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Factor affecting the implementation of responsibility accounting on firm performance – Empirical analysis of listed textile firms
Tran, Van Tung; Ly, Phat Cuong; Ngo, Ngoc Nguyen Thao; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-32
focused on the impact of responsibility accounting system on the performance of textile enterprises. The aim of this paper is … to identify factors affecting the implementation of responsibility accounting and its effect on the performance of … performance of listed firms. In addition, the implementation of responsibility accounting has the greatest effect on the …
Persistent link: https://www.econbiz.de/10014505505
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Understanding the cost of capital of logistics service providers: an empirical investigation of multiple contingency variables
Lampe, Kerstin; Hofmann, Erik - In: Logistics Research 7 (2014) 1, pp. 1-25
strategic decision making (especially in the international context); in addition of being a measure of performance, the cost of …
Persistent link: https://www.econbiz.de/10011643782
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Passion and compassion as strategic drivers for sustainable value creation: An ordonomic perspective on social and ecological entrepreneurship
Beckmann, Markus; Pies, Ingo; von Winning, Alexandra - In: Economic and Environmental Studies (E&ES) 12 (2012) 3, pp. 191-221
Passion - in the sense of fervent commitment to action - and compassion - understood as sensitive openness for social and ecological concerns - are not a sure formula for business success. Whether social or ecological entrepreneurs, who find themselves under pressure from market competition,...
Persistent link: https://www.econbiz.de/10010333151
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La influencia de la confianza y el compromiso sobre las funciones ceadoras de valor en las relaciones comerciales entre empresas
López Sánchez, J. A.; Santos Vijande, M. L.; … - In: Investigaciones Europeas de Dirección y Economía de … 14 (2008) 1, pp. 177-196
The aim of this paper is to study the effect of trust and commitment in customer value creation. Thus, firstly, the different value creating functions in business relationships are examined. Next, the conceptual model that connects trust and commitment with the value creating functions is...
Persistent link: https://www.econbiz.de/10010280451
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The impact of intangibles on value creation: Comparative analysis of the Gu and Lev methodology for the United States software and hardware sector
Cruz Basso, Leonardo Fernando; Saliba de Oliveira, … - In: Investigaciones Europeas de Dirección y Economía de … 21 (2015) 2, pp. 73-83
The aim of this paper was to analyze the contribution of intangible assets in the value creation of companies, using the methodology proposed by Gu and Lev, 2003, Gu and Lev, 2011. The database used was collected in Datastream with information covering the period from 2001 to 2010. The main...
Persistent link: https://www.econbiz.de/10011985012
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Towards a paradigm on the value
In: Cogent Economics & Finance 6 (2018) 1, pp. 1-12
This paper explores the value concept to understand the notions of value and price that form the base of value theories. Since value is more appreciate than utility in explaining value creation and value distribution in the today's society and economy, the theory of value is amended to conduct...
Persistent link: https://www.econbiz.de/10011988822
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The Vitruvian Man of Leonardo da Vinci as a model of innovative entrepreneurship at the intersection of business, art and technology
Remund, Mariella C.; Peris-Ortiz, Marta; Gehrke, Hans-Jurgen - In: Journal of Innovation and Entrepreneurship 6 (2017) 17, pp. 1-18
The vital role of entrepreneurship for economic growth and its impact for job creation in mature and developing economies is widely recognized and quantified (OECD, Entrepreneurship and Business Statistics, 2015). According to Get2growth data (How Many Startups Are There?, 2015), 100 million...
Persistent link: https://www.econbiz.de/10011990639
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Perceptions of circular business models in SMEs
Ceptureanu, Sebastian-Ion; Ceptureanu, Eduard-Gabriel; … - In: Amfiteatru Economic Journal 20 (2018) 48, pp. 310-324
Testing circular economy business models is crucial in understanding Circular Economy features across various industries. This paper analyses Circular Economy perceptions in Romanian SMEs by investigating entrepreneurs from PVC joinery industry. Using a multidimensional framework, ReSOLVE, as a...
Persistent link: https://www.econbiz.de/10012004557
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On the relationship between corporate governance and value creation in an economic crisis: Empirical evidence for the Spanish case
Villanueva-Villar, Mónica; Rivo-López, Elena; Lago … - In: BRQ Business Research Quarterly 19 (2016) 4, pp. 233-245
This paper analyses the effect of corporate governance on value creation. It relies upon a dataset that includes the companies listed on the Spanish Stock Exchange for the period from 2005 to 2012. Attention is focused on the structure and composition of boards. In particular, four variables are...
Persistent link: https://www.econbiz.de/10012118414
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The business foundations of social economic progress
Grifell i Tatje, Emili; Lovell, C. A. Knox; Turon, Pau - In: BRQ Business Research Quarterly 21 (2018) 4, pp. 278-292
Summary We revisit the recently revived concept of social economic progress. We take a microeconomic perspective and address economic progress where it originates, with value creation at individual businesses. We begin with a brief history of thought on the concept. We continue by analyzing how...
Persistent link: https://www.econbiz.de/10012118461