Results 91 to 100 of about 17,464 (299)
A New Approach to the Valuation of Intangible Capital [PDF]
Finance and Economics Discussion Series, 2004 Intangible capital is not a distinct factor of production as is physical capital or labor. Rather it is the "glue" that creates value from other factor inputs. This perspective naturally suggests an empirical model in which intangible capital is defined in terms of adjustment costs.
openaire +2 more sources
Organizational Resilience to Exogenous Shocks: The Role of Environmental Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This research examines the influence of environmental performance on organizational resilience during an exogenous shock. Drawing on the natural resource–based view, a sample of 3920 firms from 11 sectors and 19 countries is analyzed. This study employs OLS regressions and Cox proportional hazard models to test the effect of environmental ...
Tim Schroll
wiley +1 more source
A study on intangible assets disclosure: an evidence from Indian companies [PDF]
, 2011 Purpose: India has emerged at the top of the pedestal in the present knowledge-driven global marketplace, where intangible assets hold much more value than physical assets.
Vishakha, Mehra, Chander, Subash
core +1 more source
Development of an evaluation performance scale for social educators in child protection centers
Intangible Capital, 2013 Purpose: In a context of economic crisis, as in the case of Spain, the evaluation of the performance of employees in any field is a key tool for improving worker efficiency.
Juan Manuel Fernández Millán +1 more
doaj +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Activos inmateriales y contabilidad
Intangible Capital, 2007 El concepto de Capital intelectual y su medición están siendo foco de atención desde distintos ámbitos: académico, empresarial, financiero, gubernamental etc.
Mercedes Garcia-Parra
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite accelerating interest in green human resource management (GHRM) and its connection to organisational citizenship behaviour for the environment (OCBE), the field remains theoretically fragmented. This scoping review synthesises 12 empirical studies anchored in the ability–motivation–opportunity (AMO) framework.
Mamdoh M. Algethami, Nadine Campbell
wiley +1 more source
Intangible Capital and Productivity: An Exploration on a Panel of Italian Manufacturing Firms [PDF]
The paper examines the size and productivity of total intangible capital relative to total tangible capital for a large panel of Italian Manufacturing firms.
Jacques Mairesse, Maria Elena Bontempi
core
Gestión del riesgo del cambio (segunda parte)
Intangible Capital, 2007 Segunda parte del artículo acerca del uso de futuros sobre el tipo de cambio. Esta continuación abarca estrategias, definiciones, metodología y explicaciones sobre todo lo relacionado con el Ratio de cobertura de los futuros y la aparición del riesgo ...
Juan Pablo Zorrilla
doaj +1 more source
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