Results 141 to 150 of about 881,246 (340)
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Accounting for the recognition of information as an asset [PDF]
, 2011 Tangible assets as property, plant and equipment continue to be important factors in the production of both goods and services. However, their relative importance has decreased through time as the importance of intangible, knowledge-based assets has ...
Abdel-Kader, M, El Tawy, NAH
core
Management Practices and Firm Performance in Japanese and Korean Firms [PDF]
The US economy had accelerated economic growth since the late 1990s. At first, many economists and policy makers believed that the rapid growth in the IT industry and IT investment contributed to the acceleration in US economic growth and many advanced ...
Hyoungjin Kim +5 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Tensions of Sustainability Logics: Performance of a Company Utilizing a Sustainable Business Model
Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, companies have used sustainable business models to gain a competitive advantage. However, there are tensions due to the inconsistency between social, environmental, and economic logic in sustainable business models, making it difficult for companies to change. To understand the existing tensions and interactions between logics,
Ann‐Kristin Thienemann
wiley +1 more source
Determinants of Foreign Direct Investment in the Food Manufacturing Industry [PDF]
This paper examines firm-specific characteristics in the food manufacturing industry that affect firms' decisions in accessing foreign markets via foreign direct investment (FDI). It also seeks to assess variations in the intensity level of multinational
Pederson, Glenn D., Wendt, Minh
core +1 more source
Intangible Investment in Japan: New Estimates and Contribution to Economic Growth [PDF]
The purpose of this paper is to measure intangible assets, to construct the capital stock of intangible assets, and to examine the contribution of intangible capital to economic growth in Japan. We follow the approach of Corrado, Hulten, and Sichel (2005,
Kentaro Mukai +4 more
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THE DELINEATIONS OF INTANGIBLE ASSETS
P2P E INOVAÇÃOKnowledge Management and Intellectual Capital are presented as the cornerstone in identifying and qualifying intangible assets. While the former focuses on the systematic management of knowledge, the latter emphasizes the valuation of intangible assets. Considering the fundamental role of measuring Intellectual Capital in both corporate development and
Vinícius Figueiredo de Faria +4 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Knowledge Capital, Intangible Assets, and Leverage: Evidence from U.S. Agricultural Biotechnology Firms [PDF]
Agricultural biotechnology firms are high technology companies. Firms in general, and high technology firms in particular, are a set of both assets in place and growth opportunities.
Moss, Leeann E., Sporleder, Thomas L.
core +1 more source