Results 101 to 110 of about 881,246 (340)
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Analysis of intangible assets in retail trade [PDF]
Strategic Management, 2017 There is a growing importance of econometric analysis of the impact of intangible assets on the performance of companies, which seems apprehensive concerning the innovations, new technologies, brand, knowledge and other components of intangible assets ...
Lukić Radojko, Vojteski-Kljenak Dragana
doaj
The effects of intangible assets on firm performance
, 2019 Using the resource-based view and knowledge-based view as theoretical backdrop, the purpose of this paper is to explore the relationship between intangible assets and firm performance.,The firms’ audited annual reports were collected during the period of
J. Ferdaous, M. M. Rahman
semanticscholar +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.
Andrew B. Lyon, Don Fullerton
core
The application of intangible asset accounting and discretionary policy choices in the UK football industry [PDF]
, 2002 This paper investigates the use of intangible asset accounting and the selection of accounting policies in the football industry, an environment where discretionary choices were available concerning accounting for transfer fees.
Rowbottom, Nicholas
core +1 more source
Turning Green Into Gold: The Impact of Green Intellectual Capital on Performance in European Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of green intellectual capital (GIC)—green human, structural and relational capital—on business performance in European firms. Using Eurobarometer 498 data and Partial Least Squares Structural Equation Modelling (PLS‐SEM), results show that GIC explains 15.4% of the variance in business performance, with green ...
María del Carmen Peces Prieto +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
The role of intangible assets and liabilities in firm performance [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2020 Economics-related theories propound that intangible assets drive corporate financial performance. The resource-based theory, for example, posits that firms in a similar line of business have different performances (Marzo, 2014), Because intangibles are ...
Elham Hamidi +1 more
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
"Assessing agglomeration economies in a spatial framework with endogenous regressors" [PDF]
This paper is concerned with the influence of agglomeration economies on economic outcomes across British regions. The concentration of economic activity in one place can foster economic performance due to the reduction in transportation costs, the ready
Ernest Miguélez +2 more
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