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Full-Text Articles in Business
An Analysis Of Consumer Response To Businesses’ Expression Of Beliefs, Justin P. Boyter
An Analysis Of Consumer Response To Businesses’ Expression Of Beliefs, Justin P. Boyter
Chancellor’s Honors Program Projects
No abstract provided.
Accounting For Goodwill Pre&Post Sfas 142 And The Implications For Earnings Management, Liang Jian Wu
Accounting For Goodwill Pre&Post Sfas 142 And The Implications For Earnings Management, Liang Jian Wu
Honors Scholar Theses
This thesis explores how impairment charges driven by management assessment have led to the possibility of earnings management under the SFAS 142 standard. The goal of carrying out this research is to help the user understand the implications behind allowing management to judge impairment charges (US GAAP) versus pre SFAS 142 when intangibles such as a goodwill were amortized (currently IFRS).
How has SFAS 142 opened the door for earnings management? If there is evidence to prove this assumption, then what factors drive management's impairment decisions. This information is pertinent to investors when analyzing a potential investment as goodwill can …
Business And Non-Profit Organizations Facing Increased Competition And Growing Customers' Demands (Vol. 11), Anna Ujwary-Gil
Business And Non-Profit Organizations Facing Increased Competition And Growing Customers' Demands (Vol. 11), Anna Ujwary-Gil
Anna Ujwary-Gil
The monograph focuses attention on the description and analysis of new phenomena and processes for commercial and non-commercial organizations. Valid conditions are pointed out for the functioning of both commercial and non-commercial organizations and an attempt is made to explain their impact on these organizations. The analysis also examines the strategies used by organizations in the face of fierce competition and increasing consumer demands in their effort to gain and maintain a competitive edge. This case study below is segmented into four areas of interest: • commercial and non-commercial organizations as an object of research, • commercial and non-commercial organizations …