Prior studies of the comparative performance of greenfields and acquisitions have advanced competing arguments, with … some arguing that greenfields should outperform acquisitions because acquisitions are costlier to integrate, and others … that acquisitions should outperform greenfields because greenfields suffer from a liability of newness. Moreover, while the …

target firm’s embedded ties in acquisitions. We identify four critical areas - communication, idiosyncratic investments …

The market for corporate control in the second largest economy in the world behaves very different from that in the U ….S. Using a sample of 91 mergers in the period 1982-2003 we document several distinctive features of this market in Japan. First …, we show that in stark contrast to the pro-cyclical U.S. merger waves, mergers in Japan tend to be counter-cyclical, both …

Arnick Boons (1957) is part time Professor in Management Accounting & Control at RSM Erasmus University. He obtained a … control, and in particular he explores the implications of customer value management for the design of management accounting … and management control systems. The central theme of the accounting research programme of ERIM concerns the economic and …

control towards a broad array of information, (2) recognize the importance of organizational context and control system design …

Control in interfirm transactional relationships has, inter alia, the purpose of mitigating potential opportunistic … behaviour. For an individual actor the power-base to exercise control over the (output of) the behaviour of another actor in the … relationship is a contractual arrangement. From a contractual perspective control systems are designed, thus providing contractual …

made between emphasizing commitment or control in the design of HRM practices. To test for gender differences use is made … factors related to the business (e.g., firm size, age, sector) – HRM in female-led firms is more control-oriented than that in …

We examine 865 acquisitions by Dutch industrial firms over the period 1993–2004. Theoretical work based on principal …–agent problems predicts that managers of exchange-listed corporations may pursue acquisitions even when these do not add value for … chapter we measure the shareholder wealth effects of acquisitions and the factors that determine these wealth effects …