Results 1 to 10 of about 2,218 (264)
Quipukamayoc, 2014 Existe una tendencia progresiva y cada vez más generalizada, que consiste en la desmaterialización de las comunicaciones, de los activos financieros, del comercio, y en general, de las relaciones humanas.
Luis Bortesi Longhi
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How do firms use cloud computing to transform their organization? Evidence from a global survey [PDF]
Digital Transformation and Society, 2022 Purpose – The paper aims to address the organizational transformation of firms for value creation resulting from cloud computing (CC). Design/methodology/approach – With reference to the theory of organizational fit, we modeled organizational ...
Ahmed Bounfour +3 more
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Digital transformation and strategic agility during the COVID-19 crisis: the role of the intangible capital conversion [PDF]
Digital Transformation and Society, 2023 Purpose – The purpose of the current study is to illustrate the importance of strategic agility (SA), the capacity to respond agilely to a rapidly changing environment, for digitally transforming firms during the COVID-19 crisis.
Ahmed Bounfour +3 more
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Asset tangibility, information asymmetries and intangibles as determinants of family firms leverage [PDF]
Review of Managerial Science, 2022 Sergio Camisón-Haba
exaly +1 more source
The taxation of ‘intangible’ innovation: the Patent Box in Europe and the Italian case
Review of European and Comparative Law, 2022 “Patent Box” is a term for the application of a lower corporate tax rate to the income derived from the ownership of patents. This tax subsidy instrument has been introduced in several countries since 2000.
Lucrezia Valentina Caramia
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Información sobre intangibles en instituciones bancarias: lecciones internacionales
Retos de la Dirección, 2023 Se identificaron los activos intangibles más presentes en la información que emiten los bancos sobre su gestión. La metodología se fundamenta en la determinación estadística de los intangibles en los reportes de sostenibilidad de entidades bancarias. Se
Francisco Borrás Atiénzar +2 more
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Business: Theory and Practice, 2023 This paper examines the importance of marketing and relational capital in value addition. We studied the effect that relational capital has in the timber and related industries of Galicia (Spain) and Portugal for 2002–2018. The industry is characterized
Carlos-Maria Fernandez Jardón +1 more
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Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie, 2020 The purpose of the study is to determine the financial impact of expenditure on research and development activities (R&D) of selected companies listed on the Warsaw Stock Exchange.
Barbara Kiełbasa, Sławomir Lisek
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Intangibles and methods for their valuation in financial terms: Literature review
Intangible Capital, 2017 Purpose: The purpose of this paper is to review literature devoted to intangibles and their valuation and give examples of the methods that can be used for valuation of individual intangibles in financial terms.
Damián Pastor +3 more
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Intellectual capital and profitability: a firm value approach in the European companies
Business: Theory and Practice, 2016 Intangibles are, at a knowledge-based economy, the most important resources, driving companies towards systematic and sometimes unexpected returns. This paper follows a positivist approach and aims to investigate the association between the degree of ...
Maria Manuela Martins +1 more
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