Results 91 to 100 of about 111,511 (303)
Intangible and Tangible Investments and Future Earnings Volatility
EconomiesThis study delves into the impact of intangible and tangible investments on future earnings volatility within the European financial market context. Drawing from International Accounting Standards (IAS) 16 and 38, we examine the intricate relationship ...
Taoufik Elkemali
doaj +1 more source
The influence of covid-19 on provision measurement given international financial reporting standards
المجلة الدولية للأداء الاقتصادي, 2022 This research deals presenting the procedures for accounting measurement of intangible assets in accordance with International Accounting Standard IAS 37 — Provisions, Contingent Liabilities and Contingent Assets.
Abdelkader KADRI
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Many firms set ambitious sustainability goals but these are frequently “displaced” by proxy goals that are easier to track and measure. However, the specific types of goal conflicts that follow from this displacement are poorly understood. We conducted a case study of circular innovation initiatives at a global MedTech company and identified ...
Wiebke Reim +2 more
wiley +1 more source
IDENTIFICATION AND MEASUREMENT OF INTANGIBLE ASSET VALUE: ESTIMATING AND ACCOUNTING APPROACHES
Финансы: теория и практика, 2017 The paper presents a comprehensive view of the problem of identifying and measuring the value of intangible assets (IA) and intellectual property (IP) objects.
T. P. Karpova, V. V. Karpova
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley +1 more source
COMPARATIVE STUDY OF INTANGIBLE ASSETS OF APPROACH IN THE SPANISH ACCOUNTING SYSTEM COMPARED WITH THE NATIONAL ACCOUNTING SYSTEM [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2016 In the new economy based on knowledge, harmonization of the related accounting intangible assets is far from being completed. Conducted research identifies a number of controversies related to the recognition of separate initial measurement, subsequent ...
Paula-Angela VIDRAȘCU +3 more
doaj
Theoretical foundations of accounting for intellectual investment property: Towards standard setting [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The article aims to substantiate the need to identify intellectual investment property (IIP) as a separate accounting category within the international financial reporting standards system and develop methodological approaches for its ...
Serhii Lehenchuk, Viktoriia Makarovych
doaj +1 more source
ISSUES RELATED TO THE ACCOUNTING TREATMENT OF THE TANGIBLE AND INTANGIBLE ASSETS DEPRECIATION [PDF]
The issue of accounting depreciation is an older concern of this study's authors on the incidence over the true and fair view of the earning and the net value of the non- current assets.
Danciu Radu, Deac Marius
core
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Researches in a sistemic approach of intangible assets accounting [PDF]
Entities frequently spend resources or attire debts to purchase, develop, maintain or extend intangible resources like scientific or technical knowledge, design and implementation of new processes and systems, licenses, intellectual property, knowledge ...
Popesc, Eleodor
core +1 more source