Results 51 to 60 of about 629,376 (246)

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source

RESOURCES SUPPORTING INCORPOREAL ASSETS IN CONTINUOUSLY TRADED PHILIPPINE UNIVERSAL BANKS

Journal of Business Management and Accounting
The Strengthening Program for Rural Banks (SPRB) in the Philippines has allowed universal banks to purchase rural banks, and this policy highlights the possible advantages of expanding business combinations for intangible assets.
Jackson Juatco Tan, Virginia Ramirez Arceo   +1 more
doaj   +1 more source

Turning Green Into Gold: The Impact of Green Intellectual Capital on Performance in European Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of green intellectual capital (GIC)—green human, structural and relational capital—on business performance in European firms. Using Eurobarometer 498 data and Partial Least Squares Structural Equation Modelling (PLS‐SEM), results show that GIC explains 15.4% of the variance in business performance, with green ...
María del Carmen Peces Prieto, Rocío Carranza Vallejo, María J. Ruiz‐Fuensanta   +2 more
wiley   +1 more source

The role of intangible assets and liabilities in firm performance [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2020
Economics-related theories propound that intangible assets drive corporate financial performance. The resource-based theory, for example, posits that firms in a similar line of business have different performances (Marzo, 2014), Because intangibles are ...
Elham Hamidi, Maedeh Mahmoodie Deh Alinaghi   +1 more
doaj  

Corporate Decarbonization via Technology and Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran, Rudolf R. Sinkovics, Olli Kuivalainen   +2 more
wiley   +1 more source

An approach to the measurement of intangible assets in public sector using scaling techniques

, 2001
This paper discusses the identification and measurement of intangible assets in the public sector. A discussion of Intellectual Capital theory identifies and classifies a number of intangible assets of relevance to the Public Sector.
Bossi Queiroz, A., Serrano Cinca, C., Mar Molinero, C.   +2 more
core   +1 more source

Shaping Energy Transitions: Sectoral Demand, Climate Risk Exposure, and Renewable Pathways in Sub‐Saharan Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT Energy is a fundamental driver of economic growth, shaping productivity, industrialization, and long‐term economic resilience. In sub‐Saharan Africa (SSA), where energy access remains uneven and infrastructure is underdeveloped, understanding sector‐specific energy demand is essential for designing sustainable energy strategies.
Michael Appiah, Emmanuel Baffour Gyau, Genanew Bekele Worku, Simplice A. Asongu   +3 more
wiley   +1 more source

FINANCIAL PERFORMANCE, INTANGIBLE ASSETS AND VALUE CREATION IN BRAZILIAN AND CHILEAN INFORMATION TECHNOLOGY COMPANIES.

Revista Galega de Economía, 2015
Intangible assets disclosure, even with recent obligation, has brought benefits to companies value and financial performance assistance. This study aims at analyzing the relationship between financial performance, intangible assets disclosure and ...
TÀNIA CRISTINA CHIARELLO, CAROLINE SULZBACH PLETSCH, ALINI DA SILVA, TARCISIO PEDRO DA SILVA   +3 more
doaj   +1 more source

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana, Cristina Blanco González‐Tejero, Silvia Giralt Escobar, Antonio Garcia‐Amate   +3 more
wiley   +1 more source

IS THE FUTURE OF ACCOUNTING COMPATIBLE WITH THE ACCOUNTING OF THE FUTURE? [PDF]

CES Working Papers, 2011
Purpose – There is currently a tendency to reverse the relation between physical and intangible assets, in favor of the latter, which triggers the need to pay an ever higher attention to intangible assets.
Cristina-Ionela Fădur, Daniela Ciotină
doaj