Results 71 to 80 of about 20,799 (339)

Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk

Folia Oeconomica Stetinensia, 2022
Research background: The literature has argued that accounting for intangible assets and goodwill provides a wide range for managers to manipulate earnings.
Kimouche Bilal
doaj   +1 more source

Academics’ Career Motivations and External Engagement Activity Amid Conflicting Identifications: An Employee Engagement Perspective

British Journal of Management, EarlyView.
Abstract This paper examines the motivational foundations of academics’ external engagement within the evolving context of the entrepreneurial university. While prior research has explored specific forms of academic entrepreneurship, broader engagement with external organizations has only recently been recognized as both entrepreneurial and value ...
Samuel Mwaura, Shannon Harris, Dylan Jones‐Evans, Niall G. MacKenzie   +3 more
wiley   +1 more source

Análise do Goodwill nas Companhias Abertas Brasileiras: Um Olhar na sua Representatividade, Qualidade da Evidenciação e nos Testes do seu Valor Recuperável

Revista Brasileira de Contabilidade e Gestão
Objetivo: 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

Serendipitous ritualization: dynamics of lay connectivity in Chinese Buddhist temples and beyond Ritualisation fortuite : dynamique de la connectivité des laïques dans les temples bouddhistes chinois et au‐delà

Journal of the Royal Anthropological Institute, EarlyView.
This article contributes to rethinking the dichotomy between informal sociality and ritual formality by examining the occasional ritual encounters surrounding spirit‐tablet inscription in Chinese Buddhist temples. Rather than viewing rituals as enactments of established orders, it presents ritual engagement as a contingent process of relational ...
Yang Shen
wiley   +1 more source

Issues on recognition, measurement and impairment of goodwill [PDF]

Investors and their advisers have to asses how the activities of the acquirer and its acquired business develop following a business combination. Due to a complexity of business activities this is a challenging exercise.
Bunea-Bontaş, Cristina Aurora, Petre, Mihaela Cosmina   +1 more
core   +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., Hamilton, Kallie, Hyland, Brett   +2 more
core   +1 more source

A ‘Wholly Unjustifiable Treatment of British Subject’? The Detention of W. T. Goode in the Baltic, 1919

History, EarlyView.
Abstract In the summer of 1919, W. T. Goode, the Manchester Guardian’s special correspondent in Russia and the Baltic, was arrested in the Estonian capital Tallinn and briefly detained aboard a British warship. Goode's detention caused a furore, leading to accusations of kidnap, heated commentary in the press and questions in parliament.
Colin Storer
wiley   +1 more source

Goodwill Impairment and Market Reaction -Empirical Evidence from Chinese Listed Companies [PDF]

, 2022
Huijie Wang
openalex   +1 more source

‘Mere Amateurs’? Elementary Teachers and the Making of Scientific Authority in the British Child Study Movement

History, EarlyView.
Abstract This article offers new perspectives on the relationship between elementary teaching, scientific expertise and the professionalization of the human sciences. Previous scholarship has demonstrated the ready existence of ‘amateur’ science societies in the nineteenth century where cross‐class exchanges were common.
Julia Gustavsson
wiley   +1 more source

(Dis)trust in Digital Insurance: How Datafied Practices Shift Uncertainties and Reconfigure Trust Relations

The British Journal of Sociology, EarlyView.
ABSTRACT Trust is both a prerequisite and a product of insurance, as insurance contracts are built on and create trust relations that enable a risk‐averse perspective towards the future. At the same time, insurer‐policyholder relationships are characterised by a persistent distrust, rooted in insurance economics and industry reputation. In this article,
Maiju Tanninen, Gert Meyers
wiley   +1 more source