The relevance of accounting and control to entrepreneurship and innovation has become more salient over the last few years. The traditional paradigm that identified accounting and control as nothing else but detrimental to these two aspects of management has been challenged both through new...

Using a large multi-country multi-industry sample of over 158,000 companies, the early-stage company sector is documented to have sizable destruction of revenues and jobs and as well as sizable gross creation of revenues and jobs. The creation aspect has captured the dominant attention of...

Recent theoretical and empirical work indicates that management control systems (MCS) are an important element in enhancing innovation. We extend this research thrust examining the adoption of MCS in product development, arguably one of the business processes where innovation plays a major role....

Using a large multi-country multi-industry sample of over 158,000 companies, the early-stage company sector is documented to have sizable destruction of revenues and jobs and as well as sizable gross creation of revenues and jobs. The creation aspect has captured the dominant attention of...

The behavior and determinants of market-to-revenue ratios in public and private capital markets is examined. Three samples are analysed: (1) all publicly traded stocks listed at some time on the New York Stock Exchange/American Stock Exchange/National Association of Securities Dealers Automated...