Results 141 to 150 of about 111,511 (303)

The accounting treatment of intangibles: an exploratory study in Information Technology

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2013
In the new economy, intangible assets have become the main creators of value to many firms. However, the valuation of these assets in the accounting framework raises several issues with respect to identification, measurement and control.
Norma Pontet Ubal, César Omar López Ávila, Lourdes Yvonne Volpi Suárez   +2 more
doaj  

Supply Chain Network, ESG Scores and Financial Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis, Renatas Kizys, Panagiotis Tzouvanas   +2 more
wiley   +1 more source

Computer programs as accounting object

Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015
Existing approaches to the regulation of accounting software as one of the types of intangible assets have been considered. The features and current state of the legal protection of computer programs have been analyzed.
I.V. Perviy
doaj  

FINANCIAL ACCOUNTING AND VALUATION OF INTANGIBLE ASSETS

Quipukamayoc, 2015
Esta investigación fue auspiciada por el Vicerrectorado de Investigación de la UNMSM, en el año 2014; es una revisión exploratoria documental que concluye en que no hay evidencias claras por parte de la Junta de Estándares Internacionales de Contabilidad o International Accounting Standards Board (IASB), para reconocer como intangibles a las ...
openaire   +1 more source

Intangible Investment and the Swedish Manufacturing and Service Sector Paradox [PDF]

Since the mid 1990s labor productivity growth in Sweden has been high compared to Japan, the US and the western EU-countries. While productivity growth has been rapid in manufacturing, it has been much slower in the service sector.
Edquist, Harald
core  

CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain, R. M. Ammar Zahid, Yang Qian, Noha Alessa   +3 more
wiley   +1 more source

Accounting of intangible assets : case of goodwill

, 2022
L'objet de cette thèse est d'évaluer l'impact des complexités introduites par le traitement comptable du goodwill. Plus spécifiquement, nous nous concentrons sur les tests de dépréciation qui sont associés à une discrétion importante. De nombreuses questions peuvent à cet égard être posées.
openaire   +1 more source

The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management [PDF]

In the knowledge-based economy, the fundamental determinants of the company’s value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success.
Diana Claudia SALA, Violeta SACUI
core  

ESG Governance and Employee Trust in the CEO: Strategic Complementarity in Firm Value

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether ESG governance and employee trust in the CEO jointly shape firm value. Using a panel of Korean listed firms from 2019 to 2021, we combine ESG governance evaluations, employee‐review‐based trust indicators, and both market‐based and accounting‐based outcomes.
Jaehyun Park
wiley   +1 more source

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley   +1 more source