinants of goodwill impairment decisions and their disclosure quality. Under IAS36 goodwill is subject to an annual impairment test in which the carrying amount of goodwill is not allowed to exceed the recoverable amount ...
Verriest, Arnt, Gaeremynck, Ann
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
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
Climate Change Exposure and Firms' Biodiversity Impact Reduction Strategy
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates how climate change exposure shapes long‐run biodiversity disclosure strategies, for instance, by informing efforts to reduce biodiversity impacts and by contributing to the existing environment and strategy literature in various ways. First, this paper adds insight into horizon issues related to climate change and shows
Post Raj Pokharel
wiley +1 more source
Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek +2 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
The effect of Asset Impairment (IAS 36) in Improving the Quality of Accounting Information According to Users’ Perspective: Evidence from Jordan [PDF]
, 2013 Purpose: The main purpose of this study is to investigate from the users' perspective the influence of adopting IAS 36 'impairment of assets' on accounting information in Jordan and to ascertain the extent to which impairment application can affect ...
KANAKRIYAH, RAED,MUHAMMAD
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the drivers and barriers shaping the adoption of salvaged automotive components (‘green parts’) in the UK accident repair sector and evaluates the strategic implications for intermediary firms in fragmented service ecosystems.
Gu Pang +3 more
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
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability research is rich but fragmented where influential frameworks illuminate important aspects of sustainability dynamics, yet they are often used in parallel rather than connected through a shared explanatory logic of change. This paper addresses that corporate sustainability puzzle through a targeted literature review and
Omaima A. G. Hassan
wiley +1 more source