haku: @indexterm Goodwill accounting / yhteensä: 54
viite: 9 / 54
| Tekijä: | Wheeler, D. Davies, R. |
| Otsikko: | Gaining goodwill: developing stakeholder approaches to corporate governance |
| Lehti: | Journal of General Management
2004 : WINTER, VOL. 30:2, p. 51-74 |
| Asiasana: | corporate governance goodwill accounting reputation stakeholders |
| Kieli: | eng |
| Tiivistelmä: | This paper presents evidence for the increasing significance of intangible assets to the economic performance of firms and highlights the importance of relationship-based goodwill (social capital) and the effect of corporate governance practices in building and maintaining the confidence of social networks and capital markets. It is suggested that goodwill of stakeholders arises from two socially constructed resources: (1) enhanced social capital and (2) enhanced reputation. Both are associated with a perception by stakeholders of value creation by the firm. |
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