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Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe flaws,
Goodwill (Commerce) --- Accounting. --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Good-will (in business, etc.) --- Intangible property --- Clean surplus (Accounting) --- Accounting
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In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers’ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms’ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.
Accounting: study & revision guides --- Budgeting & financial management --- Goodwill (Commerce) --- Write-offs. --- Accounting --- Charge-offs --- Write-downs --- Writedowns --- Writeoffs --- Good-will (in business, etc.) --- Business --- Intangible property --- Clean surplus (Accounting) --- Bilanzpolitik --- Empirical --- Firmenwert --- Generally Accepted Accounting Principles --- Geschäftswert --- Goodwill --- Impairment --- Investigation --- Offs --- Sellhorn --- SFAS --- under --- USA --- US-GAAP --- Wertberichtigung --- Write
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Friends-they are generous and cooperative with each other in ways that appear to defy standard evolutionary expectations, frequently sacrificing for one another without concern for past behaviors or future consequences. In this fascinating multidisciplinary study, Daniel J. Hruschka synthesizes an array of cross-cultural, experimental, and ethnographic data to understand the broad meaning of friendship, how it develops, how it interfaces with kinship and romantic relationships, and how it differs from place to place. Hruschka argues that friendship is a special form of reciprocal altruism based not on tit-for-tat accounting or forward-looking rationality, but rather on mutual goodwill that is built up along the way in human relationships.
Friendship --- Kinship. --- Human behavior. --- Interpersonal relations. --- Social aspects. --- affect theory. --- africa. --- altruism. --- animal friendships. --- anthropology. --- biocultural anthropology. --- china. --- companionship. --- cooperation. --- cultural anthropology. --- emotions. --- ethnography. --- evolution. --- evolutionary biology. --- family relationships. --- fear. --- friendship. --- generosity. --- germany. --- goodwill. --- human behavior. --- iceland. --- imaginary friends. --- kinship. --- maasai. --- nonfiction. --- platonic relationships. --- psychology. --- reciprocal altruism. --- reciprocity. --- relationships. --- reputation. --- romantic relationships. --- russia. --- science. --- shame. --- social networks. --- society. --- trust.
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This volume offers unique new strategies and management rules for investing in, earning and keeping reputation capital safe in today’s unpredictable and complex markets. It presents enlightening insights from a wide variety of key industries, including the automotive, chemical, finance, food, luxury, energy and pharmaceutical sectors. A team of international authors opens a controversial debate on the positive and negative aspects of reputation in the 21st Century, and challenges conventional approaches to reputation management, for example with regard to CEO positioning, CSR, corporate communications or social media. Reputation Capital is a practical guidebook with a firm foundation in the latest research from leading universities around the world; an indispensable tool for people in charge when it comes to managing reputation.
Business ethics. --- Corporate image. --- Goodwill (Commerce). --- Honesty. --- Industrial management --Moral and ethical aspects. --- Leadership --Moral and ethical aspects. --- Organizational behavior --Moral and ethical aspects. --- Reliability. --- Trust. --- Corporate image --- Trust --- Business ethics --- Organizational behavior --- Leadership --- Industrial management --- Reliability --- Honesty --- Goodwill (Commerce) --- Management Theory --- Management Styles & Communication --- Management --- Business & Economics --- Moral and ethical aspects --- Moral and ethical aspects. --- Dishonesty --- Good-will (in business, etc.) --- Business --- Businesspeople --- Commercial ethics --- Corporate ethics --- Corporation ethics --- Dependability --- Trustworthiness --- Professional ethics --- Business. --- Public relations. --- Macroeconomics. --- Business and Management. --- Corporate Communication/Public Relations. --- Macroeconomics/Monetary Economics//Financial Economics. --- Conduct of life --- Integrity --- Sincerity --- Truthfulness and falsehood --- Intangible property --- Clean surplus (Accounting) --- Wealth --- Economics --- Industries --- PR (Public relations) --- Advertising --- Industrial publicity --- Mass media and business --- Propaganda --- Publicity --- Public relations
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This Technical Note discusses the findings and recommendations in the Financial Sector Assessment Program for the Netherlands on banking supervision. The financial resilience of banks in the Netherlands has been strengthened in recent years, and banks are benefiting from continuing economic recovery. Broad-based economic recovery is helping stimulate demand for credit, although credit growth remains slow and unemployment continues to fall. Housing markets have started to recover since 2013 with prices and transaction volumes picking up. There has been an improvement in the financial position of Dutch banks. Cost efficiency has improved, and profitability has recovered. The banks migration to the new Basel III standards is also well underway for capital adequacy and liquidity.
Banks and banking --- Monetary policy --- Banks and Banking --- Industries: Financial Services --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Financing Policy --- Financial Risk and Risk Management --- Capital and Ownership Structure --- Value of Firms --- Goodwill --- Financial Institutions and Services: Government Policy and Regulation --- Banking --- Finance --- Financial services law & regulation --- Operational risk --- Loans --- Liquidity requirements --- Financial institutions --- Financial regulation and supervision --- Financial services --- Financial risk management --- State supervision --- Financial services industry --- Netherlands, The
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This paper presents an assessment of Observance of the Basel Core Principles for Effective Banking Supervision (BCP) in New Zealand. The supervisory approach of the Reserve Bank of New Zealand (RBNZ) reflects the characteristics of the local banking industry and the authorities’ goal to limit moral hazard by relying on market discipline and not offering deposit insurance. Banks offer traditional products in a highly concentrated market. Since the most recent Financial Sector Assessment Program, the RBNZ has increased attention to strengthening regulatory discipline. The current approach to supervision is limited by the heavy weight the RBNZ places on market discipline compared with regulatory discipline. Better compliance with the BCP and enhanced effectiveness of the RBNZ three-pillar approach are recommended.
Financial institutions. --- Financial intermediaries --- Lending institutions --- Associations, institutions, etc. --- Banks and Banking --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Financing Policy --- Financial Risk and Risk Management --- Capital and Ownership Structure --- Value of Firms --- Goodwill --- Financial Institutions and Services: Government Policy and Regulation --- Banking --- Financial services law & regulation --- Market risk --- Credit risk --- Capital adequacy requirements --- Operational risk --- Financial regulation and supervision --- Bank supervision --- Liquidity risk --- Banks and banking --- Financial risk management --- Asset requirements --- State supervision --- New Zealand
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The Austrian authorities introduced new supervisory guidance aiming at constraining the funding model of the three largest Austrian banks’ subsidiaries. The guidance introduced the concept of Loan-to-Local-Stable-Funding Ratio (LLSFR) as a monitoring tool of business model sustainability. Austrian banks’ subsidiaries have a significant market share in several Central, Eastern and South Eastern Europe (CESEE) countries. Evidence for CESEE banks suggests that the LLSFR is an appropriate tool to monitor the possible buildup of credit risk besides its more obvious role as an indicator of liquidity risk.
Banks and banking --- E-books --- Finance --- Business & Economics --- Banking --- Credit --- Borrowing --- Money --- Loans --- Banks and Banking --- Industries: Financial Services --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Financing Policy --- Financial Risk and Risk Management --- Capital and Ownership Structure --- Value of Firms --- Goodwill --- Financial Institutions and Services: Government Policy and Regulation --- Financial services law & regulation --- Credit risk --- Loan loss provisions --- Commercial banks --- Financial regulation and supervision --- Financial institutions --- Liquidity risk --- Financial risk management --- State supervision --- Austria
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This paper focuses on the IMF report on detailed assessment of observance of Basel Core Principles (BCP) for effective banking supervision in Canada. The Canadian banking supervisor (OSFI) adopts a close and cooperative approach that supports the close network of federal authorities in identifying and seeking to mitigate prudential risks to the federal system. As a world-leading regulator, OSFI could be expected to issue a comprehensive suite of risk management standards to be available to all banks, even if at a relatively high level or based largely on Basel Committee for Banking Supervision guidance.
Economic development. --- International finance. --- International Monetary Fund. --- World Bank. --- Business & Economics --- Economic Theory --- Economic development --- International finance --- International monetary system --- International money --- Development, Economic --- Economic growth --- Growth, Economic --- Finance --- International economic relations --- Economic policy --- Economics --- Statics and dynamics (Social sciences) --- Development economics --- Resource curse --- Banks and Banking --- Macroeconomics --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Financing Policy --- Financial Risk and Risk Management --- Capital and Ownership Structure --- Value of Firms --- Goodwill --- Labor Economics: General --- Banking --- Financial services law & regulation --- Labour --- income economics --- Operational risk --- Credit risk --- Market risk --- Foreign banks --- Financial regulation and supervision --- Financial institutions --- Labor --- Banks and banking --- Financial risk management --- Banks and banking, Foreign --- Labor economics --- Canada
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The Belgian financial system is relatively large, concentrated, and interconnected and has a high level of compliance with the Basel Core Principles (BCPs) for effective banking supervision. The National Bank of Belgium (NBB) deploys high-quality supervisory practices and has clear lines of accountability, transparency, and separate funding when acting in its supervisory capacity. The Belgian authorities have established a Resolution Fund (RF) vesting it with powers to take preventative measures and to facilitate resolution procedures.
Finance --- Business & Economics --- Banking --- Banks and banking --- Belgium --- Economic policy. --- Banks and Banking --- Money and Monetary Policy --- Public Finance --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- General Financial Markets: Government Policy and Regulation --- Monetary Policy, Central Banking, and the Supply of Money and Credit: General --- Public Administration --- Public Sector Accounting and Audits --- Financing Policy --- Financial Risk and Risk Management --- Capital and Ownership Structure --- Value of Firms --- Goodwill --- Banking law --- Monetary economics --- Management accounting & bookkeeping --- Financial services law & regulation --- Bank legislation --- Credit --- External audit --- Market risk --- Financial regulation and supervision --- Money --- Credit risk --- Public financial management (PFM) --- Financial services industry --- Law and legislation --- Auditing --- Financial risk management
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This paper discusses key findings of the Detailed Assessment of Compliance on the Basel Core Principles for Effective Banking Supervision on Singapore. The assessment of the Monetary Authority of Singapore (MAS) represents a very high level of compliance with the Basel Core Principles for Effective Banking Supervision and demonstrates a strong commitment by MAS to their implementation. MAS is well aware of the risks posed by a financial system that is significantly larger than the economy of Singapore. MAS has also set a high standard for approving foreign entrants, applying the same prudential framework to foreign branches as to its own locally incorporated banks.
Banks and banking -- Singapore. --- Finance -- Singapore. --- Monetary policy -- Singapore. --- Finance --- Business & Economics --- Banking --- Banks and banking --- Agricultural banks --- Banking industry --- Commercial banks --- Depository institutions --- Financial institutions --- Money --- Banks and Banking --- Finance: General --- Money and Monetary Policy --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Financing Policy --- Financial Risk and Risk Management --- Capital and Ownership Structure --- Value of Firms --- Goodwill --- Financial Institutions and Services: Government Policy and Regulation --- Monetary Policy, Central Banking, and the Supply of Money and Credit: General --- Financial services law & regulation --- Monetary economics --- Market risk --- Credit risk --- Stress testing --- Liquidity risk --- Financial regulation and supervision --- Credit --- Operational risk --- Financial risk management --- Singapore
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