Does intangible capital affect economic growth? CEPS Working Document No. 335/September 2010 [PDF]
, 2010 Using new international comparable data on intangible capital investment by business within a panel analysis from 1995-2005 in an EU-15 country sample, this paper finds a positive and significant relationship between intangible capital investment by ...
Roth, Felix, Thum, Anna-Elisabeth.
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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 +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
doaj
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
doaj
Does intangible assets affect the financial performance and policy of commercial banks' in the emerging market? [PDF]
PLoS One, 2022 Abebe Zelalem B, Ali Abebe A.
europepmc +1 more source
How Much Does the UK Invest in Intangible Assets? [PDF]
We attempt to replicate for the UK the Corrado, Hulten and Sichel (2005, 2006) work on spending on intangible assets in the US. Their work suggests private sector expenditure (investment) on intangibles is about 13% (11%) of US GDP 1998-2000, with ...
Mauro Giorgio Marrano, Jonathan Haskel
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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 +2 more
wiley +1 more source
Analysis of intangible assets in retail trade [PDF]
Strategic Management, 2017 There is a growing importance of econometric analysis of the impact of intangible assets on the performance of companies, which seems apprehensive concerning the innovations, new technologies, brand, knowledge and other components of intangible assets ...
Lukić Radojko, Vojteski-Kljenak Dragana
doaj
The importance of intangible assets in regional economic growth: a growth accounting approach. [PDF]
Ann Reg Sci, 2022 Gumbau-Albert M, Maudos J.
europepmc +1 more source
The Political Importance of Intangible Assets
, 2004 Analysis of the growing importance of intangible assets from both an empirical and a theoretical points of ...
BIANCHI, Patrizio, LABORY, Sandrine
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