Results 131 to 140 of about 847,514 (386)

Organizational Resilience to Exogenous Shocks: The Role of Environmental Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This research examines the influence of environmental performance on organizational resilience during an exogenous shock. Drawing on the natural resource–based view, a sample of 3920 firms from 11 sectors and 19 countries is analyzed. This study employs OLS regressions and Cox proportional hazard models to test the effect of environmental ...
Tim Schroll
wiley   +1 more source

Isu Penyatuan Akuntansi Atas Aset Tak Berwujud [PDF]

, 2013
Globalization, technological innovation, and intense competition made companies change from laborbased business to knowledge-based business. Investors use financial statements published by the company as a basis for their investment decisions ...
Panggabean, R. R. (Rosinta)
core   +2 more sources

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 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
core  

Guidelines for Scale Development and Validation

Journal of Consumer Behaviour, EarlyView.
ABSTRACT Scales, serving as measurement instruments composed of carefully designed items intended to capture latent constructs, play a critical role in advancing consumer theory and marketing practice. Yet, developing and validating scales poses a formidable challenge due to the diverse methods required to ensure rigor and robustness.
Weng Marc Lim, Puja Khatri, Atul Shiva, Vidushi Dabas   +3 more
wiley   +1 more source

Valorization of Intellectual Property According to IAS 38 at the Level of Companies in Romania [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics
The aim of the research is to obtain an overview of intangible assets and intangible capital. Internally, the valuation of intangible capital through specific valuation methods in the valuation literature and its importance in the development of ...
Mihaela-Cristina Ibinceanu Onica, Salome Apostol   +1 more
doaj   +1 more source

ANALISIS PENGARUH PENGADOPSIAN IFRS TERHADAP RELEVANSI NILAI DAN KEANDALAN NILAI ASET TAK BERWUJUD (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2014) [PDF]

, 2016
This study aims to examine the value relevance of intangible assets, including goodwill and other identifiable intangible assets, also the association with their value reliability.
NOVIANI, Pipit, SYAFRUDDIN, Muchamad
core  

ESG Performance Evolution in Retail: A Systematic Review and Meta‐Analysis

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) practices have transformed from peripheral corporate social responsibility initiatives into core strategic imperatives in retail. Despite growing interest, the literature remains fragmented across disciplines and geographic contexts, with no comprehensive sector‐specific analysis examining the ...
Jiyeon Kim, Wooyoung Yang
wiley   +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  

Board Composition, Sustainability Reporting, and the Moderating Role of a Contextual Issue: Evidence From an Emerging Country

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley   +1 more source