The allocation of decision rights is an integral component of designing organizational architecture. Economists have long understood the importance of co-locating decision rights with the knowledge that is valuable to those decisions. Following this prescription, marketing scholars have...

Using the Health and Retirement Survey and standard wage decomposition techniques, this paper finds that the difference in intermittent labor force participation between men and women accounts for 47 percent of the contribution to the wage gap of differences in observed characteristics. Not...

International business research has long acknowledged the importance of regional factors for foreign direct investment (FDIʺ) by multinational corporations (MNCsʺ). However, significant differences when defining these regions obscure the analysis about how and why regions matter. In response,...

Our contribution to the expanding literature on the globalization of research and innovation is to investigate the extent to which sector-specific developments in an emerging technology (such as increasing interdisciplinarity and complexity) affect inventive activities developed abroad. We look...

Der vorliegende Beitrag widmet sich der Frage, ob der bei der objektivierten Unternehmensbewertung vom IDW bisher verwendete typisierte Ertragsteuersatz i.H.v. 35 % sachgerecht ermittelt worden und dessen Verwendung noch angemessen ist. Beim typisierten Ertragsteuersatz des IDW handelt es sich...