Results 121 to 130 of about 643,469 (344)
MODELING OF THE IMPACT OF INTANGIBLE ASSETS ON THE EFFICIENCY OF COMMERCIAL ACTIVITY
, 2019 E.R. TSITSKIEV
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Human Resource Management, EarlyView.ABSTRACT Employees' bridging social capital (EBSC), conceptualized as the collective bridging social capital that employees bring into the organization, has been recognized as a potential resource for fostering organizational resilience (i.e., the ability to survive and thrive when confronted with unexpected disruptions and challenges), especially for ...
Tinkuma Ejovi Edafioghor +2 more
wiley +1 more source
Researches on the Innovation of Model Intangible Asset Management [PDF]
, 2016 Pengwu Wang
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Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?
International Journal of Finance &Economics, EarlyView.ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis +2 more
wiley +1 more source
Tobin's q and intangible assets [PDF]
, 2006 In a recent paper Laitner & Stolyarov (2003) assert that measured Tobin’s q has usually been well above 1, and use this to back up their conclusion that there are significant quantities of unrecorded intangible assets.\ud This key feature of q turns out however to be entirely due to errors and\ud omissions in the authors’ calculations.
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Sustainability Performance and Corporate Risk: Evidence From the Tourism Industry
International Journal of Finance &Economics, EarlyView.ABSTRACT We investigate the impact of sustainability performance (Refinitiv Environmental, Social, and Governance [ESG] scores) on corporate risk (CR). We apply stakeholder theory and the resource‐based view to an international sample of 247 tourism firms from 2002 to 2018.
Omneya Abdelsalam +4 more
wiley +1 more source
Material ESG Performance and Bid Premium in Merger and Acquisition Deals
International Journal of Finance &Economics, EarlyView.ABSTRACT This study examines the firm‐level and country‐level environmental, social, and governance (ESG) performance on bid premiums in cross‐border mergers and acquisitions (M&A) transactions. We document considerable variations in bid premiums. Higher carbon emissions are associated with higher bid premiums, suggesting that acquirers may perceive ...
Ndubuisi Ezenwa +2 more
wiley +1 more source
Lex Librum, 2018 ini mengkaji metode valuasiaktiva tak berwujud (intangible asset), khususnya data base perusahaan agar laporan keuangan perusahaan dapat merepresentasikan nilai perusahaan dengan benar.
Chandra Yusuf, Derta Rahmanto
doaj
The Impact of Geopolitical Risk on Trade Credit
International Journal of Finance &Economics, EarlyView.ABSTRACT In light of escalating global geopolitical tensions, understanding how firms respond to external shocks has become a critical issue for policymakers, corporate managers, and investors. This study investigates the impact of geopolitical risk (GPR) on firms' reliance on trade credit (TC)—an essential form of short‐term financing, particularly ...
Wafa'a B. Al‐Yafei, Hamdi Bennasr
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Measuring intangible assets—A review of the state of the art
, 2021 Kristof Van Criekingen +2 more
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