Results 101 to 110 of about 847,514 (386)
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
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
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos +2 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
Intangible Assets – Insights From a Literature Review
Journal of Accounting and Management Information Systems, 2019 Research Question: How do researchers address the definition, measurement, recognition and potential of intangible assets to generate future economic benefits when a formal structure for reporting them is highly controversial? Motivation: The inexistence
M. Nichita
semanticscholar +1 more source
Internalization of Management Systems and Eco‐Product Innovation: The More the Better?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental challenges demand urgent and strategic responses from firms. Eco‐product innovation (EPI) is a key approach to reducing environmental impact while preserving competitiveness. This research analyses the relationship between EPI and the internalization of management system (MS) certifications, focusing on ISO 9001, ISO 14001, and ...
Alfonso Hernandez‐Vivanco +2 more
wiley +1 more source
IS THE FUTURE OF ACCOUNTING COMPATIBLE WITH THE ACCOUNTING OF THE FUTURE? [PDF]
CES Working Papers, 2011 Purpose – There is currently a tendency to reverse the relation between physical and intangible assets, in favor of the latter, which triggers the need to pay an ever higher attention to intangible assets.
Cristina-Ionela Fădur, Daniela Ciotină
doaj
Science‐based innovation via university spin‐offs: the influence of intangible assets
, 2023 Andrew Park +8 more
openalex +1 more source