Results 31 to 40 of about 211,112 (353)

Corporate Taxes and the Location of Intangible Assets Within Multinational Firms [PDF]

open access: yes, 2008
Intangible assets, like patents and trademarks, are increasingly seen as the key to competitive success and as the drivers of corporate profit. Moreover, they constitute a major source of profit shifting opportunities in multinational enterprises (MNEs ...
Dischinger, Matthias, Riedel, Nadine
core   +5 more sources

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

Customer relationships in the consolidated financial statements: recognition and value relevance

open access: yesChina Journal of Accounting Studies, 2022
Customer relationships are important strategic resources. With a sample of A-share listed firms from 2007 to 2020 in China, this paper examines the recognition and value relevance of customer-related intangible assets.
Mingming Huang   +2 more
doaj   +1 more source

Controlling Model of Intangible Assets on Secondary Irrigation System Management [PDF]

open access: yes, 2016
Abst ract The research aims to develop a controlling intangible assets model on secondary irrigation system management. The method used in this research consists of three stages: model development, collecting the data, and testing of models.
Djudiyah, Djudiyah, Waskitho, Nugrogo
core   +1 more source

Access to Finance and Innovation in the Canadian Food Processing

open access: yesAgribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

INTANGIBLE ASSETS REPORTING

open access: yesAustralian Journal of Business and Management Research, 2012
The purpose of this study is to investigate concerning intangible assets reporting, it is stable roots of organization’s success, and how they evaluate and report in the accounting. There are some of the problems in reporting of intangible assets causes for some of the investors, regulators, analysts and etc.
Maryam Ghamari   +3 more
openaire   +1 more source

Maximizing Intellectual Property and Intangible Assets: Case Studies in Intangible Asset Finance [PDF]

open access: yes, 2009
As innovative companies struggle to raise funds, intellectual property and intangible assets are providing alternative ways of financing innovation. But greater awareness of them as an asset class is needed.
Ian Ellis
core  

The Cost of Managing Intangibles in Global Markets [PDF]

open access: yes, 2010
Intangibles are often become the most critical resources for businesses in global competitive markets. Thus, intangible assets and goods must be managed adopting specific strategies that determine costs with different patterns over time: expenses (with a
Margherita Corniani
core   +2 more sources

Import Wheat Tenders and the Effects of the Russian Invasion

open access: yesAgribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson   +2 more
wiley   +1 more source

Mapping the Innovation DNA of Agribusiness Firms: A Multi‐Method Analysis of Strategic Capabilities and Performance

open access: yesAgribusiness, EarlyView.
ABSTRACT Innovation is essential for competitiveness in agribusiness facing dynamic environments. This study examines how market orientation, marketing, relational, and social capabilities influence innovation performance. Using data from 751 Spanish firms and a multi‐method approach that integrates Structural Equation Modeling (PLS‐SEM), Necessary ...
Beatriz Corchuelo Martínez‐Azúa   +1 more
wiley   +1 more source

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