Results 121 to 130 of about 111,511 (303)
HUMAN RESOURCES ACCOUNTING - ACCOUNTING FOR THE MOST VALUABLE ASSET OF AN ENTERPRISE [PDF]
Employees are the most important assets of an enterprise and its success or failure depends on their qualifications and performance. Human resources are not properly evaluated because the enterprises consider the wages, actually an investment in the ...
Cornescu Alina +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how plastics manufacturing firms can be classified according to their level of implementation of circular economy (CE) and industrial symbiosis (IS) practices and how such adoption influences sustainability performance. Using data from plastics manufacturing firms, we integrate cluster analysis with partial least squares ...
Laura Cristina Ramírez‐Rodríguez +3 more
wiley +1 more source
Representation of Human Resources in The Accounting System: Methods and Applications
Uluslararası Ekonomi, İşletme ve Politika DergisiThe rapid development and progress of the knowledge-based economy has increased the importance of human resources as a key factor in determining the overall value of companies.
Fatih Ömür Binici
doaj +1 more source
Право оренди землі як вид нематеріального активу підприємства: аспекти обліку [PDF]
, 2011 Відображено шляхи подальшого розвитку інституту орендного використання земель сільськогосподарського призначення та становлення права оренди земель як нематеріального активу сільськогосподарських підприємств.
Литвинець, Ю. І.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Transition intermediaries play a pivotal role in configuring networks aligning the interests of stakeholders to achieve sustainable goals. However, the transition literature has paid little attention to the influence intermediaries can have in strengthening organisational capabilities. Especially in sectors that are slow to change, such as the
Horacio Gonzalez +2 more
wiley +1 more source
Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy
Business Strategy and the Environment, EarlyView.ABSTRACT The paper examines whether the environmental, social and governance (ESG) performance of target firms influences both accounting‐based and market‐based corporate financial performance (CFP) within the merger and acquisition (M&A) context and whether this relationship is mediated by the acquirer's corporate social responsibility (CSR) strategy.
Francesco Gangi +4 more
wiley +1 more source
The Stock Market Valuation of Research and Development Expenditures [PDF]
We examine whether stock prices fully reflect the value of firms' intangible assets, focusing on research and development (R&D). Since intangible assets are not reported on financial statements under current U.S.
Josef Lakonishok +2 more
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EKSISTENSI INTELLECTUAL CAPITAL, TINJAUAN THE HUMAN CAPITAL THEORY DAN THE INTANGIBLE PERSPECTIVE [PDF]
, 2014 This study is aimed to analyze the existence of Intellectual Capital (IC) reviewed from the Human Capital Theory and the Intangible Perspective. This is a interpretive accounting research.
Hermawan, Sigit
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The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
wiley +1 more source
Intangibles mismeasurements, synergy, and accounting numbers : a note. [PDF]
For the last two decades, authors (e.g. Ohlson, 1995; Lev, 2000, 2001) have regularly pointed out the enforcement of limitations by traditional accounting frameworks on financial reporting informativeness.
Bry, Xavier +2 more
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