This paper provides evidence of how a transition to IFRS affects key financial ratios and the pertinent financial statement items. Building on Lantto and Sahlström's (2009) evidence from creditor-oriented code law regimes, we examine the impact of IFRS transition on listed companies in the...

Purpose: The purpose of this study is to explore the link between external business model communication and financial performance for ten cross-national acquisitions by Danish companies. Methodology: We tie stakeholder and shareholder theory to Magretta's (2002) model, which capture a holistic...

This paper analyzes how hospital service centralization affects performance, assessed by length of stay and readmission rate. The centralization was demanded by a public policy change in Danish healthcare in 2011. We adopt the view of institutional theory and employ a mixed-methods approach in a...