Results 91 to 100 of about 147,548 (349)
INTANGIBLE ASSET, PROFITABILITAS, DAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN
Jurnal Riset Akuntansi Kontemporer, 2017 Sri-Kehati Index has been increased since 2009, though return on equity has decreased. Stock price will be affected by the ROE so that the value of the firm also decreases.
Annisa Marwa +2 more
doaj +1 more source
Turning Green Into Gold: The Impact of Green Intellectual Capital on Performance in European Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of green intellectual capital (GIC)—green human, structural and relational capital—on business performance in European firms. Using Eurobarometer 498 data and Partial Least Squares Structural Equation Modelling (PLS‐SEM), results show that GIC explains 15.4% of the variance in business performance, with green ...
María del Carmen Peces Prieto +2 more
wiley +1 more source
Intangible Capital, Corporate Valuation and Asset Pricing [PDF]
Recent studies have found unmeasured intangible capital to be large and important. In this paper we observe that by nature intangible capital is also very different from physical capital.
Jean-Pierre DANTHINE, Xiangrong JIN
core
Relevansi Nilai Aset Takberwujud Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia [PDF]
, 2015 This study aims to analyze the value relevance of intangible assets and value relevance from each intangible assets component (goodwill, license, and trade mark) in manufacture companies which listed on the Indonesian Stock Exchange.
Bimasakti, D. R. (Dumanika) +1 more
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Managing relational capital for the sustainability of the energy sector in the social media [PDF]
, 2018 Various management models have been proposed for intangible business assets in this new digital era. However, these models do not consider the relationships between intangible assets in business management, or their effect.
Cabrera, Francisco +2 more
core +2 more sources
Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
RisksSeveral prior studies indicate that financial analysts exhibit systematic underreaction to information; others illustrate systematic overreaction. We assume that cognitive biases influence analysts’ behavior and that these misreactions are not systematic,
Taoufik Elkemali
doaj +1 more source
Revista Criterio Libre, 2019 The aim of this article of reflection is to unveil and analyze some conceptual particularities of intangible assets, using the qualitative research methodologies of content analysis, discourse and critical discourse analysis.
JUAN PABLO HINCAPIÉ
doaj +1 more source