Results 131 to 140 of about 111,511 (303)
Does Stakeholder Pressure Promote Green Innovations and Performance of Agribusiness Companies?
Business Strategy and the Environment, EarlyView.ABSTRACT The sustainability of agribusiness companies is guided by multiple, sometimes paradoxical, interests. Green innovation is strategic for sustainable development; however, literature shows inconsistencies regarding its impact on environmental and economic‐financial performance.
Vanderlei dos Santos +4 more
wiley +1 more source
FORMATION OF ACCOUNTING POLICY FOR INTANGIBLE ASSETS
This article discusses the concept of accounting policy, scientific, theoretical and practical views expressed byeconomists and industry workers. The need to improve the accounting of intangible assets in budgetary organizationsby correctly formulating accounting policies in accordance with national and international standards using a comparisonmethod ...
Farxod T. Abduvaxidov +1 more
openaire +2 more sources
Measurement of Goodwill as an Intangible Asset in Accounting
Jurnal Bisnis MahasiswaThis study aims to analyze the method of measuring goodwill as an intangible asset in accounting. Goodwill is an important element in the total value of a company resulting from an acquisition or business combination and is recognized as an intangible asset.
Gloria Oktavania Panjaitan +4 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Decarbonization of the economy is a central challenge in the fight against climate change. Although most governments show clear commitment to limiting global warming, the drivers of corporate decarbonization remain underexplored. Using a dataset of 1052 firms from OECD, this article analyses how intangible assets and environmental innovation ...
Yanik Nimtz, Mercedes Teruel
wiley +1 more source
Hacia la construcción de modelos de Capital Intelectual en industrias tradicionales: el caso de las almazaras jiennenses [PDF]
The complexity and turbulence of the current business environment determines that the way of acquiring sustainable competitive advantages is ever more strongly associated with possession of intangible elements, and not focused as before on tangible ...
Francisca Castilla Polo +1 more
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Strategic Shift: The Power of Green Strategy on Sustainability Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Employing FTSE Russell's unique Green Revenues data on S&P 1500 firms from 2016 to 2024, this study examines the long‐term effects of a corporate strategic shift toward green strategy, proxied by green revenue reporting, on corporate sustainability performance.
Post Raj Pokharel
wiley +1 more source
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source
Accounting for Internally Generated Intangible Assets [PDF]
International Journal of Accounting and Taxation, 2016 Steven W. Smalt, J. Marshall McComb
openaire +1 more source
Value-relevance of expensed and capitalized intangibles - a French survey [PDF]
Significant difference exists between the market value and book value of firms. It could be attributed to the fact that intangible assets are not reflected in the financial statements.
Cazavan-Jeny, Anne
core +1 more source
From Text to Value: Measuring and Pricing Firm Climate Risk Exposure
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti +2 more
wiley +1 more source