Results 51 to 60 of about 19,628 (305)
Approaches to improving accounting for intangible assets to needs of value-based management
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2017 The research examines the problem of discrepancy of the current enterprise’s accounting system to the needs of entities’ value-oriented management in terms of information about intangible assets. It was established that the level of quality of accounting
Gorokhovets Ju.А.
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular
Business Strategy and the Environment, EarlyView.ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley +1 more source
Статистика України, 2018 The article defines the basic accounting items that determine the impact on the complex of methodological principles of accounting and reporting generalization of information about intangible assets.
I. M. Dmitrenko +2 more
doaj +1 more source
Accounting treatment of brand as an intangible asset of enterprises [PDF]
Ekonomski Pogledi, 2019 The modern economy is qualified as an economy dominated by knowledge, creativity, high technology, or intangible assets. Intangible assets are a key determinant in the creation of value and cash flows of an enterprise.
Stevanović Tatjana, Rastić Amer
doaj +1 more source
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
Exploring the intellectual capital and financial capital interface: an artefact-based criteria approach to the recognition of ‘organisational’ assets [PDF]
, 2009 This article was submitted to and presented at the 32nd European Accounting Association Annual Conference.Design: Normative, conceptually based. Purpose: The paper presents asset recognition criteria based on the idea that an asset should be functional,
El-Tawy, N +3 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
THE INTANGIBLE ASSETS INVESTMENTS. CHARACTERISTICS AND THE ACCOUNTING TREATMENT [PDF]
In the knowledge-based economy the fundamental determinants of the enterprise value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success.
Prediscan Mariana, Sacui Violeta
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