Results 71 to 80 of about 2,237 (289)

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

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

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

Quality of Disclosed Information with Emphasis on Goodwill Impairment [PDF]

European Financial and Accounting Journal, 2016
This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the international accounting standard IAS 36. The international financial reporting standards require a wide range of disclosed information concerning the goodwill impairment such as the carrying amount of goodwill allocated to the cash ...
openaire   +2 more sources

The Tree of Life Synagogue Attack: A Terrorist Radicalization Assessment Protocol‐18 Examination of Pre‐Attack Warnings and Post‐Attack Contagion and Copycat Effects

Behavioral Sciences &the Law, EarlyView.
ABSTRACT This is a retrospective case study of an antisemitic lone actor terrorist who completed the deadliest attack against the Jewish community in American history. The analysis through the lens of the Terrorist Radicalization Assessment Protocol (TRAP‐18) finds that 72% of the warning indicators were present, including four proximal warning ...
Molly Amman, Julia Kupper, J. Reid Meloy
wiley   +1 more source

Sustainable Luxury: Understanding Consumer Responses to Purpose‐Driven Brand Strategies

Journal of Consumer Behaviour, EarlyView.
ABSTRACT The study examines the dilemma faced by consumers in balancing the concepts of sustainability and luxury in the context of self‐gifting. The research is based on the Affect‐Behavior‐Cognition (ABC) framework and the Consumer‐Brand Identification (CBI) theory, which seeks to understand how the perceived sustainability–luxury fit and brand ...
Subhajit Pahari, Munmun Patra, Kiran Menghani, Park Thaichon   +3 more
wiley   +1 more source

Setting new rules for Goodwill accounting : the british experience. [PDF]

Cette étude a pour objet d'analyser le processus de développement de la norme relative au goodwill par l'Accounting Standards Board (ASB) britannique (FRS 10, 1997), plus précisément le processus d'émergence et d'acceptation d'une solution (activation ...
Bouden, Inès, Chantiri-Chaudemanche, Rouba   +1 more
core  

MANFAAT GOODWILL IMPAIRMENT, EARNINGS PER SHARE (EPS), SERTA KANDUNGAN GOODWILL IMPAIRMENT PADA EARNINGS PER SHARE TERHADAP HARGA SAHAM

, 2017
The development of science and the rules that apply internationally demanded radical changes in every part that receives the impact of the rule changes. Goodwill is one part that is still busy discussed at this time.
Kusuma, Dheni Indra
core   +1 more source

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +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