Results 91 to 100 of about 19,628 (305)

Takeover Vulnerability and the Discipline of ESG Overinvestment

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi   +2 more
wiley   +1 more source

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

open access: yesMarketing 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.

open access: yesRevista 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   +3 more
doaj   +1 more source

Editorial: Management of Intangible Assets Among Non-profit Organizations: Challenges and Peculiarities. [PDF]

open access: yesFront Psychol, 2021
Benevene P   +5 more
europepmc   +1 more source

Tax Neutrality and Intangible Capital [PDF]

open access: yes
Many studies measure capital stocks and effective tax rates for different industries, but they consider only tangible assets such as equipment, structures, inventories, and land.
Don Fullerton, Andrew B. Lyon
core  

Intangible assets and company succession : Are there any differences between buy-in and buy-out initiatives?

open access: yes, 2010
A successful company succession depends on a multitude of different aspects. In the case of external succession, certainly, the available funds represent a critical factor. Nevertheless, it can be argued that the decision to acquire a company is based on
Durst, Susanne,
core   +1 more source

Corporate Decarbonization via Technology and Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran   +2 more
wiley   +1 more source

INTANGIBLE ASSETS AND NATIONAL INCOME ACCOUNTING [PDF]

open access: yesReview of Income and Wealth, 2008
In this paper I relate the measurement of intangibles to the project of measuring the sources of growth. I focus on three related and difficult areas of the measurement of national income: the measurement of new goods, the deflation of intangible investment, and the divergence between the social and private valuations of intangible assets. I argue that
openaire   +2 more sources

Analysis of Intangible Assets and Export Behavior Based on Resource Oriented Theory [PDF]

open access: yesمطالعات مدیریت راهبردی, 2011
Successful companies and organizations in the twenty-first century understood the importance of intangible assets as an important resource to achieve sustainable competitive advantages and stable presence in international markets.
Saeid Saeida Ardakani   +2 more
doaj  

Intangible assets and national income accounting: measuring a scientific revolution [PDF]

open access: yes
In this paper the author relates the measurement of intangibles to the project of measuring the sources of growth. He focuses on three related and difficult areas of the measurement of national income: the measurement of new goods, the deflation of ...
Leonard I. Nakamura
core  

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