Results 161 to 170 of about 147,548 (349)
Valuing intangible assets in the digital economy: A conceptual advancement in financial analysis models [PDF]
, 2023 Theodore Narku Odonkor +2 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Both universities and companies create value and innovation to maintain their position and remain competitive. Different, but still similar, with two goals that are shared. With their collaboration, they can enhance their pursuit of sustainability and as well corporate social responsibility by creating and delivering value and thus ...
Jana Hojnik +4 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
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.
openaire +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Scope 3 Carbon Emissions Assessment for Manufacturing SMEs
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper addresses the challenges facing managers of Small‐ and Medium‐Size Enterprises (SMEs) when conducting environmental sustainability assessment at the value chain level, particularly Scope 3 Greenhouse Gases (GHG) emissions. The paper investigates issues related to data availability and data quality for Scope 3 assessment and ...
Kourosh Halat +3 more
wiley +1 more source
THE INTANGIBLE ASSETS INVESTMENTS. CHARACTERISTICS AND THE ACCOUNTING TREATMENT [PDF]
In the knowledge-based economy the fundamental determinants of the enterprise value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success.
Prediscan Mariana, Sacui Violeta
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Corporate social responsibility (CSR) has increasingly been recognized as a strategic lever for enhancing organizational resilience. Although CSR literature is abundant, prior research has not fully explained how distinct CSR types, such as altruistic, promotional, and value‐creating, influence organizational resilience through sustainability ...
Badar Latif +3 more
wiley +1 more source
Researches on the Innovation of Model Intangible Asset Management [PDF]
, 2016 Pengwu Wang
openalex +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Innovative start‐ups play a crucial role in promoting innovation and economic growth, while also contributing to technological competitiveness. This study analyzes the factors influencing the economic performance of these start‐ups, focusing on governance aspects and corporate resources, with particular attention to team composition, company ...
Giovanni Baldissarro +2 more
wiley +1 more source