Literature in strategy and entrepreneurship resorted to the concept of imprinting to explain the resilience of firms' traits. Nonetheless, it assumed such a process is at work rather than indulging in its explanation. This article advances a conceptual framework based on an original definition...

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Organizational and sociological research dealing with network governance has mainly focused on network advantages rather than on their problems or dysfunctionalities. This left partially unexplored the field of network failure. Even if some early attempts at explicitly theorizing network...

The purpose of this paper is to delve into the processes whereby cultural industries are interpreted by cultural, political and administrative actors, generating diverse and often unpredictable cultural, economic and social effects. By drawing evidence from a field project on the movie and...

The aim of this study is to test what drives the way in which companies disclose materiality in their Integrated Reports (IRs). Materiality is one of the main themes (and challenges) in the IR discourse, and it will probably play a central role in the actual success of the International...

This article examines the pervasiveness of the accruals mispricings in nine industries within a benchmark of seventeen European countries. We find that the accruals mispricing post the introduction of International Financial Reporting Standards is present in an average of two to six of the nine...

We study optimal pricing strategies and consequent market shares' dynamics in a transition from an old and established technology to a new one. We simulate an agentbased model, in which a large population of possible buyers decide whether to adopt or not depending on prices, private signals and...

In an over-connected world where ICTs dominate firms' development and evolution, outsourcing is an increasingly adopted practice by IT firms facing a third-generation of inter-firm interactions: after the IT and business processes' outsourcing, and then the offshore outsourcing, now we face a...

Bayesian Confirmation Measures can be used in ranking inductive rules obtained as an output when using Association Rules in database mining. Many measures of this kind have been defined and the choice of the right one can be considered as a further challenge to be faced. In this paper we try to...

The paper analyzes the ways of reporting other comprehensive income (OCI) and their relationships with three different variables, i.e. the volatility, the sign and the total amount of such accounting items. In order to investigate the reasons of such relationships, the study considers the final...