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This study aims to contribute to the debate on goodwill accounting by examining the information content of impairment losses recognized in half-yearly reports. Half-yearly reports provide a suitable context to examine the effectiveness of the impairment process. Due to IFRIC 10 requirements, indeed, managers may have incentives to avoid recognizing impairment losses at the interim reporting date.

The study adopts an archival approach. Based on the traditional Ohlson’s model (1995), it explores the information content of half-yearly impairment losses in the European context over the period 2007–2017.

Findings confirm the relevance of half-yearly reports and suggest that half-yearly impairment losses are significantly associated with stock prices. In particular, investors positively value companies that recognized goodwill impairment losses at the interim reporting date.

The study contributes to the academic debate on goodwill and the effectiveness of the impairment procedure. In particular, it provides empirical evidence on the recognition of goodwill write-offs when it is possible to avoid the impairment test in the absence of indications of impairment.

Findings of this study can support the current debate on accounting for goodwill also in the light of the recent proposals of the IASB on the need to improve the effectiveness of the impairment test.

This study provides original empirical evidence on the goodwill impairment test in half-yearly reports, extending previous research that typically examines this issue in annual reports.

This chapter discusses what special education means for students with visual impairments (that is, those who are blind or have low vision) including what is being done and how traditions are maintained. More specifically, this chapter explores the importance of advancing values for the diverse population of students with visual impairments, focusing on cultivation of supportive, inclusive, and collaborative educational environments that continue to stand the test of time. This chapter highlights the increasing heterogeneity of this population of students and specific instructional strategies to support the cultural and linguistic diversity of learners with visual impairments in today's classrooms. This chapter also discusses the significance of promoting core concepts that are rooted in a traditional and specialized instructional framework for students who are visually impaired.

This paper aims to examine the effects of managerial ability (MA) on the likelihood and the timeliness of goodwill impairment and explore whether the desirable effect of MA vary with the degree of agency problems.

The authors propose a unified framework to simultaneously examine the effects of MA on the likelihood and the timeliness of goodwill impairment by incorporating a market-based impairment indicator (denoted as BTM), MA and the interaction of BTM with MA to this study’s regression model to account for the likelihood of goodwill impairment. BTM addresses the timeliness of goodwill impairment.

This study finds that firms with higher MA have lower likelihood of goodwill impairment, and such firms are more likely to recognize goodwill impairment in a timely manner when the underlying value of goodwill is economically impaired. This desirable effect of MA is more pronounced in non-state-owned enterprise (SOEs) and firms without chief executive officer (CEO) duality.

Firms can reduce the losses arising from goodwill impairment by enhancing the ability of their management teams combined with improved corporate governance structure.

This paper provides novel insights on understanding the role of MA in not only reducing the likelihood but also enhancing the timeliness of goodwill impairment. The findings help advance the upper echelons theory by uncovering the heterogenous effects of executives with different levels of ability.

All over the world, different types of disabilities affect people and their quality of life. And schools, families, and federal and state agencies are obligated to play very important roles in advancing special education values for students with physical and other health impairments. To maintain and advance these values, the needs of students must be met to the greatest extent possible. Advancing values comes with recognizing the strengths, preferences, interests, related services, community experiences, development of employment, other postschool adult living objectives, and the acquisition of daily living skills. The question is, are these values consistently met, especially for students with physical and other health impairments? This chapter answers this question by discussing how these values can be met and advanced for students with physical and other health impairments.

This study aims to examine Braille usage among consumers with visual impairments, investigating motivations and addressing inherent challenges.

Drawing insights from 16 semistructured interviews with individuals experiencing blindness, this study reveals nuanced aspects of Braille utilization.

Three key motivations for Braille usage are identified: as a coping mechanism for functional needs and to combat stigma; as an embodied experience contributing to pleasure; and as a heritage embodying a culture of visual impairment. Obstacles include cultural and financial barriers to learning, incomplete retail transcriptions limiting practicality and spatial congestion issues.

This study underscores Braille’s dual function as both coping mechanism and cultural heritage. By highlighting obstacles, it sheds light on challenges faced by consumers with visual impairments, facilitating advocacy and promoting inclusive retail practices. Originality lies in recognizing diverse motivations and experiences among Braille users, offering insights for enhancing tactile engagement in the marketplace.

This chapter provides an overview on the traditions and values of teaching students with traumatic brain injury (TBI). First, we discuss the prevalence, identification, and characteristics associated with TBI and how those characteristics affect learning, behavior, and daily life functioning. Next, we focus on instructional and behavioral interventions used in maintaining the traditions in classrooms for working with students with TBI. Findings from a review of the literature conclude that there are no specific academic curriculums designed specifically for teaching students with TBI; however, direct instruction and strategy instruction have been shown to be effective educational interventions. Current research on students with TBI is predominately being conducted in medical centers and clinics focusing on area of impairments (e.g., memory, attention, processing speed) rather than academic achievement and classroom interventions. Finally, we conclude with a list of accommodations and a discussion of recommendations for future work in teaching students with TBI.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

The purpose of this study was to fill the gap in understanding the impact of Drug Recognition Expert (DRE) evidence and testimony in driving under the influence (DUI) trials. This was accomplished by documenting and analyzing the perceptions of DREs and the DRE program across different stakeholders to understand how and when this type of evidence is used in DUI trials.

The methodology is a qualitative case study of the DRE program in one police agency in Washington. Data were collected using semi-structured interviews with criminal justice actors and state-level experts on their perceptions of the DRE program for the agency. Themes were developed from these interviews to analyze their perceptions of the efficacy and utility of DREs in trials.

While the courts in Washington accept DRE evidence in criminal trials, DRE evidence is largely absent in the adjudication process. Participants noted multiple reasons for this, including the lack of trials, the primacy of blood evidence and the expansion of the Advanced Roadside Impaired Driving Enforcement (ARIDE) program.

Although the DRE program has been around for decades, there is a lack of peer-reviewed studies regarding DRE evidence, and no studies regarding how court actors perceive and use DRE evidence. Understanding when and how DRE evidence is utilized in DUI trials can increase its value and utility by prosecutors and the national DRE program.

In 2018, the International Financial Reporting Standard 9-Financial Instruments became mandatory, effectively changing the underlying accounting principles of financial instruments. This paper systematically reviews the academic literature on the implementation effects of IFRS 9, providing a coherent picture of the state of the empirical literature on IFRS 9.

The study thrives on a systematic review approach by analyzing existing academic studies along the following three broad categories: adoption and implementation, impact on financial reporting, and risk management and provisioning. The study concludes by providing research prospects to fill the identified gaps.

We document data-related issues, forecasting uncertainties and the interaction of IFRS 9 with other regulatory standards as implementation challenges encountered. Also, we observe cross-country heterogeneity in reporting quality. Furthermore, contrary to pre-implementation expectations, we find improvement in risk management. This suggests that despite the complexities of the new regulatory standard on financial instruments, it appears to be more successful in achieving the intended objective of enhancing better market discipline and transparency rather than being a regulatory overreach.

As the literature on IFRS 9 is burgeoning, we provide state-of-the-art guidance and direction for researchers with a keen interest in the economic significance and implications of IFRS 9 adoption. The study identifies gaps in the literature that require further research, specifically, IFRS 9 adoption and firm’s hedging activities, IFRS 9 implications on non-financial firms. Lastly, existing studies are mostly focused on Europe and underscore the need for more research in under-researched jurisdictions, particularly in Asia and Africa. Also, to standard setters, policymakers and practitioners, we provide some insight to aid the formulation and application of standards.