Results 81 to 90 of about 2,237 (289)

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  

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 : Can stakeholders trust the accounts?

, 2021
Bakgrund: 2005 infördes internationella redovisningsstandarder som innebar att många företag skulle redovisa enligt goodwill i enlighet med IAS36 och därmed utföra en årlig nedskrivningsprövning av goodwill.
Olofsson, Sofia, Lundborg Larsson, Jennifer, Leopold, Fredrik   +2 more
core   +1 more source

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang, Xiao Zhang, Michal Wojewodzki, Yuxin Jian, Fadey AbiDaoud   +4 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

The Real Effect of Banking Globalisation on Bank Liquidity Creation in China's Banking Sector: Evidence From the Belt and Road Initiative

International Studies of Economics, EarlyView.
ABSTRACT To explore the real effect of banking globalisation on bank liquidity creation, we investigate plausibly exogenous variations in the expectation of further banking globalisation under the Belt and Road Initiative (BRI), which further opens the gate to foreign investors.
Xuanyi Shi, Wenjun Wu, Yifan Chen, Chunyang Wang   +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

The Relevance of Apology to Reparations for Historical Injustice

Journal of Applied Philosophy, EarlyView.
ABSTRACT This article explains the centrality of apology to an adequate account of reparations. I look in depth at what goes on in apology. As I have previously argued, apology is an expressive action through which we seek to mark adequately the significance of our own wrongdoing. I claim that apology so understood is not merely ornamental.
Christopher Bennett
wiley   +1 more source

Psychological Contracts With Purpose: A Review and Path Forward

Journal of Organizational Behavior, EarlyView.
ABSTRACT This review advances the understanding of psychological contracts (PCs) that include third‐party beneficiaries and transcend self‐interested goals, which we term “PCs with purpose.” PC theory has challenged the assumption that social exchange relies solely on balanced rewards and inducements, highlighting that individuals may wish to ...
Marjo‐Riitta Diehl, Anna Kevätsalo, Jacqueline Coyle‐Shapiro   +2 more
wiley   +1 more source

Zero goodwill impairment: market indications without measurement [PDF]

, 2016
This study examines the determinants of the recognition choice related to reporting zero goodwill impairment after an implementation of an impairment-only approach to accounting for acquired goodwill.
Abdul Majid, Jamaliah
core