Results 181 to 190 of about 15,964 (311)

Valuation of intangibles

open access: yes, 2004
With an increasing level of the importance of intangibles, and a widening gap between companies’ Market versus Book Value, this study aims to identify a methodology that can best value intangibles, among current recognized ...
Ang, Wan Ling   +2 more
core  

Sectoral Heterogeneity in Corporate Biodiversity Disclosure: Evidence from Chinese Listed Companies Across Industries, 2001–2023

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram   +2 more
wiley   +1 more source

Strategic Shift: The Power of Green Strategy on Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Employing FTSE Russell's unique Green Revenues data on S&P 1500 firms from 2016 to 2024, this study examines the long‐term effects of a corporate strategic shift toward green strategy, proxied by green revenue reporting, on corporate sustainability performance.
Post Raj Pokharel
wiley   +1 more source

Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska   +3 more
wiley   +1 more source

Accounting for intangibles

open access: yes
ACCOUNTING FOR INTANGIBLES Accounting for intangibles ...
Taric, Alen   +2 more
core  

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