Results 151 to 160 of about 111,511 (303)
Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices : an illustration of the difficulty of international harmonization [PDF]
It is often stressed that the process of IASC standard setting and its output are very much influenced by the Anglo-American accounting approach. This is considered to be one of the major reasons for the obvious reluctance of countries to adopt the ...
HALLER, Axel +2 more
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Проблемы учёта нематериальных активов [PDF]
У статті розглядаються проблеми обліку нематеріальних активів. Зокрема, законодавча неврегульованість визначення, класифікації, критеріїв визнання та підходів до оцінки нематеріальних активів.The article addresses the problem of accounting for intangible
Дзюбенко, Н. О. +1 more
core
Scope 3 Carbon Emissions Assessment for Manufacturing SMEs
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper addresses the challenges facing managers of Small‐ and Medium‐Size Enterprises (SMEs) when conducting environmental sustainability assessment at the value chain level, particularly Scope 3 Greenhouse Gases (GHG) emissions. The paper investigates issues related to data availability and data quality for Scope 3 assessment and ...
Kourosh Halat +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Corporate social responsibility (CSR) has increasingly been recognized as a strategic lever for enhancing organizational resilience. Although CSR literature is abundant, prior research has not fully explained how distinct CSR types, such as altruistic, promotional, and value‐creating, influence organizational resilience through sustainability ...
Badar Latif +3 more
wiley +1 more source
The impact of banking uncertainty on firm investment: A look into intangible assets. [PDF]
PLoS OneHuynh J, Phan TMH.
europepmc +1 more source
Contentious issues in accounting for intangible assets
, 2009 Intangible assets have always been a prevailing concept within the economic milieu and hence in the accounting domain, but it has not been a prominent aspect, or even regarded as an asset, since the emphasis in the economic environment was invariably cast on property, production facilities and equipment. Economic development and progress over the last +
openaire +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Innovative start‐ups play a crucial role in promoting innovation and economic growth, while also contributing to technological competitiveness. This study analyzes the factors influencing the economic performance of these start‐ups, focusing on governance aspects and corporate resources, with particular attention to team composition, company ...
Giovanni Baldissarro +2 more
wiley +1 more source
Stranded assets in European agriculture during food system transformations. [PDF]
Nat FoodKortleve AJ +5 more
europepmc +1 more source
Investitiile imateriale si performantele IMM-urilor [PDF]
Along time, the goal of intangible assets became very important for the activity and prosper¬ity of business. This matter is achieved as well as more and more the companies operate in a global economy which has as main base the digital revolution and ...
Iacob, Constanta, Pirvu, Cerasela
core +1 more source