Results 101 to 110 of about 195,884 (310)
Intangible economy : How can investors deliver change in businesses? Lessons from nonprofit-business partnerships [PDF]
, 2007 Investors traditionally prioritised tangible outcomes (money, land, machinery) in order to protect their financial assets. However, the intangible economy (trust, human resources, information, reputation) that co-exists draws attention to new ...
Maria May Seitanidi, T.M. Nisar
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Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 more
wiley +1 more source
Bulletin of "Carol I" National Defense UniversityResilience is a concept borrowed from different fields of research like psychology, ecology and engineering and established in security studies. But the stability and relevance of the concept is not yet established as we have till the end of 2024 ...
Iulian CHIFU
doaj +1 more source
The Need of Changes in Traditional Accounting Systems Necessitated by Modern Intellectual Capital Conception [PDF]
, 2004 While economists, business people and policy analysts continue to debate the question of what is "new" about the so-called "New Economy", globalization, urgency of innovation and intensive use of Information technology, one important feature of modern ...
Boguslauskas, Vytautas +1 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study addresses a significant research gap in the literature by systematically reviewing and synthesizing the interplay between social dynamics, environmental changes, and organizational innovation. Although prior research has explored these dimensions in isolation, the integrative framework remains lacking.
Gagan Deep Sharma +4 more
wiley +1 more source
Revista Cubana de Finanzas y Precios, 2019 Los términos recursos intangibles, activos intangibles, capital intelectual, intangibles y actividades intangibles suenan como palabras intercambiables, sin embargo, presentan características peculiares en la esencia de sus conceptos. La diseminación del
Annayka Abad Alfonso +1 more
doaj
VALORACIÓN DE LOS ACTIVOS INTANGIBLES EN EL MERCADO DE CAPITALES ESPAÑOL [PDF]
In the international context there are currently important differences in theaccounting rules that the firms must apply to intangible assets. In Spain the accountingfor intangibles and their recognition in the balance sheet is restrictive.
Germán López Espinosa, Raúl Iñiguez
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Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Value of intangibles arising from R&D activities [PDF]
This paper develops an empirical approach using econometric techniques for panel data which aims to contribute to the reduction/elimination of the deviation between the book and market value of firms.
Ana Maria Bandeira, Óscar Afonso
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Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular
Business Strategy and the Environment, EarlyView.ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley +1 more source