Results 111 to 120 of about 15,964 (311)
Business Strategy and the Environment, EarlyView.ABSTRACT Energy is a fundamental driver of economic growth, shaping productivity, industrialization, and long‐term economic resilience. In sub‐Saharan Africa (SSA), where energy access remains uneven and infrastructure is underdeveloped, understanding sector‐specific energy demand is essential for designing sustainable energy strategies.
Michael Appiah +3 more
wiley +1 more source
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
, 2007 The importance of intangibles is straightforward for all market operators. Notwithstanding the explosion of the market bubble, businessmen, shareholders, analysts know well that intangible assets play a key role in today’s company value creation ...
BERGAMINI I., ZAMBON, Stefano
core
Financial Risks and Intangibles
This chapter briefly analyses the potential impact of financial risks on the valuation of intangibles from a theoretical and heuristic approach. The authors justify the financial risk that has the greatest impact on the value of intangibles for a wide ...
David Ceballos +2 more
core +1 more source
INTANGIBLES DE DIFÍCIL VALORACIÓN Y AJUSTES RETROSPECTIVOS EN LA NORMATIVA ESPAÑOLA SOBRE PRECIOS DE TRANSFERENCIA [PDF]
Crónica Tributaria, 2019 El tratamiento de los activos intangibles en el marco de la normativa sobre precios de transferencia definido por el art. 18 LIS y la red española de Convenios para evitar la doble imposición plantea numerosos problemas, entre los que destaca la ...
Aitor Navarro Ibarrola
doaj
Intangibles From Intangible Capital Work: Their Valuation and Technological Change
Review of Income and WealthABSTRACTThe paper explores the relationship between intangibles, technological change, and multifactor productivity (MFP) in four countries: Finland, Denmark, Norway, and Slovenia, between 2007 and 2019. An innovative approach using linked employer–employee data is employed to measure firm‐level intangible assets within the areas of research and ...
Piekkola, Hannu +3 more
openaire +3 more sources
Navigating the Double Edge of Product‐Service Systems: User Behavior, Adoption, and Rebound Effects
Business Strategy and the Environment, EarlyView.ABSTRACT Product‐service systems (PSS) have been considered a promising approach to operationalizing the circular economy. Although many studies have outlined the potential sustainability gains of PSS solutions, it is still unclear what factors drive PSS adoption and how behavioral changes result in rebound effects, undermining their potential ...
Marina Fernandes Aguiar +3 more
wiley +1 more source
Value-relevance of expensed and capitalized intangibles - a French survey
Significant difference exists between the market value and book value of firms. It could be attributed to the fact that intangible assets are not reflected in the financial statements.
Cazavan-Jeny, Anne
core
How Much Does the UK Invest in Intangible Assets? [PDF]
We attempt to replicate for the UK the Corrado, Hulten and Sichel (2005, 2006) work on spending on intangible assets in the US. Their work suggests private sector expenditure (investment) on intangibles is about 13% (11%) of US GDP 1998-2000, with ...
Mauro Giorgio Marrano, Jonathan Haskel
core
A Systemic Model for Understanding Business Interactions With Biodiversity and Ecosystems
Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity loss and ecosystem degradation represent critical threats to human well‐being and economic resilience, challenging businesses to understand and manage their interdependence with natural systems. This study develops a systemic framework—the BioModel—that elucidates the reciprocal relationship between businesses, biodiversity, and ...
Lino Cinquini +2 more
wiley +1 more source