Maximizing Intellectual Property and Intangible Assets: Case Studies in Intangible Asset Finance [PDF]
, 2009 As innovative companies struggle to raise funds, intellectual property and intangible assets are providing alternative ways of financing innovation. But greater awareness of them as an asset class is needed.
Ian Ellis
core
Circular Economy Pathways for Airport Climate Change Mitigation
Business Strategy and the Environment, EarlyView.ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli +3 more
wiley +1 more source
The importance of intangible assets in regional economic growth: a growth accounting approach. [PDF]
Ann Reg Sci, 2022 Gumbau-Albert M, Maudos J.
europepmc +1 more source
Le traitement comptable des intangibles, ses conséquences et les solutions envisagées [PDF]
Dans la nouvelle économie, les actifs intangibles sont devenus les principaux créateurs de la valeur par l'entreprise. Cependant, l'évaluation de ces actifs dans le cadre de la comptabilité soulève plusieurs problèmes liés à leur identification, mesure ...
Anis Maaloul, Daniel Zéghal
core
Stabilizing “Pillar One”: Corporate Profit Reallocation in an Uncertain Environment [PDF]
, 2019 This paper is about how the world reestablishes international tax order. The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system.
Grinberg, Itai
core +1 more source
Growth Strategy of Circular Startups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular startups (CSUs) play a crucial role in the circular transition by developing circular business models (CBMs) that minimise resource use and narrow material and energy loops. However, empirical research on how CBMs shape growth strategies and how ecosystems enable or constrain scaling remains limited.
Gustavo Dalmarco +3 more
wiley +1 more source
GLOBALINTO input-output intangibles database: Industry-level data on intangibles for the EU-27 and the UK. [PDF]
Data Brief, 2022 Dimas P +3 more
europepmc +1 more source
ANALISIS PENGARUH PENGADOPSIAN IFRS TERHADAP RELEVANSI NILAI DAN KEANDALAN NILAI ASET TAK BERWUJUD (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2014) [PDF]
, 2016 This study aims to examine the value relevance of intangible assets, including goodwill and other identifiable intangible assets, also the association with their value reliability.
NOVIANI, Pipit, SYAFRUDDIN, Muchamad
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Valori e ValutazioniThe ACCRUAL reform outlined by the implementation of the EU Council Directive 2011/85/EU for defining accounting principles and standards in public administrations also involves Italian artistic and cultural heritage assets.
Alessandra Oppio +2 more
doaj +1 more source