Results 101 to 110 of about 197,513 (312)
Economic crisis and firm exit: do intangibles matter? [PDF]
, 2015 The crisis regarding the Euro area has caused several business closures, especially in the periphery of the EMU. In this paper we use an orginal Italian firm-level dataset to determine why firms exit the market during times of economic crisis, paying ...
Arrighetti, Alessandro +2 more
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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
Intangibles, Can They Explain the Dispersion in Return Rates? [PDF]
It is argued that the observed return rates on capital at firm-level have an upward bias if firms are producing with unobserved intangible capital. Using EUKLEED, a comprehensive firm level data base for Germany, this theoretical preposition is proved ...
Bernd Görzig, Martin Gornig
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International Taxation in an Era of Digital Disruption: Analyzing the Current Debate [PDF]
, 2018 The “taxation of the digital economy” is currently at the top of the global international tax policymaking agenda. A core claim some European governments are advancing is that user data or user participation in the digital economy justifies a gross tax ...
Grinberg, Itai
core +2 more sources
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, 2016 Purpose: The paper aims to explore whether intangible items that recognised in financial statements are value-relevant to investors in the French context, and whether these items affect the value relevance of accounting information.
Bilal Kimouche, Abdenaser Rouabhi
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
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
Intangible Investment and the Swedish Manufacturing and Service Sector Paradox [PDF]
Since the mid 1990s labor productivity growth in Sweden has been high compared to Japan, the US and the western EU-countries. While productivity growth has been rapid in manufacturing, it has been much slower in the service sector.
Edquist, Harald
core
What happened to the knowledge economy? ICT, intangible investment and Britain's productivity record revisited [PDF]
, 2007 A major puzzle is that despite the apparent importance of innovation around the "knowledge economy", UK macro performance appears unaffected: investment rates are flat, and productivity has slowed down.
Haskel, J., Marrano, M., Wallis, G.
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