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White Field, black seeds: Nordic literacy practices in the long nineteenth century

Book Series: Studia Fennica Litteraria ISBN: 9789522224446 9789522227492 9789522224927 Year: Pages: 289 DOI: 10.21435/sflit.7 Language: English
Publisher: Finnish Literature Society / SKS Grant: Helsinki University Library and SKS||SKS
Subject: Languages and Literatures --- Linguistics
Added to DOAB on : 2017-10-24 11:02:20
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Abstract

"White field, black seeds – who can sow? Although the riddle from which this these words are taken comes from oral tradition, it refers to the ability to write, a skill which in most Nordic countries was not regarded as necessary for everyone. And yet a significant number of ordinary people with no access to formal schooling took up the pen and produced a variety of highly interesting texts: diaries, letters, memoirs, collections of folklore and handwritten newspapers. This collection presents the work of primarily Nordic scholars from fields such as linguistics, history, literature and folklore studies who share an interest in the production, dissemination and reception of written texts by non-privileged people during the long nineteenth century. "

Goodwill Impairment

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Book Series: Bochumer Beitraege zur Unternehmensfuehrung ISBN: 9783631527078 Year: Pages: 350 DOI: 10.3726/b14014 Language: English
Publisher: Peter Lang International Academic Publishing Group
Subject: Business and Management --- Economics
Added to DOAB on : 2019-01-15 13:32:20
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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.

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