Results 101 to 110 of about 15,964 (311)
Intangible Capital and Productivity: An Exploration on a Panel of Italian Manufacturing Firms [PDF]
The paper examines the size and productivity of total intangible capital relative to total tangible capital for a large panel of Italian Manufacturing firms.
Jacques Mairesse, Maria Elena Bontempi
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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
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
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, 2013 El presente proyecto de investigación se realizó con el propósito de afianzar los conocimientos de los estudiantes y profesionales de Contaduría Pública en cuanto a la contabilización y revelación de los activos intangibles en los estados ...
Diaz Rodríguez, Johana Paola +4 more
core +1 more source
GESTIÓN DE LOS INTANGIBLES A PARTIR DE UN MODELO DE CAPITAL INTELECTUAL EN LA RONERA CENTRAL
Revista Centro Azúcar, 2020 Introducción: La valorización del capital intelectual como activo intangible ha ganado relevancia en las organizaciones convirtiéndose en fuente de ventaja competitiva.
Mayra Guzmán Villavicencio +3 more
doaj
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
Visualising the Invisible: Measuring and Reporting on Intangibles and Intellectual Capital
, 2007 In recent years, one of the most important emerging features of economic systems and organisations is the role of intangibles in wealth creation, which are for this reason often comprehensively referred to as Intellectual Capital.
ZAMBON, Stefano, MARZO, Giuseppe
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Academic Journal of Interdisciplinary Studies, 2013 The Interreg project “E.CH.I. Italo-Swiss Ethnographies for the Valorisation of Intangible Heritage” builds on the UNESCO Convention for the Safeguarding of Intangible Heritage (2003) which has been adopted in 2007 by Italy and in 2008 by Switzerland.
openaire +2 more sources
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
Intangible investments & accounting numbers : usefulness, informativeness, and relevance on the European stock markets. [PDF]
This study investigates whether European domestic GAAPs used for intangibles recognition prior to the IFRS adoption exhibit major differences while examining the relationship between a firm's economic (financial, operating and competitive) performance ...
Casta, Jean-François +2 more
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