Results 91 to 100 of about 629,376 (246)
How Much Does the UK Invest in Intangible Assets? [PDF]
We attempt to replicate for the UK the Corrado, Hulten and Sichel (2005, 2006) work on spending on intangible assets in the US. Their work suggests private sector expenditure (investment) on intangibles is about 13% (11%) of US GDP 1998-2000, with ...
Mauro Giorgio Marrano, Jonathan Haskel
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Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
The Political Importance of Intangible Assets
, 2004 Analysis of the growing importance of intangible assets from both an empirical and a theoretical points of ...
BIANCHI, Patrizio, LABORY, Sandrine
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FINANCIAL MARKET’S ROLE IN DETERMINING THE VALUE OF INTERNATIONAL BUSINESS INTANGIBLE ASSETS
Baltic Journal of Economic StudiesAs humanity moves into the era of digital technologies and the knowledge economy, the importance of intangible assets in the global economy and international business has been increasingly recognised.
Diana Mykhaylyna +2 more
doaj +1 more source
THE EFFECT OF INTANGIBLE ASSETS ON CORPORATE FINANCIAL PERFORMANCE: THE EVIDENCE FROM SERBIA [PDF]
Economic HorizonsThe paper examines how intangible assets, measured as the Value Added Intellectual Coefficient (VAIC), impact the margin and return ratios of the most profitable companies in Serbia.
Vladimir Dženopoljac +2 more
doaj +1 more source
ESG did not immunize stocks during the COVID-19 crisis, but investments in intangible assets did. [PDF]
J Bus Finance Account, 2021 Demers E, Hendrikse J, Joos P, Lev B.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley +1 more source
Tax Neutrality and Intangible Capital [PDF]
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
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Connecting Thoughts and Actions: A Managerial Process Model on Circular Business Model Innovation
Business Strategy and the Environment, EarlyView.ABSTRACT Addressing environmental grand challenges such as resource scarcity requires circular business model innovation (CBMI) that enables firms to efficiently close and slow resource cycles through novel activity systems. Drawing on a grounded theory approach based on 59 in‐depth interviews with top managers from Swiss SMEs, we developed a process ...
Fabian Takacs, Karolin Frankenberger
wiley +1 more source
Intangible assets and national income accounting: measuring a scientific revolution [PDF]
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
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