Results 61 to 70 of about 195,884 (310)

Incorporando los riesgos del siglo XXI en la valuación de marcas

open access: yesLa Propiedad Inmaterial, 2017
Los intangibles son los activos más valiosos de las compañías. Sin embargo, los métodos tradicionales de valuación de marcas, desarrollados en el siglo XX, no incorporan los riesgos asociados con la globalización, el empoderamiento de los consumidores y ...
Luis Fernando Samper
doaj   +1 more source

Green Banking Practices, Social, Health and Environmental Disclosures and Bank Financial Performance: The Role of Innovations and Corporate Governance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Regulators in the banking industry in the Sub‐Saharan Africa (SSA) region are progressively concentrating on corporate innovation and bank social, health and environmental disclosures (BSHED) as crucial corporate governance (CG) structures to improve bank financial performance (BFP).
Douglas A. Adu   +3 more
wiley   +1 more source

GERENCIANDO INTANGIBLES EN EMPRESAS DE SOFTWARE APLICANDO EL PROCESO DE ANÁLISIS POR JERARQUÍAS Y EL CUADRO DE MANDO INTEGRAL

open access: yesRevista Facultad de Ciencias Económicas, 2011
El objetivo de este artículo es presentar una metodología que a partir de la integración de dos herramientas como son el Analytic Hierarchy Process (AHP) y el Balanced Scorecard (BSC), permita gerenciar los intangibles en empresas basadas en el ...
PATRICIA GONZÁLEZ GONZÁLEZ   +1 more
doaj  

THE INTELLECTUAL CAPITAL STATEMENT AND THE BALANCED SCORECARD AS COMPLEMENTARY MODELS IN MEASURING FIRM INTANGIBLES [PDF]

open access: yes
The purpose of this paper is to examine the role of two different new management tool, the Balanced Scorecard (BSC) and the Intellectual Capital Report (ICR) in managing and reporting intangibles.
Veltri Stefania
core  

Financial analysts' perception on intangibles: An interview survey in Finland [PDF]

open access: yes, 2001
The emergence of the current intangible-intensive economy does not only mean enormous opportunities but also serious challenges in different dimensions. These challenges are mainly due to some fundamental differences in nature between physical assets and
Lee, Stefan
core  

Between Calm and Passion for Organizational Authenticity: Seeking Efficiency Within the Financial–ESG Trade‐Off

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) is pivotal for firms and their stakeholders, highlighting the importance of organizational authenticity (OA) in mitigating information asymmetry between signalers and receivers, thereby enhancing effective communication of social strategies.
Jihun Choi, Young‐Kyu Kim, Taewoo Roh
wiley   +1 more source

La escucha organizacional: una propuesta conceptual

open access: yesAnagramas Rumbos y Sentidos de la Comunicación, 2019
La presente investigación presenta a la escucha como un elemento de la comunicación que debe ser gestionado en las organizaciones que se enfrentan a una sociedad en cambio constantemente y en la que es importante conocer la ...
Cecilia Claro M.
doaj   +1 more source

Determinantes de la revelación de activos intangibles para empresas cotizadas en Perú

open access: yesTeuken Bidikay, Revista Latinoamericana de Investigación en Organizaciones Ambiente y Sociedad, 2020
Este artículo tiene como objetivo realizar un estudio descriptivo de la naturaleza de los activos intangibles y un análisis multivariante para determinar si los factores como sector empresarial, inversión en intangibles, tamaño de la empresa ...
Ivette Estefani Núñez Laguna   +1 more
doaj   +1 more source

International Taxation in an Era of Digital Disruption: Analyzing the Current Debate [PDF]

open access: yes, 2018
The “taxation of the digital economy” is currently at the top of the global international tax policymaking agenda. A core claim some European governments are advancing is that user data or user participation in the digital economy justifies a gross tax ...
Grinberg, Itai
core   +2 more sources

Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat   +4 more
wiley   +1 more source

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