ESG did not immunize stocks during the COVID‐19 crisis, but investments in intangible assets did
نویسندگان
چکیده
منابع مشابه
Intangible Assets
Intangible assets are a very economically significant asset class yet are largely excluded by accounting conventions from corporate balance sheets. Ownership (or control) of intangible assets can allow firms to differentiate their offerings to customers and establish some degree of competitive advantage. However, intangibles do not, apart from a few cases of licensing, generate value on their o...
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[1] The sensitivity of Amazon rainforests to dry‐season droughts is still poorly understood, with reports of enhanced tree mortality and forest fires on one hand, and excessive forest greening on the other. Here, we report that the previous results of large‐scale greening of the Amazon, obtained from an earlier version of satellite‐ derived vegetation greenness data ‐ Collection 4 (C4) Enhanced...
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Empirical evidence suggests that parents with higher levels of education generally attach a higher importance to the education of their children. This implies an intergenerational chain transmitting the attitude towards the formation of human capital from one generation to the next. We incorporate this intergenerational chain into an OLGmodel with endogenous human capital formation. In absence ...
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What powered Einstein’s discoveries? Was it asking naïve questions, stubbornly? Was it a mischievous urge to break rules? Was it the destructive power of operational thinking? It was none of these. Rather, Einstein made his discoveries through lengthy, mundane investigations, pursued with tenacity and discipline. We have been led to think otherwise in part through Einstein’s brilliance at recou...
متن کاملDid I say that word or did you? Executive dysfunctions in schizophrenic patients affect memory efficiency, but not source attributions.
INTRODUCTION Schizophrenic patients have difficulties in recognising previously presented verbal information and identifying its sources. The antecedents of these recognition and source misattributions are, however, largely unknown. The current study examined to what extent schizophrenic patients' lack of memory efficiency, their memory errors, and their source misattributions are related to ne...
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ژورنال
عنوان ژورنال: Journal of Business Finance & Accounting
سال: 2021
ISSN: 0306-686X,1468-5957
DOI: 10.1111/jbfa.12523