Results 121 to 130 of about 847,514 (386)
Revista Galega de Economía, 2015 Intangible assets disclosure, even with recent obligation, has brought benefits to companies value and financial performance assistance. This study aims at analyzing the relationship between financial performance, intangible assets disclosure and ...
TÀNIA CRISTINA CHIARELLO +3 more
doaj +1 more source
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
Jannatul Ferdaous, M. M. Rahman
semanticscholar +1 more source
Ouverture de ‘Intangible Assets & Global Competition’ [PDF]
Symphonya. Emerging Issues in Management, 2010 Since the early ‘80s, the global economy has radically changed companies, manufacturing system and products. Global managerial economics demands ramified, far-flung and strongly interconnected organisations (networks). These complex structures favour knowledge management skills, competitive alliances and outsourcing agreements (with co-makers and ...
openaire +5 more sources
Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms [PDF]
Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting–relevant ...
Dischinger, Matthias, Riedel, Nadine
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Comparison analysis of enterprise intangible assets structure in Ukraine and over the world [PDF]
Marketing i Menedžment Innovacij, 2016 One of the problems of Ukrainian enterprises at the present stage of economic development is the optimization the volume and structure of their assets through a tendency of their value underestimation.
D.A. Gorovyi
doaj
Editorial: Management of Intangible Assets Among Non-profit Organizations: Challenges and Peculiarities. [PDF]
Front Psychol, 2021 Benevene P +5 more
europepmc +1 more source
Drivers of intangible assets accumulation as a prerequisite for Industry 4.0
, 2023 Marek Pekarcik, Júlia Ďurčová
openalex +1 more source
Advertising, intangible assets, and unpriced entertainment [PDF]
This paper addresses two aspects of advertising: its role in supporting entertainment and news, and its role as an investment. The author argues that in both roles advertising’s contribution to output is being undermeasured in the national income ...
Leonard I. Nakamura
core
Modeling of intangible assets development and improvement processes in the enterprise management
Periodicals of Engineering and Natural Sciences (PEN), 2019 The economic fundamentals of intangible assets topicality, their development in the context of targeted operational and strategic planning of enterprises’ activities are described.
M. Voynarenko +3 more
semanticscholar +1 more source