ABSTRACT Sustainability is widely framed as strategic, yet its relationship with financial brand value remains contested. We explain why prior research reports divergent results by distinguishing between activity‐based ESG metrics and customer perception‐based sustainability metrics and by theorising how each activates different value‐creation ...
Gabriela Salinas, Carmen Abril
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Operationalizing the RETAIN Framework: Calculating the cost of nurse turnover in practice. [PDF]
Razmpour O +5 more
europepmc +1 more source
Larotrectinib in Patients With Tumors With <i>NTRK</i> Fusions: Results From the NCI-MATCH ECOG-ACRIN Trial (EAY131) Subprotocol EAY131-Z1E. [PDF]
Akhave N +17 more
europepmc +1 more source
Human Epidermal Growth Factor Receptor 2 Quantification Using Computational Pathology to Identify Novel Biomarkers for Trastuzumab Deruxtecan-Treated Human Epidermal Growth Factor Receptor 2-Positive Gastric Cancer. [PDF]
Kapil A +20 more
europepmc +1 more source
Economic performance of introduced cassava processing technologies in coastal regions, Tanzania. [PDF]
Theodory M.
europepmc +1 more source
The economic burden of amyotrophic lateral sclerosis for patients and families: a survey on out-of-pocket expenses and income loss in France. [PDF]
Desnuelle C +7 more
europepmc +1 more source
Direct and Indirect Costs per Visit for Elderly Patients and Their Caretakers Receiving Complete Dentures in Health Region 9, Thailand. [PDF]
Phimha S +5 more
europepmc +1 more source
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Expensing Versus Capitalization
Contemporary Accounting Research, 2017AbstractWe develop a theoretical framework to study the effects of expensing versus capitalization of investment expenditures on capital market asset prices, corporate investment, and investment efficiency. We use a two‐period model in which the financial reports at the end of the first period influence the price of the firm.
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