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Considerações gerais sobre ativos intangíveis
Revista Contemporânea de Contabilidade, 2004 The importance of the intangible assets has increased rapidly, especially in those organizations that have high value aggregated to their products or services. Thus in order to survive, those enterprises have to find ways to identify and measure them.
Darci Schnorrenberger
doaj
Group Agency and Egalitarian Corporate Structure: The Epistemic, Incentive, and Control Dimensions
Journal of Applied Philosophy, EarlyView.ABSTRACT What constitutes a good corporate agent? The article answers this question by critically applying List and Pettit's theory of group agency, which emphasizes three crucial dimensions of organizational design: epistemic quality, incentive compatibility, and control.
Chi Kwok, Chris Man‐Kong Li
wiley +1 more source
MODELING OF THE IMPACT OF INTANGIBLE ASSETS ON THE EFFICIENCY OF COMMERCIAL ACTIVITY
, 2019 E.R. TSITSKIEV
openalex +1 more source
Optimizing Executive Cash Bonuses: The Nonlinear Impact of Executive Cash Bonuses and Strategic Fit
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study examines how aligning executive cash bonuses with firm strategic orientation influences firm performance. While prior research mainly focuses on stock‐based incentives and linear effects, we address critical gaps by analyzing cash bonuses and exploring nonlinear relationships using polynomial regression and response surface analysis.
Yao‐Tien Lee +3 more
wiley +1 more source
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study examines the implications of the use of nonfinancial performance metrics in executive compensation (hereafter, NFPM‐linked pay) on corporate risk‐taking and firm performance in subsequent periods. Using hand‐collected data on the performance metric choices of S&P 500 firms and a comprehensive set of proxies for corporate risk‐taking,
Wan‐Ting (Alexandra) Wu
wiley +1 more source
Employee Satisfaction and Real Activities Earnings Management
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This paper examines the relation between employee satisfaction and real activities earnings management. Based on a holistic view of the balanced scorecard approach, employee satisfaction often plays a role in promoting desirable corporate outcomes.
Jaeseong Lim
wiley +1 more source
Strategic Change, EarlyView.ABSTRACT The indirect effect of dynamic capabilities on performance has recently emerged as a topic of significant interest and debate in management research. In turbulent environments such as the international hotel industry, where companies constantly innovate to improve their performance, it is important to consider the effect of these dynamic ...
Laura Rienda +2 more
wiley +1 more source
Industrial Property Protection in the Context of Enterprises’ Intangible Assets Security
, 2020 Renata Stasiak-Betlejewska
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Strategic Change, EarlyView.ABSTRACT This study examines how sociodemographic factors influence engagement with the Collaborative Economy within the European Union, analyzing data from Flash Eurobarometer 467. Employing hierarchical clustering and multiple regression analyses, we explore the perceived advantages of Collaborative Economy participation across diverse demographic ...
Cristina Pérez‐Pérez +3 more
wiley +1 more source