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
Application and Analysis of Improved Fuzzy Comprehensive Evaluation Method in Goodwill Evaluation and Intangible Asset Management. [PDF]
Comput Intell Neurosci, 2022 Xu M.
europepmc +1 more source
Organizational Resilience to Exogenous Shocks: The Role of Environmental Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This research examines the influence of environmental performance on organizational resilience during an exogenous shock. Drawing on the natural resource–based view, a sample of 3920 firms from 11 sectors and 19 countries is analyzed. This study employs OLS regressions and Cox proportional hazard models to test the effect of environmental ...
Tim Schroll
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
An Intangible-Asset Approach to Strategic Business-IT Alignment
Systems, 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
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +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
core +1 more source
Approaches and methods of valuation of intangible assets - a comparison of the OECD Transfer Pricing Guidelines and International Valuation Standards [PDF]
, 2023 Pavel Svačina
openalex +1 more source
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source