Results 61 to 70 of about 211,112 (353)

National Environmental Policies and Corporate Green Innovation: The Mirroring Versus Substitution Hypotheses

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko   +2 more
wiley   +1 more source

Intangible Assets

open access: yes, 2009
The integration of the world economy has underlined the need for firms to exploit their intangible assets on a global scale. Firms' intangible assets include their stock of knowledge, which is related to ideas, research and development (R&D), patent and blueprints, scientific and technical workers, and management techniques.
openaire   +4 more sources

Casting a resource-based view on intangible assets and export behaviour

open access: yesBusiness, Management and Education, 2013
Prosperous companies in the 21st century have come to know the necessity of intangible assets as an important factor to achieve sustainable competitive advantage and constant presence in the international markets.
Seyyed Mohammad Tabatabaei Nasab   +2 more
doaj   +1 more source

The Moderating Role of Strategic Investment in R&D and Advertising in Firms' ESG–Performance Relationship

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah   +2 more
wiley   +1 more source

Strategic Innovation for Sustainability: A Conceptual Model Linking Digitalization, Social Dynamics, and Climate Change Mitigation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study addresses a significant research gap in the literature by systematically reviewing and synthesizing the interplay between social dynamics, environmental changes, and organizational innovation. Although prior research has explored these dimensions in isolation, the integrative framework remains lacking.
Gagan Deep Sharma   +4 more
wiley   +1 more source

Potentially dysfunctional impacts of harmonising accounting standards: the case of intangible assets [PDF]

open access: yes, 2000
Intangible Assets as a category within accounting and reporting disclosures have become far more noticeable in recent years, including large amounts associated with brands, mastheads, franchises, and patents.
Higson, A. W., Mathews, M. R.
core  

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

open access: yesBusiness 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

The quadratic relationship between intangible assets and growth in Portuguese SMEs [PDF]

open access: yes
This article shows new empirical evidence concerning the growth determinants of SMEs. Specifically, we identify the existence of a quadratic relationship between the level of intangible assets of Portuguese SMEs and their growth.
Alcina Almeida, Paulo Maçãs Nunes
core  

Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular

open access: yesBusiness 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

RESOURCES SUPPORTING INCORPOREAL ASSETS IN CONTINUOUSLY TRADED PHILIPPINE UNIVERSAL BANKS

open access: yesJournal 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   +1 more
doaj   +1 more source

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