Results 41 to 50 of about 643,469 (344)
IDENTIFICATION AND MEASUREMENT OF INTANGIBLE ASSET VALUE: ESTIMATING AND ACCOUNTING APPROACHES
Финансы: теория и практика, 2017 The paper presents a comprehensive view of the problem of identifying and measuring the value of intangible assets (IA) and intellectual property (IP) objects.
T. P. Karpova, V. V. Karpova
doaj +1 more source
Intangible assets and export growth of Croatian exporters: Evidence from panel VAR and VECM
Management : Journal of Contemporary Management Issues, 2023 This study tests the existence and direction of the relationship between investment in intangible assets and export and internationalization growth using the VAR, IRF, and VECM approaches.
Maja Bašić
doaj +1 more source
Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli +2 more
wiley +1 more source
Circular Economy: A Pathway to Integrated Value Creation for Business and Society
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of digital dynamic capabilities (DDCs) in enhancing ESG performance, integrating insights from social exchange theory (SET). By conceptualizing organizational trust and organizational identification as key antecedents of DDCs, we propose that firms fostering trust‐based and identification‐driven environments are ...
Shufeng Xiao +4 more
wiley +1 more source
EconomiesStrategic asset seeking foreign direct investment has undergone tremendous growth over the past decade. This paper first attempts to evaluate the location choice of such investments in Europe.
John Anderson +2 more
doaj +1 more source
Intangible Assets and Labor Productivity Growth [PDF]
Economies, 2016 We examine the contribution to labor productivity growth in the manufacturing sector of investment in different intangible asset categories—computerized information, innovative property, and economic competencies—for a set of 18 European countries between 1995 and 2017, as well as whether this contribution varies between different groups of countries ...
Carolina Hintzmann +2 more
openaire +7 more sources
Circular Economy Platforms: A Systematic Review
Business Strategy and the Environment, EarlyView.ABSTRACT Digital platforms enable circular business models that can provide both economic and environmental benefits. However, the literature on platforms in the context of the circular economy has remained descriptive and fragmented across fields, posing challenges for synthesizing accumulated knowledge.
Outi Blackburn +3 more
wiley +1 more source
, 2009 The integration of the world economy has underlined the need for firms to exploit their intangible assets on a global scale. Firms' intangible assets include their stock of knowledge, which is related to ideas, research and development (R&D), patent and blueprints, scientific and technical workers, and management techniques.
openaire +4 more sources
Digital Twins and the Stendhal Syndrome
ComputersThe “Stendhal Syndrome” mentioned in the title refers to the first (early 19th century) documented perception of the role of intangible aspects in characterising cultural heritage.
Franco Niccolucci, Achille Felicetti
doaj +1 more source