Results 101 to 110 of about 17,464 (299)
The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management [PDF]
In the knowledge-based economy, the fundamental determinants of the company’s value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success.
Violeta SACUI, Diana Claudia SALA
core
Intangibles From Intangible Capital Work: Their Valuation and Technological Change
Review of Income and WealthABSTRACTThe paper explores the relationship between intangibles, technological change, and multifactor productivity (MFP) in four countries: Finland, Denmark, Norway, and Slovenia, between 2007 and 2019. An innovative approach using linked employer–employee data is employed to measure firm‐level intangible assets within the areas of research and ...
Piekkola, Hannu +3 more
openaire +3 more sources
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
Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
Saber escuchar. Un intangible valioso
, 2004 La habilidad de “saber escuchar” es más difícil de encontrar y desarrollar que la de ser “buen comunicador”, pero proporciona más autoridad e influencia que esta última, dicen los especialistas. Si Ud. es buen comunicador, pero no sabe escuchar, corre el
Codina Jiménez, Alexis
core +1 more source
Towards the convergence of accounting treatment for intangible assets
Intangible Capital, 2010 This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the ...
Yolanda Ramírez Córcoles
doaj +1 more source
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
Questionnaire validation to measure the degree of use of high involvement work practices [PDF]
, 2013 Objeto: se definen los constructos y se validan escalas para medir el grado de desplegué de las prácticas de alta implicación de los operarios. El objetivo final es proponer un modelo de medida de las prácticas de alta implicación que asegure la ...
Marin-Garcia, Juan A. +2 more
core +1 more source
Capitalism without capital: the rise of the intangible economy
Public Sector Economics, 2020 Book ...
openaire +2 more sources
Determinant factors in dynamics of global manufacturing virtual networks
Intangible Capital, 2011 Purpose: The purpose of this work is to demonstrate the existence of a number of structural mechanisms that networks actors use to exert tacit power in the GMVNs.
José Ramón Vilana +1 more
doaj +1 more source