Results 101 to 110 of about 19,628 (305)
The Cost of Managing Intangibles in Global Markets [PDF]
Intangibles are often become the most critical resources for businesses in global competitive markets. Thus, intangible assets and goods must be managed adopting specific strategies that determine costs with different patterns over time: expenses (with a
Margherita Corniani
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Energy is a fundamental driver of economic growth, shaping productivity, industrialization, and long‐term economic resilience. In sub‐Saharan Africa (SSA), where energy access remains uneven and infrastructure is underdeveloped, understanding sector‐specific energy demand is essential for designing sustainable energy strategies.
Michael Appiah +3 more
wiley +1 more source
Intangible and Tangible Investments and Future Earnings Volatility
EconomiesThis 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
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
Management of Intangible Assets [PDF]
In a society marked by economic crisis, creating value and market competition becomes a heady company need. According to recent studies, in competitive companies, the highest share in the assets is hold by the value of intangible assets.
Ioan BIRCEA, Noemi Iuliana BIRCEA
core
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
Convergences and divergences in accounting for intangible assets in the context of globalization of exchanges and transnationalization of companies [PDF]
The current accounting treatment of intangible assets is far from being generally accepted and defined in the knowledge-based economy. The recognition and evaluation of internally generated trademarks is an unsolved aspect of accounting regulations in ...
Victoria FIRESCU
core
A Systemic Model for Understanding Business Interactions With Biodiversity and Ecosystems
Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity loss and ecosystem degradation represent critical threats to human well‐being and economic resilience, challenging businesses to understand and manage their interdependence with natural systems. This study develops a systemic framework—the BioModel—that elucidates the reciprocal relationship between businesses, biodiversity, and ...
Lino Cinquini +2 more
wiley +1 more source
INTANGIBLE ASSETS – AN OPEN ISSUE [PDF]
CES Working Papers, 2011 We live in an ever more competitive, globalized world, in continuous technological evolution. Optimal resource management implies detailed knowledge on the value of intangible assets. In the present article, we aim to analyze the issue of intangible assets from the perspective of the Spanish accounting system, in order to identify the similarities and ...
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Many firms set ambitious sustainability goals but these are frequently “displaced” by proxy goals that are easier to track and measure. However, the specific types of goal conflicts that follow from this displacement are poorly understood. We conducted a case study of circular innovation initiatives at a global MedTech company and identified ...
Wiebke Reim +2 more
wiley +1 more source