Research on financing countermeasures of online game SMEs based on the identification of intangible assets information. [PDF]
PLoS OneTu G, Chen H, Zhu C.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability has prompted companies to engage with stakeholders in addressing environmental and social challenges. This paper investigates how companies and stakeholders co‐create value through a collaborative and iterative process that facilitates the formulation and implementation of sustainable strategies.
Meryem Altaf +3 more
wiley +1 more source
Enhanced LogTODIM-TOPSIS framework for interval-valued intuitionistic fuzzy MAGDM and applications to intangible assets operational management performance evaluation of commercial sporting events. [PDF]
HeliyonXu K, Choi K, Rao F.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Using a balanced panel of 93 Korean firms over 2014–2023, this study examines how the interaction between green innovation and asset replacement strategies is associated with changes in carbon intensity over time. Distinguishing between tangible and intangible asset pathways, we identify two contrasting temporal patterns. When green innovation
Bong‐Seop Kim, Suk Hyun
wiley +1 more source
Beyond Carbon: Corporate Environmental Performance Across Multiple Domains
Business Strategy and the Environment, EarlyView.ABSTRACT We examine corporate environmental performance (CEP) as a multidimensional system rather than isolated outcomes. Combining institutional and behavioral perspectives, we analyze four domains—CO2 emissions, waste, energy, and water—using S&P 500 firms that disclosed data on all four domains (2006–2024).
Rei Uchida, Murali Chari
wiley +1 more source
Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes [PDF]
This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards ...
Nistor, Cristina Silvia +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
Intangible assets and disclosure: an empirical analysis
reservedIl presente lavoro analizza le immobilizzazioni immateriali e la relativa disclosure attraverso un'analisi empirica. Inizialmente si fornisce un'introduzione agli standard IAS/IFRS e alla loro adozione in Italia.
ATTARDO PARRINELLO, DIEGO
core
What is a Company Really Worth? Intangible Capital and the "Market to Book Value" Puzzle [PDF]
"What is a company really worth?" is a question asked repeatedly during the recent financial crisis. Attention has been focused on short-term valuation issues, like the "mark-to-market" controversy.
Xiaohui Hao, Charles R. Hulten
core
Climate Change Exposure and Firms' Biodiversity Impact Reduction Strategy
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates how climate change exposure shapes long‐run biodiversity disclosure strategies, for instance, by informing efforts to reduce biodiversity impacts and by contributing to the existing environment and strategy literature in various ways. First, this paper adds insight into horizon issues related to climate change and shows
Post Raj Pokharel
wiley +1 more source