Results 91 to 100 of about 881,246 (340)
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
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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 +2 more
wiley +1 more source
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
Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms [PDF]
Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting–relevant ...
Dischinger, Matthias, Riedel, Nadine
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Australian Journal of Business and Management Research, 2012 The purpose of this study is to investigate concerning intangible assets reporting, it is stable roots of organization’s success, and how they evaluate and report in the accounting. There are some of the problems in reporting of intangible assets causes for some of the investors, regulators, analysts and etc.
Maryam Ghamari +3 more
openaire +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
An artifact based approach to the accounting recognition of assets, particularly intangible assets [PDF]
, 2009 The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological focus is upon revisions to the definition of an asset.
El-Tawy, N, Tollington, T
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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
Accounting providing of statistical analysis of intangible assets renewal under marketing strategy
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2016 The article analyzes the content of the Regulations on accounting policies of the surveyed enterprises in terms of the operations concerning the amortization of intangible assets on the following criteria: assessment on admission, determination of useful
I.R. Polishchuk, N.P. Opanasyuk
doaj
Advertising, intangible assets, and unpriced entertainment [PDF]
This paper addresses two aspects of advertising: its role in supporting entertainment and news, and its role as an investment. The author argues that in both roles advertising’s contribution to output is being undermeasured in the national income ...
Leonard I. Nakamura
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