Framing accounting for goodwill: Intractable controversies between users and standard setters
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DOI: 10.1016/j.cpa.2021.102357
Abstract: Abstract How to account for goodwill arising from business combinations has proven to be one the most controversial topics for the standardisation, preparation, and audit of financial reports. Given its contested nature, and recent debates… read more here.
Keywords: standard setters; goodwill intractable; framing accounting; accounting goodwill ... See more keywords
In pursuit of goodwill? The cross-level effects of social enterprise consumer behaviours
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DOI: 10.1016/j.jbusres.2019.11.051
Abstract: Abstract Social innovation and social enterprises have not only changed the concept of operating nonprofit organisations but have also blurred the line between society and business. The current social purpose environment is dynamic and continuously… read more here.
Keywords: social enterprise; enterprise products; consumer; cross level ... See more keywords
Sparse Bayesian Model and Artificial Intelligence in Enterprise Goodwill Evaluation and Dynamic Management
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DOI: 10.1155/2022/9923676
Abstract: With the rapid development of mobile Internet information technology, automated search text has occupied a leading position in many industries. This article not only makes a detailed case study on the basic working principles of… read more here.
Keywords: evaluation; intelligence; goodwill; model ... See more keywords
Board ethnic diversity and goodwill impairment decisions: longitudinal analysis of energy firms in Malaysia
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DOI: 10.21511/ppm.18(1).2020.28
Abstract: The present study investigates whether ethnic diversity among firms’ directors influences the decision to take goodwill write-offs, after considering the economic factors of impairment (measured in terms of the market capitalization indicator), reporting incentives, and… read more here.
Keywords: ethnic diversity; impairment decisions; goodwill impairment; board ... See more keywords
Analysis of Internally Generated Goodwill Indicators: A Case Study of the Slovak Republic
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DOI: 10.2478/orga-2019-0017
Abstract: Abstract Background and purpose: Knowing key indicators of goodwill value can contribute to its effective management and growth of the market value of the enterprise. The purpose of this research is to identify individual goodwill… read more here.
Keywords: slovak republic; value; analysis internally; correlation ... See more keywords