Results 81 to 90 of about 490,667 (246)
THE IMPACT OF IFRS ON REPORTING FOR BUSINESS COMBINATIONS: AN IN-DEPTH ANALYSIS USING THE TELECOMMUNICATIONS INDUSTRY [PDF]
The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items.
Mario Carrara +3 more
core
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
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Firms' international revenues help diversify revenue sources and reduce reliance on home markets, yet remain hard to grow given complex regulations, cultural differences and fierce competition. Grounded in the resource‐based view, we argue that social sustainability is a valuable, rare, inimitable and non‐substitutable resource that promotes ...
Ashutosh Singh +3 more
wiley +1 more source
CSR And Bank Performance: Does Institutional Ownership Matter in the Context of an Emerging Market?
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The question of whether institutional ownership (IO) strengthens the effect of corporate social responsibility (CSR) on financial performance (FP) remains underexplored in literature. This study examines the moderating role of IO in the CSR–FP relationship within an emerging market context, drawing on the stakeholder, agency, and stewardship ...
Kwabena Agyarko Gyekye +1 more
wiley +1 more source
EVALUATION OF THE CHARACTERISTICS OF GOODWILL IN IFRS [PDF]
Annals of the University of Oradea: Economic Science, 2014 Assessment is one of the most debated areas in accountancy, since the choice of valuation procedures, methods directly influence an entity’s financial situation, alterations and performance. The applications of International Financial Reporting Standards
Kiss Agota, , ,
doaj
Goodwill Impairment Losses, Economic Impairment, Earnings Management and Corporate Governance [PDF]
, 2019 This paper investigates the association between goodwill impairment losses and proxies of economic impairment, earnings management incentives and corporate governance mechanisms.
Stenheim, Tonny, Madsen, Dag Øivind
core
The Role of Trade Unions in Environmental Governance: Exploring Workers Legitimacy Judgments
Environmental Policy and Governance, EarlyView.ABSTRACT Trade unions are increasingly expected to play a role in sustainability transitions, but their legitimacy as environmental governance actors remains underexplored. Our study uses a multidimensional framework to examine how workers, both union members and non‐members, evaluate trade union legitimacy “from below.” This framework distinguishes ...
Urša Golob +2 more
wiley +1 more source
, 2020 Este estudo teve por objetivo verificar se as empresas fazem uso da discricionariedade envolvida com o reconhecimento do impairment do goodwill para praticar o GRC (Gerenciamento de Resultados Contábeis), especificamente via income smoothing (suavização ...
DELGADO, Eli Rogério
core +1 more source
Determinants of Goodwill Impairment Loss Recognition
Revista Contabilidade & FinançasThis study aimed to verify the determinants of goodwill impairment (GOODWIMP) loss recognition in Brazilian companies. For this, a descriptive and documentary study was carried out in which information was collected from databases and explanatory notes ...
Mara Vogt +3 more
doaj +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.
Petre, Mihaela Cosmina +1 more
core