Results 91 to 100 of about 211,112 (353)

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Analysis of intangible assets in retail trade [PDF]

Strategic Management, 2017
There is a growing importance of econometric analysis of the impact of intangible assets on the performance of companies, which seems apprehensive concerning the innovations, new technologies, brand, knowledge and other components of intangible assets ...
Lukić Radojko, Vojteski-Kljenak Dragana
doaj  

The role of intangible assets and liabilities in firm performance [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2020
Economics-related theories propound that intangible assets drive corporate financial performance. The resource-based theory, for example, posits that firms in a similar line of business have different performances (Marzo, 2014), Because intangibles are ...
Elham Hamidi, Maedeh Mahmoodie Deh Alinaghi   +1 more
doaj  

Does intangible assets affect the financial performance and policy of commercial banks' in the emerging market? [PDF]

PLoS One, 2022
Abebe Zelalem B, Ali Abebe A.
europepmc   +1 more source

The Effect of Profitability, Tunneling Incentive, Debt Covenant, and Intangible Assets on Transfer Pricing Decisions with Tax Minimization as Moderating Variables: A Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in (2019 – 2

, 2023
Dewi Kristina, Muhyarsyah
openalex   +2 more sources

On the Treatment of Intangible Assets in National Accounting [PDF]

The purpose of this paper is to give some suggestions on the treatment of intangible assets in national accounting. Knowledge ("World 3" in Karl Popper's term) is a sort of environment for human beings.
Sakuma, Itsuo
core  

Green Talk, Costly Walk: The Financial Cost of Greenwashing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

Intangible and Tangible Investments and Future Earnings Volatility

Economies
This study delves into the impact of intangible and tangible investments on future earnings volatility within the European financial market context. Drawing from International Accounting Standards (IAS) 16 and 38, we examine the intricate relationship ...
Taoufik Elkemali
doaj   +1 more source

Comparison analysis of enterprise intangible assets structure in Ukraine and over the world [PDF]

Marketing i Menedžment Innovacij, 2016
One of the problems of Ukrainian enterprises at the present stage of economic development is the optimization the volume and structure of their assets through a tendency of their value underestimation.
D.A. Gorovyi
doaj  

FINANCIAL PERFORMANCE, INTANGIBLE ASSETS AND VALUE CREATION IN BRAZILIAN AND CHILEAN INFORMATION TECHNOLOGY COMPANIES.

Revista Galega de Economía, 2015
Intangible assets disclosure, even with recent obligation, has brought benefits to companies value and financial performance assistance. This study aims at analyzing the relationship between financial performance, intangible assets disclosure and ...
TÀNIA CRISTINA CHIARELLO, CAROLINE SULZBACH PLETSCH, ALINI DA SILVA, TARCISIO PEDRO DA SILVA   +3 more
doaj   +1 more source