Results 151 to 160 of about 15,964 (311)
Tax havens and cross-border licensing with transfer pricing regulation. [PDF]
Int Tax Public Financ, 2022 Choi JP, Ishikawa J, Okoshi H.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley +1 more source
Intangibles: what put the new in the new economy? [PDF]
Generating new products requires corporations to spend very large sums of money. These expenditures often lead to the development of intangible assets, such as patents and copyrights, that can add considerably to a company's coffers and stock market ...
Leonard Nakamura
core
Caracterización del capital intelectual en el sector empresarial del estado de Tamaulipas, México
Revista Visión Gerencial, 2017 El objetivo de esta investigación es identificar y estudiar las variables que conforman la estructura subyacente de las dimensiones del capital intelectual (CI) en el sector empresarial de análisis.
Norma Angélica Pedraza Melo +4 more
doaj
Connecting Thoughts and Actions: A Managerial Process Model on Circular Business Model Innovation
Business Strategy and the Environment, EarlyView.ABSTRACT Addressing environmental grand challenges such as resource scarcity requires circular business model innovation (CBMI) that enables firms to efficiently close and slow resource cycles through novel activity systems. Drawing on a grounded theory approach based on 59 in‐depth interviews with top managers from Swiss SMEs, we developed a process ...
Fabian Takacs, Karolin Frankenberger
wiley +1 more source
Investissement immatériel et utilité de l'information comptable: Etude empirique sur les marchés financiers européens. [PDF]
Résumé: Motivée par les récents travaux de Lev [2001b ; 2004] et les débats actuels de l’IASB portant sur la traduction comptable de l’investissement immatériel (ci-après IIM), cette étude empirique pose la question de l’utilité de l’information ...
Casta, Jean-François +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how plastics manufacturing firms can be classified according to their level of implementation of circular economy (CE) and industrial symbiosis (IS) practices and how such adoption influences sustainability performance. Using data from plastics manufacturing firms, we integrate cluster analysis with partial least squares ...
Laura Cristina Ramírez‐Rodríguez +3 more
wiley +1 more source
How to Measure Intellectual Capital? [PDF]
Converting knowledge or intellectual capital into long-term business value is, in practice, a far more difficult process than in theory. While developing and implementing knowledge or intellectual capital philosophy’s in management processes, companies ...
Adriana SCRIOSTEANU, Liviu CRACIUN
core
[Economic evaluation in the health sector: The link between economic and health variables]. [PDF]
Rev Med Inst Mex Seguro SocInzunza-Cervantes G +2 more
europepmc +1 more source