Results 61 to 70 of about 643,469 (344)

Determinants of Intellectual Capital: A Study of SME's Batik in Central Java

open access: yesE3S Web of Conferences, 2018
The objective of this study is to explore the intellectual capital establishing factors especially for SME's. Intellectual capital constitutes intangible asset that will add the value of the company to achieve competitive excellence.
Wahyu Hidayat   +2 more
doaj   +1 more source

Social intangible assets measurement as an influencing factor of social capital formation

open access: yesЕкономіка, управління та адміністрування, 2020
The growing role of intangible assets in the conditions of economic transformation is substantiated. The problems of accounting for intangible assets that need to be addressed are highlighted. The value of a company is determined by both its tangible and
D.M. Zakharov
doaj   +1 more source

Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat   +4 more
wiley   +1 more source

Exploring the Motivation of Employees in a Firm: A Case-Study

open access: yesBusiness Systems Research, 2018
Background: General concept of motivation, which include the motivational techniques and human resources management as a prerequisite for the most important intangible asset is related to the company performance.
Klopotan Igor   +2 more
doaj   +1 more source

From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao   +4 more
wiley   +1 more source

An Intangible-Asset Approach to Strategic Business-IT Alignment

open access: yesSystems, 2019
The correct use of information technology (IT) in business is a longstanding critical issue due to the competitive advantages and performance that IT generates when it is managed strategically and correctly aligned with a business’ strategies and ...
Miguel Tejada-Malaspina, Alberto Un Jan
doaj   +1 more source

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed   +2 more
wiley   +1 more source

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