Results 71 to 80 of about 143,042 (303)
Researches in a sistemic approach of intangible assets accounting [PDF]
Entities frequently spend resources or attire debts to purchase, develop, maintain or extend intangible resources like scientific or technical knowledge, design and implementation of new processes and systems, licenses, intellectual property, knowledge ...
Popesc, Eleodor
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ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
Ethical branding and corporate reputation [PDF]
, 2005 This paper explores the concept of ethical branding and its link to corporate reputation. Brands have traditionally been studied only as an economic construct. Brands, as a social construct, have not yet been fully understood due to the lack of research.
Fan, Y
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Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Determinants of Intellectual Capital: A Study of SME's Batik in Central Java
E3S 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
Економіка, 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
How does big data affect GDP? Theory and evidence for the UK [PDF]
, 2015 We present an economic approach to measuring the impact of Big Data on GDP and GDP growth. We define data, information, ideas and knowledge. We present a conceptual framework to understand and measure the production of “Big Data”, which we classify as ...
Goodridge, PR, Haskel, J
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos +2 more
wiley +1 more source
Exploring the Motivation of Employees in a Firm: A Case-Study
Business 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