Results 111 to 120 of about 19,628 (305)
The Intangible Assets Accounting and Fair Value Income
, 2004 There are three valuation methods of intangible assets. They are cost approach, market approach and income approach. Their common valuation concept is the fair value and its general concept is the present value. The difference between the corporate value
上野, 清貴
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, 2020 A continuacion se va a presentar un ensayo con descripcion sobre la norma actualizada de activos intangibles, esto debido a la implementacion de las Normas Internacionales de Informacion Financiera, se hace enfasis en el caso de Colombia.Next, an essay ...
Nieto Suarez, Diana Marcela
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Business Strategy and the Environment, EarlyView.ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
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 role of intangible assets in value creation: case of Russian companies
The paper is devoted to the question of the role of intangible assets in value creation of companies in the economy of the XXI century. The main research objective is to define the impact of fundamental value of both tangible and intangible assets on the
Garanina, Tatiana
core
, 2001 A sample of 76 firms that operate in the Internet is studied in order to explore forms of identifying and measuring intangible assets in this area of business.
Serrano Cinca, C. +2 more
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Intangible assets - a capital issue
, 2022 Magazine article in Accounting and Business magazine on intangible ...
Deller, Adam
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Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Economic Slowdown in Japan and the Role of Intangible Assets on the Revitalization of the Japanese Economy [PDF]
The Japanese economy has stagnated since the economic bubble collapsed in 1990. The paper points out two reasons for the long-term stagnation of the Japanese economy: the slow growth in capital accumulation including ICT assets and the decline of ...
Tsutomu Miyagawa
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