Showing 1 - 10 of 21
know from the African history that these nations already had in place their own accounting and auditing systems prior to …
Persistent link: https://www.econbiz.de/10010680525
Despite the relevance of fair value accounting to the financial statements, it was not adopted by standard setting bodies until recently. This paper investigates the evolution of fair value accounting in the USA and shows that several factors, such as accounting standard setting bodies,...
Persistent link: https://www.econbiz.de/10008755466
-based firms (NTBFs) and established businesses is realized. Using a micro-level dataset for Sweden in which we follow new entrants …
Persistent link: https://www.econbiz.de/10010945043
New technology-based firms (NTBFs) are usually restricted by limited ownership and management structures. This paper explores whether acquisition, particularly that by multinational enterprises (MNEs), promotes the growth of NTBFs. Based on micro-level longitudinal data, we construct a large...
Persistent link: https://www.econbiz.de/10010945046
According to the Innovation Union Scoreboard, published by the European Commission every year, Sweden has been, and … Scoreboard 2014 (European Union, 2014: 5), Sweden has the top position (ranked number 1) of all EU28 Member States in what is … called “EU Member States’ Innovation Performance”. In the ranking there are 10 countries between Sweden and the EU average …
Persistent link: https://www.econbiz.de/10011267946
We analyze the rate of formation, the characteristics, and the performance of different types of new firms in Sweden … over a decade. Comparisons to Denmark, Brazil, and the U.S. suggest that the environment for new firm formation in Sweden …
Persistent link: https://www.econbiz.de/10009651239
, Austria and Sweden the paper highlights that in the UK national policies encourage and have resulted in all four university … models. In Sweden and Austria policy institutions tend to privilege in particular the RIS university model, whilst at the …
Persistent link: https://www.econbiz.de/10010812564
We investigate the relationship between the survival performance of new technologybased firms (NTBFs) over the business cycle and compare them against other entrepreneurial firms. Our data comprise the entire population of entrepreneurial firms entering the Swedish economy from 1991 to 2002,...
Persistent link: https://www.econbiz.de/10010722788
This article contributes with knowledge about accounting history in Sweden between 1834-1903. It is written from the … perspective of new accounting history. As such, it focuses on how the socio-political-economic context affects accounting but also … industrialisation in Sweden. The first mechanical weaving company in Sweden, the textile mill Rydboholm, is used as an example to …
Persistent link: https://www.econbiz.de/10010669133
This article about accounting history in Sweden deals with the period between 1903 and the Second World War. It focuses … and organisational functions. It makes use of the first mechanical weaving factory in Sweden (the factories of Rydboholm …
Persistent link: https://www.econbiz.de/10010669138