The paper analyses the different accounting methods for strategic investments in separate financial statements according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP, including the statements of the German professional institute of...

This empirical paper explores knowledge outflow from MNC subsidiaries and its impact on the MNC performance. We develop and test hypotheses derived from literature on MNC knowledge flows integrated with the perspective of knowledge-creating, self-interested MNC subsidiaries. The hypotheses are...