Results 71 to 80 of about 490,667 (246)

Zero goodwill impairment: sustainable firms’ performances or non-impairment of goodwill? [PDF]

, 2018
This paper examines the motives for reporting zero goodwill impairment after an implementation of IFRS 3 Business Combinations, which requires firms to rely on an impairment-only approach in accounting for their acquired goodwill.
Abdul Majid, Jamaliah
core   +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  

Corporate Governance and Environmental Performance: Does Contingency Theory Affect the Explanatory Power of Theoretical Frameworks?

Business Strategy and the Environment, EarlyView.
ABSTRACT There is extensive literature on the relationship between corporate governance (CG) and firms' environmental performance (EP). However, the empirical findings remain somewhat equivocal. A variety of theoretical approaches have been utilised to provide a suitable basis for explaining the causal relationship, including legitimacy theory ...
Lukas Horner, Michael Grüning
wiley   +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, Sun, Li, Golden, Joanna, Zhang, Joseph H., Joseph H. Zhang, Li Sun   +5 more
core   +1 more source

Making the Invisible Visible: Exploring the Drivers and Outcomes of Human Rights Reporting in Latin America

Business Strategy and the Environment, EarlyView.
ABSTRACT Human rights disclosure is increasingly vital for corporate sustainability, particularly in Latin America, where labor abuses, inequality, and weak enforcement remain prevalent. This study investigates the drivers and outcomes of such disclosure in 416 large firms across the region.
Alan Bandeira Pinheiro, José Vitor Palhares dos Santos   +1 more
wiley   +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

Strategic Shift to Sustainable Competitive Advantage With Biodiversity Purpose: An Adaptive Capacity Approach

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on adaptive capacity research, this study provides an assessment of the sustainable competitive advantage of a strategic shift with social purpose, leveraging green revenue to drive biodiversity outcomes. The study employs panel regression analysis on a distinctive dataset for the period 2015–2024, focusing on S&P 1500 firms. Using the
Post Raj Pokharel, Munirah Sarhan AlQahtani   +1 more
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

A Framework for Impression Management in Extra‐Financial Reporting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro, Nirupa Padia, Dusan Ecim, Warren Maroun   +3 more
wiley   +1 more source

Proposed subsequent accounting for goodwill: Comparison of IASB and FASB

China Journal of Accounting Studies
Since the release and implementation of SFAS No.141 and No.142, there has been a continuous controversy over whether to apply the impairment-only or the amortisation-and-impairment method for subsequent goodwill accounting.
Yanshan Li, Junsheng Zhang
doaj   +1 more source