Showing 1 - 10 of 34
Persistent link: https://www.econbiz.de/10011091223
This paper investigates the strategic impact of organizational design on product market competition. In a duopoly model of horizontal and vertical product differentiation, each firm's manager can impose a product location, or delegate responsibility to select product location to his subordinate....
Persistent link: https://www.econbiz.de/10011092464
Much of the literature on the usefulness of company financial statement information focuses on the United States and the United Kingdom. But, these two countries are characterized by similar and rigid regulatory and enforcement regime. This study provides direct evidence from the Netherlands –...
Persistent link: https://www.econbiz.de/10011090499
The paper deals with the issue of budget setting to the divisions of a company. The approach is quantitative in nature both in the formulation of the requirements for the set-budgets, as related to different general managerial objectives of interest, and in the modelling of the inherent...
Persistent link: https://www.econbiz.de/10011090567
of a fully specified theory but also by data availability. Our clinical study overcomes these problems by providing an in … downfall.We provide insights into these relationships and their complexity that present theory and empirical studies cannot …
Persistent link: https://www.econbiz.de/10011091014
This study looks inside a large retail-banking group to understand how corporate politics affect internal capital allocation. The group consists of a headquarters organization and about 150 member banks which own the headquarters. Our data is from the firm’s managerial accounting system and...
Persistent link: https://www.econbiz.de/10011091968
Nowadays, every bookkeeping system used in practice is automated. Most bookkeeping software and integrated information systems are based on databases. In this paper, we develop a new conceptual bookkeeping model which is not based on manual techniques, but which is applicable in a database...
Persistent link: https://www.econbiz.de/10011092844
In Hens (1997), a new adjustment process is proposed for a setting with reopening spot and asset markets. He argues by means of an intemporal variant of Scarf's example that this process is more stable than the other processes, although in general it might be more stable or less stable. This...
Persistent link: https://www.econbiz.de/10011090350
Persistent link: https://www.econbiz.de/10011090424
The “gambler’s fallacy” is the false belief that a random event is less likely to occur if the event has occurred recently. Such beliefs are false if the onset of events is in fact independent of previous events. We study gender differences in the gambler’s fallacy using data from the...
Persistent link: https://www.econbiz.de/10011090580