Results 81 to 90 of about 17,464 (299)
Intangible capital: the key to growth in Europe [PDF]
Intereconomics, 2011 Intangibles and especially organisational capital are an important source of capital deepening in European countries, albeit with significant cross-country differences. The GDP in the EU27 area is 5.5% higher if certain categories of expenditure, which have until now been considered as current costs, are classified as investments in intangibles ...
openaire +2 more sources
Growth Strategy of Circular Startups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular startups (CSUs) play a crucial role in the circular transition by developing circular business models (CBMs) that minimise resource use and narrow material and energy loops. However, empirical research on how CBMs shape growth strategies and how ecosystems enable or constrain scaling remains limited.
Gustavo Dalmarco +3 more
wiley +1 more source
Voluntary disclosure of intangible resources and stock profitability [PDF]
, 2009 The present study analyzes the extent of voluntarily disclosed information about intangible resources, in the annual report of companies from Spain’s capital market, as well as the possibility of there being a correlation between that disclosure and the ...
Macagnan, Clea Beatriz
core +1 more source
Educational videos: After the why, the how
Intangible Capital, 2017 Purpose: The introduction of educational videos into university education is an indisputable reality. Numerous scientific publications have outlined the advantages to students: flexibility, motivation, encouraging self-learning, lower costs, etc. The aim
Manuel Rajadell +1 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Tax Neutrality and Intangible Capital [PDF]
Many studies measure capital stocks and effective tax rates for different industries, but they consider only tangible assets such as equipment, structures, inventories, and land.
Don Fullerton, Andrew B. Lyon
core
The participation of all women in the school
Intangible Capital, 2015 Purpose: The “other women”, women without academic degree whose voices have been traditionally silenced, are leading processes of personal transformation when they have the chance to participate in the educative centres.
M. Angeles Serrano
doaj +1 more source
Intangible Capital and the Investment-q Relation
SSRN Electronic Journal, 2014 Abstract The neoclassical theory of investment has mainly been tested with physical investment, but we show that it also helps explain intangible investment. At the firm level, Tobin’s q explains physical and intangible investment roughly equally well, and it explains total investment even better.
Peters, Ryan Heath, Taylor, Lucian A
openaire +3 more sources
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
Intangible Capital, 2017 Purpose: the work presented is a descriptive, contextual and detailed analysis of the activity, and the conclusions developed in the first international accounting conference held in Barcelona.
Josepa Alemany, Joaquim Rabaseda
doaj +1 more source