Results 71 to 80 of about 20,146 (272)

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

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

Churchill and Germany: A ‘Special’ Relationship

History, EarlyView.
Abstract No other country defined the trajectory of Churchill's political career more than Germany, a country of which he had little direct knowledge but which he either sought to emulate, accommodate or oppose throughout his time in politics. This article traces Churchill's relationship with Germany from his entry into politics at the beginning of the
T. G. Otte
wiley   +1 more source

Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model [PDF]

The objective of this paper is to illustrate that the change in shareholders’ attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. This study is based on four countries (Great Britain, the
Ding, Yuan, Richard, Jacques, Stolowy, Hervé   +2 more
core  

‘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

Goodwill Impairment : Predicting goodwill impairment with the market reaction to acquisitions

, 2018
In the economy intangible assets have become more and more important. Financial standards have evolved in order to capture this change and to be relevant. IFRS are international financial accounting standards with the goal to provide investors relevant information in their investment decision process.
Späth, Godefroy, Trampler, Robert
openaire   +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

Insights from the Presidential Addresses to the Agricultural Economics Society

Journal of Agricultural Economics, EarlyView.
ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley   +1 more source

Goodwill Impairment: evidências de gerenciamento de resultados contábeis nas empresas brasileiras

Enfoque
Objetivo: Analisar se as empresas fazem uso da discricionariedade envolvida com o reconhecimento do goodwill impairment (GI) para praticar gerenciamento de resultados contábeis (GRC), especificamente via income smoothing e small loss avoidance ...
Eli Rogério Delgado, Verônica de Fátima Santana   +1 more
doaj   +1 more source

Iberian markets reaction to goodwill and goodwill impairments

, 2019
This study aims to analyse in what extent goodwill and goodwill impairment losses are relevant to the market value of Iberian listed companies in the period from 2006 to 2015. The sample includes entities belonging to the PSI-20 index and the IBEX-25 index.
Pinho, Carlos, Maldonado, Isabel, Lobo, Carla Azevedo   +2 more
openaire   +1 more source