Opportunism And Goodwill
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Opportunism And Goodwill
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Author : Stefano Tijerina
language : en
Publisher: University of Toronto Press
Release Date : 2021-03-01
Opportunism And Goodwill written by Stefano Tijerina and has been published by University of Toronto Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-01 with History categories.
Canada’s social, economic, political, and environmental impacts on the Western Hemisphere have been largely overlooked by historians and other social scientists. Most narratives of the relationships between North America and the emerging markets of the south disproportionately focus on the United States. By downplaying Canada’s role, these narratives have fallen short in reconstructing the history of the region. Opportunism and Goodwill fills in these historical gaps, looking at the dynamics of the relationship between Canada and Colombia as they were spearheaded by Canada’s private sector. Stefano Tijerina argues that since the first era of globalization during the second half of the nineteenth century, Canada’s private sector has carved out niche markets across Latin America, sometimes working independently and in other instances working on behalf of foreign interests. In his historical analysis of these temporal and spatial dimensions, Tijerina shows that the long-term economic development of Canada and Colombia was intertwined and interdependent, ultimately stressing the importance of transnational approaches to the study of history. Contributing to questions about Canada’s "goodwill" and other benevolent constructs, Opportunism and Goodwill sets the historical foundation for current debates about Canadian industries across the world.
Opportunism In The A Ifrs Goodwill Impairment Testing Regime
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Author : Kaiying Ji
language : en
Publisher:
Release Date : 2012
Opportunism In The A Ifrs Goodwill Impairment Testing Regime written by Kaiying Ji and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business enterprises categories.
Goodwill Indemnity In Franchising
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Author : Erol Gokhan Tolay
language : en
Publisher:
Release Date : 2014
Goodwill Indemnity In Franchising written by Erol Gokhan Tolay and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
Franchise contracts are often standard form contracts drafted by the franchisor and presented on a "take it or leave it" basis. Although these typically one-sided contracts may be necessary to prevent franchisees from harming the franchisor's brand name, in practice, the franchisors' contractual power can lead to franchisor-opportunism, in particular through wrongful terminations and nonrenewal, onerous transfer restrictions, and so on. Accordingly, federal government and some state legislatures have enacted specific franchise laws in order to balance potential power imbalance and to protect franchisees from opportunism. However, these laws have been criticized for being harmful to the franchising sector as they restrict franchisors' termination power, and thus, encourage franchisee-opportunism. As current laws appear to be failing to provide a fair solution for both parties, this dissertation offers an alternative theory drawn from the European concept of goodwill recoupment. Under the proposed approach, once a franchise comes to an end, the franchisee would be entitled to a payment for its goodwill. The payment does not depend on the franchisor's wrongdoing; if and to the extent that a franchisee has positive local goodwill, the transfer of this value to the franchisor upon cessation justifies the payment. This payment would allow the franchisee to receive a fair return for its intangible investment without constraining the franchisor's monitoring power and flexibility. The proposed approach is a better-suited solution against opportunism than those currently used in the U.S. legal system. This approach would ultimately reduce both franchisee and franchisor opportunism, and incentivize investment and cooperation.
Investment Opportunity Set Influence On Goodwill Amortization
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Author : Michael E. Bradbury
language : en
Publisher:
Release Date : 2003
Investment Opportunity Set Influence On Goodwill Amortization written by Michael E. Bradbury and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with categories.
Using an institutional setting where GAAP is relatively unconstrained, we examine whether managers use their goodwill accounting discretion to reflect firms' growth options that are not otherwise captured in reported identifiable assets. We employ a continuous dependent variable to find that accounting discretion is exercised through estimates of goodwill's economic life (amortization period) in a manner that reflects the firms' underlying growth options. These results are consistent with managers using accounting techniques to reflect firms' investment opportunity sets (IOS). We find that the goodwill accounting decision has a stronger association with IOS variables than with traditionally applied contracting variables. Also, the IOS variables make a greater marginal contribution to the explanatory power of models of goodwill amortization periods than do traditional contracting or opportunism variables.
Audit Committee Independence And A Contracting Perspective On Goodwill Impairment
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Author : Jamaliah Abdul Majid
language : en
Publisher:
Release Date : 2018
Audit Committee Independence And A Contracting Perspective On Goodwill Impairment written by Jamaliah Abdul Majid and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Purpose This study examines factors influencing and constraining the decision to recognize zero goodwill impairment by listed firms in Singapore.Research approach The Singaporean firms selected are those that encountered book-to-market ratios above one for three consecutive years from 2010-2012. With the book-to-market ratios persistently above one for three continuous years, these firms have indications that goodwill may be impaired, yet they reported zero goodwill impairment. The regression analysis is performed using binary logistic regression with the dependent variable sets to one for firms that are regarded as choosing to recognize zero goodwill impairment, and zero otherwise.FindingsBased on 52 Singaporean listed firms with market indications that the goodwill may be impaired, the regression results reveal that the decision to recognize zero goodwill impairment by Singaporean listed firms is driven by the desire to avoid debt covenant violation, supporting the debt hypothesis. However, a high proportion of independent directors on the audit committee is more likely to constrain this recognition choice.Theoretical implications The findings of this study contribute to the literature on IFRS by providing evidence to support the applicability of the debt hypothesis, which was developed in an advanced market with firms that have dispersed ownership, in explaining the decision to recognize zero goodwill impairment by Singaporean listed firms with concentrated ownership. The results of this study also contribute to the corporate governance literature by supporting the results of prior studies that found effective governance mechanisms acts as a constraint to managerial opportunism related to reporting goodwill impairment.Practical/policy implications This study provides important implications for managers, policy makers and relevant authorities. To enhance the quality of the financial statements, especially for Singaporean listed companies, the relevant authorities need to closely monitor firms' reporting incentives and further strengthen corporate governance mechanisms.
Opportunism
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Author : Shraga F. Biran
language : en
Publisher: Farrar, Straus and Giroux
Release Date : 2011-01-18
Opportunism written by Shraga F. Biran and has been published by Farrar, Straus and Giroux this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-18 with Business & Economics categories.
In this bold and forward-looking book, an Israeli civic leader shows how reorienting our society to make the most of "opportunity" could restore the global economy to health—and give added value to the contributions of the new class of knowledge workers. For most of us, opportunism is a tainted concept. Shraga F. Biran thinks otherwise. He shows that our present economy favors the wealthy few more than at any point in history. But such an economy is both unstable and outmoded, unable to recognize the true value of the work done by the new knowledge class, whose commerce is in ideas, not financial assets. This is why most of us have seen no real gains from the spectacular increases in paper wealth during the past three decades. Biran sees a transformative new way in Opportunism. In today's economy, he argues, the way to thrive is to create an opportunity and make the most of it. With great passion, he proposes that we as a society should establish a "right of opportunity," akin to patents and copyrights, enabling all members of society to lay claim to their ideas and benefit from them financially. Thus empowered, the new opportunists can help bring about a revolution in applied knowledge on the scale of the Industrial Revolution— and a more just, stable, and prosperous society.
Organizational Trust
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Author : Roderick M. Kramer
language : en
Publisher: Oxford University Press
Release Date : 2006-11-30
Organizational Trust written by Roderick M. Kramer and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-11-30 with Business & Economics categories.
Over the past two decades, the topic of trust moved from bit player to center stage in organizational theory and research. Whereas previously it often had been treated as a mediating variable in empirical studies - a variable of secondary interest, at best - trust emerged in the 1990s as a subject deemed important and worthy of study in its own right. Despite the importance of the topic, to date no single volume currently exists that provides the motivated reader with a sound introduction to, and reasonable overview of, this rapidly growing, widely dispersed, multi-disciplinary literature. Indeed, some of the most influential, foundational pieces remain scattered in obscure journals or books, some of which are not easily found or, in some instances, no longer even in print. Thus the individual scholar hoping to come up to speed with this literature currently had nowhere to turn. This reader provides trust scholars and researchers with a handy reference volume, a broad guide for graduate students hoping to understand and possibly contribute to this significant and still-growing literature, and a resource for teachers at the undergraduate level of undergraduate anthropology, economics, political science, psychology, organizational sciences, and sociology courses.
Governance Structures And The Employment Relationship
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Author : Stefan Zagelmeyer
language : en
Publisher: Peter Lang
Release Date : 2004
Governance Structures And The Employment Relationship written by Stefan Zagelmeyer and has been published by Peter Lang this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.
Table of Contents Figures 9 Tables 11 Abbreviations 15 Acknowledgements 17 1 Introduction 19 1.1 Governance Structures for the Employment Relationship 19 1.2 The Evolution of Collective Bargaining in Britain 21 1.3 Research Questions and Plan of this Book 27 2 Governance Structures for the Employment Relationship 29 2.1 The Employment Relationship 29 2.2 Governance Structures 46 2.3 Optimal Governance Structures 67 2.4 Conclusions 79 3 Evolution of Governance Structures 81 3.1 Previous Theoretical Literature 82 3.2 The Evolutionary Framework to Governance Structures 106 3.3 Conclusions 129 4 Determinants of Employer Demand for Governance Structures 131 4.1 Company-Level Factors 132 4.2 Markets 164 4.3 Institutions 169 4.4 External Organisations 172 4.5 Conclusions 188 5 Governance Structures 1780-2000: Description and Analysis 191 5.1 The Emergence and Evolution of Governance Structures 1780-2000 191 5.2 The Role of External Organisations 218 5.3 Conclusions 227 6 Determinants of Employer Demand 1980-1998: Bivariate Analyses 229 6.1 Research Design 229 6.2 Company-Level Factors 236 6.3 Markets 279 6.4 Institutions 284 6.5 External Organisations 286 6.6 Conclusions 292 7 Determinants of Employer Demand 1980-1998: Multivariate Analyses 295 7.1 The Current State of Research 295 7.2 Research Design 300 7.3 The Empirical Results 318 7.4 Conclusions 348 8 Conclusions 353 8.1 Determinants of Governance Structures: The Findings 353 8.2 Whodunit? The Decline of Collective Bargaining in Britain 357 8.3 The Implications of Decollectivisation for Human Resource Management and Industrial Relations 360 8.4 Optimal Governance Structures for the Employment Relationship: A Role for Public Policy? 362 Appendix 367 Bibliography 383 Index 409
Trust Within And Between Organizations
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Author : Christel Lane
language : en
Publisher: OUP Oxford
Release Date : 1998-06-25
Trust Within And Between Organizations written by Christel Lane and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-06-25 with Business & Economics categories.
In the current turbulent business environment, there is a premium on trust. It has become a much desired resource in business organizations, but at the same time it has remained a very elusive idea. How to build and preserve trust, how to cope with opportunism and distrust, and how they affect organizational performance are crucial problems. This original book is the first to offer a wide-ranging study of trust within and between organizations from the perspective of several social and management sciences. The specially commissioned contributionsmany from well-known expertscombine theoretical analysis of problems around trust with empirical study in a range of different organizations in contexts such as China, Japan, India, the US, as well as several European countries. The many issues covered by the book include the relationship between trust and power, trust and law, how to build trust where there was previously none, the impact of trust on performance, and the fragility of trust in different societal contexts. The wide theoretical scope, together with the range of organizational settings and the rich empirical detail of behaviour around trust and opportunism, make this an important and instructive volume.
The Economic Analysis Of Civil Law
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Author : Schäfer, Hans-Bernd
language : en
Publisher: Edward Elgar Publishing
Release Date : 2022-01-25
The Economic Analysis Of Civil Law written by Schäfer, Hans-Bernd and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-01-25 with Law categories.
This comprehensive textbook provides a thorough guide to the economic analysis of law, with a particular focus on civil law systems. It encapsulates a structured analysis and nuanced evaluation of norms and legal policies, using the tools of economic theory.