Results 81 to 90 of about 54,010 (292)
Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities [PDF]
Ovidius University Annals: Economic Sciences Series, 2020 In 2016, a new accounting standard on leases was issued and it is effective since 2019. According to IFRS 16 “Leases”, the classification of lease contracts as finance or operating leases is eliminated; significant changes could emerge for the lessee ...
Irina-Doina Pășcan, Andreea Chindriș
doaj
Reconstructing lease-to-own contracts: A contemporary approach to Islamic banking standards. [PDF]
Heliyon, 2023 Fayyad M.
europepmc +1 more source
Consumers' Intention to Use Circular Business Models: A Configurational Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
ЛИЗИНГ ЖИЛОЙ НЕДВИЖИМОСТИ В РОССИИ: ТЕНДЕНЦИИ И ПЕРСПЕКТИВЫ
Cifra: ПравоВ данной статье рассматриваются правовые основы лизинга жилой недвижимости в Российской Федерации, анализируются тенденции и перспективы лизинговой деятельности с жилыми помещениями в России, а также рассматривается опыт иностранных государств в правовой
Залозная М.В. +1 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Competitive Analysis of the Online Leasing Problem for Scarce Resources. [PDF]
Int J Environ Res Public Health, 2023 Lu J, Chen N, Feng X.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Little is known about consumer preferences for combinations of circular business model patterns, despite their potential to benefit the design of product services. This study examines consumer preferences for product‐as‐a‐service offers, combined with circular product attributes, across Sweden and the Netherlands.
Steven Sarasini +5 more
wiley +1 more source
FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES
Ekonomìka Harčovoï Promislovostì, 2017 The article compares operating and financial leasing, identifies their advantages and also analyzesthe stages of the development of leasing. The correspondent accounts of operational and financial leasingare provided to lessor and lessee.
Y. Melnyk, A. Luk’yanov
doaj +1 more source
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