Results 61 to 70 of about 111,511 (303)

Accounting for the recognition of information as an asset [PDF]

, 2011
Tangible assets as property, plant and equipment continue to be important factors in the production of both goods and services. However, their relative importance has decreased through time as the importance of intangible, knowledge-based assets has ...
Abdel-Kader, M, El Tawy, NAH
core  

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos, Camila Lima Bazani, Pablo Zambra   +2 more
wiley   +1 more source

Internalization of Management Systems and Eco‐Product Innovation: The More the Better?

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental challenges demand urgent and strategic responses from firms. Eco‐product innovation (EPI) is a key approach to reducing environmental impact while preserving competitiveness. This research analyses the relationship between EPI and the internalization of management system (MS) certifications, focusing on ISO 9001, ISO 14001, and ...
Alfonso Hernandez‐Vivanco, Jonathan Calleja‐Blanco, Merce Bernardo   +2 more
wiley   +1 more source

Economics and accounting intangible assets

Vector European
This article will outline the essence of intangible assets owned by economic agents in economic and accounting aspects. The concept and classification of intangible assets are presented. The main accounts that represent these assets in accounting are presented.
Petru Catan, Angela Deliu
openaire   +1 more source

LONGITUDINAL STUDY OF THE DEGREE OF INTANGIBILITY OF THE LARGEST BANKS IN BRAZIL

Revista de Contabilidade e Organizações, 2013
In light of Institutional Theory, we observed the behavior of the degree of intangibility of the largest banks listed on the Brazilian stock exchange (BM&FBovespa) in the period 2007-2010 in order to assess the impact of the introduction of mandatory ...
Alessandra Carvalho de Vasconcelos, Rosângela Felix dos Santos, Márcia Martins Mendes De Luca, Jacqueline Veneroso Alves da Cunha   +3 more
doaj   +1 more source

Circular Economy Pathways for Airport Climate Change Mitigation

Business Strategy and the Environment, EarlyView.
ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli, Davide Calandra, Federico Lanzalonga, Paolo Biancone   +3 more
wiley   +1 more source

The strategic importance of identifying knowledge-based and intangible assets for generating value, competitiveness and innovation in sub-Saharan Africa

South African Journal of Libraries and Information Science, 2011
This article discusses the strategic importance of identifying intangible assets for creating value and enhancing competitiveness and innovation in science and technology in a knowledge economy with particular reference to the sub- Saharan Africa region.
Nicoline Ondari-Okemwa
doaj   +1 more source

The quadratic relationship between intangible assets and growth in Portuguese SMEs [PDF]

This article shows new empirical evidence concerning the growth determinants of SMEs. Specifically, we identify the existence of a quadratic relationship between the level of intangible assets of Portuguese SMEs and their growth.
Alcina Almeida, Paulo Maçãs Nunes
core  

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON ACCOUNTING PRACTICES HARMONIZATION WITHIN EUROPEAN UNION -PARTICULAR CASE OF INTANGIBLE ASSETS- [PDF]

This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which different companies from Europe use samemethods when reporting their intangible assets.
Adriana Tiron Tudor, Ioana-Maria Dragu
core