Results 111 to 120 of about 147,548 (349)
INTERNACIONALIZACIÓN EN LAS BODEGAS FAMILIARES: UNA APLICACIÓN EMPÍRICA EN EL SECTOR DE LA RIOJA [PDF]
Revista Nacional de Administración, 2010 This work analyses the reasons why family businesses in La Rioja (Spain) implement internationalization processes. Furthermore, it studies the factors linked to the intangible asset pool, which may be the companies’ source of competitive advantage in the
María Leonor González Menorca +2 more
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
An artifact based approach to the accounting recognition of assets, particularly intangible assets [PDF]
, 2009 The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological focus is upon revisions to the definition of an asset.
El-Tawy, N, Tollington, T
core
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
The impact of valuation rules for intangible assets in Japanese and German accounts of listed companies : [Version April 2003] [PDF]
, 2003 Intangible assets as goodwill, licenses, research and development or customer relations become in high technology and service orientated economies more and more important.
D'Arcy, Anne +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
Ulul Albab: Jurnal Studi dan Penelitian Hukum IslamThis research aims to analyze the position of virtual land buying, selling, and leasing practices using cryptocurrency in the metaverse from the perspective of Islamic economic law. This study uses a descriptive analysis method with a normative juridical
Muhamad Izazi Nurjaman +3 more
doaj +1 more source
When Are Capitalization Exceptions Justified? [PDF]
, 2004 It is a widely accepted general principle that a taxpayer should capitalize an expenditure that produces a benefit lasting beyond the current tax period.
Yale, Ethan
core +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source