Results 61 to 70 of about 881,246 (340)
, 2020 This study aim to examine the effect of financial derivatives, financial leverage, and intangible assets on transfer pricing aggressiveness. The samples are nonfinancial companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2016.
Artikayara Yunidar, Amrie Firmansyah
semanticscholar +1 more source
CTP Ontology: A Semantic Model for Structuring Cultural Thematic Paths
Journal of the Association for Information Science and Technology, EarlyView.Abstract A thematic path enhances the appreciation of cultural heritage by connecting diverse cultural objects through shared themes. This study introduces the Cultural Thematic Path (CTP) Ontology, designed to support the creation, organization, description, publication, and management of thematic paths within the GLAM (Galleries, Libraries, Archives,
Tiziana Pasciuto +2 more
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract Beneath the Hong Kong government's enthusiasm for recruiting non‐local undergraduates—including students from the Chinese Mainland and other international regions—lies a longstanding gap in understanding the core meanings and drivers shaping the territory's expanding focus on inward international student mobility (ISM).
Fang Gao +3 more
wiley +1 more source
Problems of intangible assets commercialization accounting
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2016 The growing role of intangible assets in conditions of global economy postindustrialization is grounded. The problems of intangible assets accounting are singled out.
S.F. Legenchyk
doaj
Jurnal Akuntansi, 2021 This study aims to determine the effect of intangible assets, firm size, tax compliance, leverage on transfer pricing. The data analysis uses multiple linear regressions on 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during ...
Ickhsanto Wahyudi, Nur Fitriah
doaj +1 more source
Marketing management capability:the construct and its dimensions: an examination of managers’ and entrepreneurs’ perceptions in a retail setting [PDF]
, 2018 Purpose: This paper aims to explore the relationship between corporate cultural/intangible assets and marketing capabilities by examining managers’ and entrepreneurs’ perceptions in a retail setting.Design/methodology/approach: Nineteen face-to-face ...
Brown, Dalila +2 more
core +4 more sources
Business 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
VALUATION OF INTELLECTUAL CAPITAL BASED ON BARUCH LEV’S KNOWLEDGE CAPITAL EARNINGS METHOD [PDF]
Annals of the University of Oradea: Economic Science, 2019 In the scope of the present study, I deal with intangible assets and present those intangible assets that are accountable by the Hungarian accounting system and international financial reporting standards.
HAMAD Mirjam
doaj
The Relevance of Intangible Assets Considering Firm's Life Cycle [PDF]
پژوهشهای تجربی حسابداری, 2016 This study is aimed to investigate the relation of company life cycle with intangible assets relevance. In this research, first, intangible assets relevance has been investigated and then, the relevance of these assets is examined during each of the ...
javad moradi +2 more
doaj +1 more source
Business 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