This study contributes to the growing body of research on the phenomenon of zombie firms by adopting a novel perspective that links corporate zombification to CEO narcissism. In line with the behavioral corporate governance approach and the Upper Echelons Theory (Hambrick & Mason, 1984), the analysis explores how CEO narcissism can influence a firm’s likelihood […]
IFRS 13 provides three approaches to measure the fair value of an asset: market approach, cost approach, and income approach. The market approach assumes that the value of an intangible asset can be estimated directly from the market. The comparable transactions approach is the most important method used to value intangibles under the market approach. […]
The valuation of human capital in a research department is crucial for the success and competitiveness of knowledge-intensive companies. This study aims to advance the understanding of human capital assessment by examining its impact within the research sector, which is vital for industries relying on innovation and knowledge creation. Previous research has focused on the […]
This paper delves into the emerging realms of digital finance, with a particular focus on Banca Popolare del Cassinate’s investment in the FX12 platform. It explores the concept of digital finance and its transformative impact on the financial sector, discussing both its advantages and challenges. Digital finance, or fintech, has fundamentally reshaped financial services by […]
Intangible assets (i.e. intellectual capital, brand, patents, R&D) have a strategic role in creating value for company. According to Fombrun (1996) corporate reputation is defined as “a perceptual representation of a company’s past actions and future prospects that describes the firm’s overall appeal to all of its key constituents when compared with other leading rivals” […]