Results 61 to 70 of about 2,237 (289)
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
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
Corporate Social Responsibility and Goodwill Impairment
, 2017 This study examines the relation between corporate social responsibility (CSR) and goodwill impairment. We rely mainly on the stakeholder theory and adopt the Posner (1974) public interest model to develop our predictions.
Joanna Golden +5 more
core +1 more source
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
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 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
Expanded audit report and the value relevance of goodwill impairment
Purpose – This study examines the value relevance of goodwill impairment losses and explores the role of Expanded Auditor Reporting (EAR) in mitigating the negative effects of managerial discretion on financial reporting quality.
Elmahgoub, Mohamed +3 more
core +1 more source
Goodwill impairment : causes and impact [PDF]
, 2011 Goodwill has been in the focus of interest of academics and practitioners for many years now. Research interest has been fuelled by its discretionary nature, the large amounts of its write- downs combined with adverse impact potential on financial ...
Brutting, Milena
core
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