Sustainable economic development, no matter the geographical area it is applied to, relates to improving living standards and incorporates a new focus and challenge for the economy: the measurement of intangible and social assets. This article aims to present Romania’s ranking among other...

Within the contemporary economy, we are witnessing the amplification of concerns regarding corporate social responsibility, a very complex issue dealing with trans and interdisciplinary approaches, with contemporary dynamics and pressures occurring as a consequence of the complex effects of the...

We use a panel of European firms to investigate the relationship between intangible assets and productivity. We disentangle between tfp and technology adoption, while available studies so far have considered only a notion of productivity con ating the two effects. To this aim, we estimate...

The aim of the paper is to define the role of corporate responsibility in sustainable development of global firms. To be successful, global firms must be on the alert of emerging environmental trends and do their best to improve the corporate performance in line with key stakeholder...

Global managerial economics tends to emerge in conditions of strong, continuous competitive tension, in contexts that are open and subject to political, social and technological instability. Globalisation and new competition boundaries oblige companies to adopt a new 'market-oriented competitive...

Since the start of the third Millennium, manufacturing globalisation (with the delocalisation of manufacturing activities from socially advanced countries to new areas), the opening of new consumer and import-export markets, and finally the digitalisation of communication, have combined to push...

The progressive development of the global market highlights a structural manufacturing over-capacity and therefore an offer permanently and significantly higher than the potential of absorption by demand. In the new competitive domain of over-supply, firms adopt specific policies of exploitation...

In an era where almost business are based of service, internet and information technology the intangible assets gain more and more importance because they are drivers of growth, innovation and profitability both for knowledge based organization and for the other organizations. This paper...

In the context of economic globalization, the need for high quality financial information has become a desiderate. Accounting met such needs through a set of high quality standards, the International Financial Reporting Standards. Their global imposing, either through adoption or convergence,...

Los activos intangibles, especialmente las marcas, son parte fundamental del valor de mercado de las compañías, pues representan su ventaja competitiva; sin embargo, la Contabilidad y las Finanzas se enfrentan ante un reto difícil al momento de valorarlos. Los métodos de medición de...