This study examines whether the introduction of SFAS 141 “Business Combinations†(2001) and SFAS 142 “Goodwill and other Intangible Assets†(2001) has led to more precise information about accounting goodwill in the financial statements of acquirers. Acquisitions in the...

In this article student ratings of undergraduate level Economics courses are analysed on the basis of the aggregated results of end-of-term questionnaires. Two groups of students were involved, one of which was taught in Dutch and the other in English. In the analysis the influence was...

In this paper, we contribute to the extant Industrial Relations literature, which is almost completely confined to estimating the effects of worker participation within a single country, by conducting a comparative multi-country study using unique data from the European Company Survey 2009. We...

The reason for this research is that at the beginning of the 21st century, some important changes were introduced in the international standards of accounting affecting reporting on goodwill. The intentions of the standard-setting bodies in drafting the new rules were that the financial...

In this article we have investigated whether the determinants of excess returns (especially of target excess returns) are valid for purchased goodwill as well. Among them are acquirer’s and target’s Tobin’s q, and debt assets ratio, that explain value creation of...

This study seeks to offer a contribution to the works council – organizational performance literature by adding, to date, largely unexplored potential contingencies: the attitudes of Dutch top managers and works councils as to the functioning of the latter, in bad vis-à-vis good times. The...

Although works councils have, by and large, equally extensive legal rights in Germany and the Netherlands, this is the first econometric analysis that investigates the influence of Dutch works councils on firm performance. We use a nation-wide Dutch dataset with information on...

This paper describes a qualitative study into what bankers think the main reason is for some firms to perform better than other firms during the 2008/2009 credit crunch. The Delphi technique, combined with the use of Fleiss’ Kappa to rank the collective outcome, is used to find testable...