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Comparison analysis of enterprise intangible assets structure in Ukraine and over the world [PDF]
Marketing i Menedžment Innovacij, 2016 One of the problems of Ukrainian enterprises at the present stage of economic development is the optimization the volume and structure of their assets through a tendency of their value underestimation.
D.A. Gorovyi
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
On the Treatment of Intangible Assets in National Accounting [PDF]
The purpose of this paper is to give some suggestions on the treatment of intangible assets in national accounting. Knowledge ("World 3" in Karl Popper's term) is a sort of environment for human beings.
Sakuma, Itsuo
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Intangible and Tangible Investments and Future Earnings Volatility
EconomiesThis study delves into the impact of intangible and tangible investments on future earnings volatility within the European financial market context. Drawing from International Accounting Standards (IAS) 16 and 38, we examine the intricate relationship ...
Taoufik Elkemali
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
ECONOMIC MEASUREMENTS OF SOCIAL AND INTANGIBLE ASSETS: WHERE DOES ROMANIA STAND AT SUSTAINABLE DEVELOPMENT? [PDF]
Sustainable economic development, no matter the geographical area it is applied to, relates to improving living standards and incorporates a new focus and challenge for the economy: the measurement of intangible and social assets.
Suzana Elena Chiriac +2 more
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Valorization of Intellectual Property According to IAS 38 at the Level of Companies in Romania [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied InformaticsThe aim of the research is to obtain an overview of intangible assets and intangible capital. Internally, the valuation of intangible capital through specific valuation methods in the valuation literature and its importance in the development of ...
Mihaela-Cristina Ibinceanu Onica +1 more
doaj +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
How Much does Sweden Invest in Intangible Assets? [PDF]
In this paper I attempt to replicate for Sweden the Corrado, Hulten and Sichel (2006) and Marrano and Haskel (2006) working papers on spending on intangible assets in the US and the UK. Based on their measurement methods the total spending on intangibles
Edquist, Harald
core
The impact of valuation rules for intangible assets in Japanese and German accounts of listed companies : [Version April 2003] [PDF]
, 2003 Intangible assets as goodwill, licenses, research and development or customer relations become in high technology and service orientated economies more and more important.
D'Arcy, Anne +2 more
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