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  • 标题:Goodwill’s Accounting Practices in Belgium and Compliance with IAS 36 Required Disclosures
  • 本地全文:下载
  • 作者:Julius Gaël Tchatchou Tchaptchet ; Olivier Colot
  • 期刊名称:International Business Research
  • 印刷版ISSN:1913-9004
  • 电子版ISSN:1913-9012
  • 出版年度:2019
  • 卷号:12
  • 期号:3
  • 页码:139-152
  • DOI:10.5539/ibr.v12n3p139
  • 出版社:Canadian Center of Science and Education
  • 摘要:This study examined and observed connections between the influences of promotional strategies (PSs) and global market orientations (MOs) on the performance of Jordanian Islamic Bank. A survey was conducted using questionnaires, which were distributed to the employees of Jordanian banks. The banks of interest to this study are those that have adopted e-business. Questionnaire survey results corroborate that Jordanian bank employees should adopt MOs and PSs to realize strong bank performance (BP). The results also suggest an analysis on the influence of the sources of value creation on e-business and BP. The findings of the study are expected to contribute to the continued debate on e-business in the contemporary banking industry.
  • 关键词:goodwill; IAS 36; impairment; disclosure; compliance
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