Results 31 to 40 of about 19,628 (305)

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

China 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, Junsheng Zhang, Zheng Huo   +2 more
doaj   +1 more source

Import Wheat Tenders and the Effects of the Russian Invasion

Agribusiness, 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, Sumadhur Shakya, Isaac Dubovoy   +2 more
wiley   +1 more source

Intangible Assets and Labor Productivity Growth [PDF]

Economies, 2016
We examine the contribution to labor productivity growth in the manufacturing sector of investment in different intangible asset categories—computerized information, innovative property, and economic competencies—for a set of 18 European countries between 1995 and 2017, as well as whether this contribution varies between different groups of countries ...
Carolina Hintzmann, Josep Lladós-Masllorens, Raul Ramos   +2 more
openaire   +7 more sources

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

Agribusiness, 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, Alvaro Dias   +1 more
wiley   +1 more source

The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry

Agribusiness, EarlyView.
ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley   +1 more source

The impact of mandatory disclosures on the value-relevance of intangible assets in Poland [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The research examines whether mandatory disclosure provides investors with insight into the value-generating capabilities of intangible assets by investigating the impact of mandatory disclosure on the relationship between intangible assets and ...
Olga Grzybek
doaj   +1 more source

The role of venture‐financed startups in innovation for US agriculture

American Journal of Agricultural Economics, EarlyView.
Abstract To evaluate the role played by startup companies in the innovation ecosystem of US agriculture, we compile a unique dataset of 6024 new entrants founded 1987–2019 that details their financing lifecycles, annual economic performance, and patenting activities.
Gregory D. Graff, Charles A. W. de Grazia, Nicholas E. Rada   +2 more
wiley   +1 more source

Intangible assets linked to consumers: Acknowledgement and evaluation in the business combination detached from Goodwill [PDF]

Marketing (Beograd. 1991), 2012
The development of International Financial Reporting Standards causes new challenges for accounting as a profession. One of those challenges reefers to business combinations treatment in accounting and the related possibility of recognizing intangible ...
Spasić Dejan
doaj   +1 more source

LOCAL MARKETS OF INTANGIBLE ASSETS IN THE CONTEXT OF THE TRANSFORMATION OF THE REGIONAL ECONOMY

Вестник Северо-Кавказского федерального университета, 2022
The article is devoted to the most pressing issues of research into the role of intangible assets in the sustainable development of the regional economy.
O. Opyatova
doaj   +1 more source

Sitting in Many Camps—Innovative Approaches and Methods for First Nations‐Led Research Into Indigenous Peacebuilding

Australian Journal of Social Issues, EarlyView.
ABSTRACT In 2021, a desktop review was conducted of published references to First Nations peoples' approaches to conflict and its management in Australia (Project Stage One), culminating in a report published in 2024. This article focuses on Project Stage Two, a complex, innovative research undertaking building on the findings of Stage One, and being ...
Helen Bishop, Alysoun Boyle, Tania Sourdin, Bin Li   +3 more
wiley   +1 more source