ARTICLES

Filter  
Active filters 0
Remove
  

Refine your searches by:

Collections
Medicine / Sub specialtie
Public health
Education
Biology
Research
Pure sciences
Architecture and Urbanism
Medicine / Pharmacology
Social Sciences
Medicine / Physiology
all records (71)

Languages
English
Spanish
Portuguese
French

Countries
Indonesia
Brazil
USA
Italy
Poland
Canada
India
South Africa
Ukraine
Pakistan
all records (65)

Years
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
all records (24)

Filter  
 
2.590  Articles
1 of 259 pages  |  10  records  |  more records»
Objective: The purpose of this research is to analyze the impairment loss of goodwill in companies listed in Brasil, Bolsa, Balcão [B]3 from the perspective of Agency Theory and Cognitive Dissonance Theory.Method: We used a sample composed of Brazilian no... see more

O objetivo deste artigo é apresentar uma análise sobre quais fatores podem influenciar o reconhecimento de perdas por impairment do goodwill, considerando uma amostra de 46 companhias brasileiras no período de 2010 a 2016. Os dados foram tratados e analis... see more

Objective: The purpose of this research is to analyze the impairment loss of goodwill in companies listed in Brasil, Bolsa, Balcão [B]3 from the perspective of Agency Theory and Cognitive Dissonance Theory.Method: We used a sample composed of Brazilian no... see more

Este estudo objetivou verificar se as empresas brasileiras de capital aberto divulgaram informações sobre o teste de Impairment no goodwill, no período de 2009 a 2011. A elaboração de uma métrica com itens compulsórios de divulgação permitiu obter um índi... see more

This research aims to analyze the value relevance of goodwill in Indonesia before and after International Financial Report Standard (IFRS) convergence. Prior to the IFRS convergence period, goodwill should be amortized, while after the IFRS convergence th... see more

Purpose: The aim of the paper is to investigate earnings management practices related to goodwill accounting, focusing on its first recognition as well as its write-offs, due to the impairment test.Design/methodology/approach: The study refers to a sample... see more

This study objective is to examine the determinants of the firm’s tendency to report goodwill impairment losses and it’s impact on the value of the firms. The agency theory states that managers may take some advantages of information asymmetry and utilize... see more

O presente artigo objetiva verificar o cumprimento das exigências de evidenciação pertinentes ao impairment do goodwill, nas empresas de capital aberto brasileiras, no período de 2008 a 2011. A relevância da pesquisa, bem como a diferença entre as demais ... see more

This research aims to analyze the value relevance of goodwill in Indonesia before and after International Financial Report Standard (IFRS) convergence. Prior to the IFRS convergence period, goodwill should be amortized, while after the IFRS convergence th... see more

1 of 259 pages  |  10  records  |  more records»