Results 71 to 80 of about 15,964 (311)
Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain [PDF]
Recent research shows that financial reports are losing relevance. Mainly this is due to the growing strategic importance of intangible assets in the performance of a company.
Oriol Amat, Ester Oliveras
core
Activos intangibles, evolución y efectos tributarios [PDF]
, 2020 El presente estudio comprende la definición comparativa de los Activos Intangibles, entre las normas que regían y las normas vigentes en Colombia, desde la adopción de las Normas Internacionales de Información Financiera -NIIF y las Normas ...
Gómez Malpica, Paula Johanna +1 more
core
Internalization of Management Systems and Eco‐Product Innovation: The More the Better?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental challenges demand urgent and strategic responses from firms. Eco‐product innovation (EPI) is a key approach to reducing environmental impact while preserving competitiveness. This research analyses the relationship between EPI and the internalization of management system (MS) certifications, focusing on ISO 9001, ISO 14001, and ...
Alfonso Hernandez‐Vivanco +2 more
wiley +1 more source
Revista Visión Contable, 2015 Analizamos la conceptualización, valoración y divulgación del Capital Intelectual (CI), según la normativa nacional, internacional y los criterios de estudiosos del tema.
Frida Ruso Armada +1 more
doaj +1 more source
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
Business Strategy and the Environment, EarlyView.ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
Investment in intangibles and its effect on firm performance
, 2009 The investments in tangible assets are treated as assets in accounting due to their stable future benefit on firm performance. However, investments in intangibles such as salary, research and development, and advertising are still being recognized as ...
Lin, Ku-Jun; Lo, Wen-Chen
core
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
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
Intangibles, Can They Explain the Dispersion in Return Rates? [PDF]
It is argued that the observed return rates on capital at firm-level have an upward bias if firms are producing with unobserved intangible capital. Using EUKLEED, a comprehensive firm level data base for Germany, this theoretical preposition is proved ...
Bernd Görzig, Martin Gornig
core
Impacto del COVID en los activos Intangibles
, 2021 Como se impactan los Activos Intangibles y sus implicancias financieras bajo el Covid ...
Quispe, Felipe
core