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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
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
The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management [PDF]
In the knowledge-based economy, the fundamental determinants of the company’s value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success.
Diana Claudia SALA, Violeta SACUI
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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
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: How the Interaction of Computers and Organizational Structure Affects Stock Market Valuations [PDF]
macroeconomics, Intangible Assets, Interaction, Computers, Organizational Structure, Stock Market ...
Erik Brynjolfsson +2 more
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Potentially dysfunctional impacts of harmonising accounting standards: the case of intangible assets [PDF]
, 2000 Intangible Assets as a category within accounting and reporting disclosures have become far more noticeable in recent years, including large amounts associated with brands, mastheads, franchises, and patents.
Higson, A. W., Mathews, M. R.
core
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
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
IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON ACCOUNTING PRACTICES HARMONIZATION WITHIN EUROPEAN UNION -PARTICULAR CASE OF INTANGIBLE ASSETS- [PDF]
This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which different companies from Europe use samemethods when reporting their intangible assets.
Adriana Tiron Tudor, Ioana-Maria Dragu
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