Results 61 to 70 of about 5,092 (261)
INTANGIBLE ASSETS AND NATIONAL INCOME ACCOUNTING [PDF]
Review of Income and Wealth, 2008 In this paper I relate the measurement of intangibles to the project of measuring the sources of growth. I focus on three related and difficult areas of the measurement of national income: the measurement of new goods, the deflation of intangible investment, and the divergence between the social and private valuations of intangible assets. I argue that
openaire +2 more sources
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 +2 more
wiley +1 more source
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 +3 more
wiley +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 +3 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 +1 more
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A Systemic Model for Understanding Business Interactions With Biodiversity and Ecosystems
Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity loss and ecosystem degradation represent critical threats to human well‐being and economic resilience, challenging businesses to understand and manage their interdependence with natural systems. This study develops a systemic framework—the BioModel—that elucidates the reciprocal relationship between businesses, biodiversity, and ...
Lino Cinquini +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu +2 more
wiley +1 more source
Accounting providing of statistical analysis of intangible assets renewal under marketing strategy
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2016 The article analyzes the content of the Regulations on accounting policies of the surveyed enterprises in terms of the operations concerning the amortization of intangible assets on the following criteria: assessment on admission, determination of useful
I.R. Polishchuk, N.P. Opanasyuk
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Business Strategy and the Environment, EarlyView.ABSTRACT Many firms set ambitious sustainability goals but these are frequently “displaced” by proxy goals that are easier to track and measure. However, the specific types of goal conflicts that follow from this displacement are poorly understood. We conducted a case study of circular innovation initiatives at a global MedTech company and identified ...
Wiebke Reim +2 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
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