Showing 1 - 10 of 62
This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US …
Persistent link: https://www.econbiz.de/10009447490
The study of organizational strategy, structure and culture has been an area of interest for strategic management research. While there is abundant empirical research on strategic management in the West, little research has been undertaken in countries such as Malaysia, Indonesia, Singapore,...
Persistent link: https://www.econbiz.de/10009434886
International Financial Reporting Standards (IFRS). The UAE has embraced globalization in order to participate in the benefits it … offers, including attracting foreign direct investment. Its adoption of IFRS is part of that process. In implementing IFRS …
Persistent link: https://www.econbiz.de/10009437631
The profile of accounting in the nonprofit sector has been raised substantially in recent years, due to profound changes in the institutional environment in which organizations in that sector operate. One of the factors that has resulted in the adoption of corporate-style financial management...
Persistent link: https://www.econbiz.de/10009437767
This paper explains the proliferation of consulting activities in nonprofit organizations, and illustrates it by a study of the external consultancies commissioned by one religious/charitable organization (RCO) within a twelve-month period. The qualitative study, conducted over one year,...
Persistent link: https://www.econbiz.de/10009437768
Nonprofit organizations operate in an increasingly corporatised, competitive environment. More and more, as institutions with charitable agenda, they need to promote an image that will enhance their ability to attract the funding they require in order to continue their operations. Competition...
Persistent link: https://www.econbiz.de/10009437769
The failure of industry incumbents to prosper or even survive from periods of discontinuous innovation has been consistently linked to organizational inertia. Recent work has unbundled the structure of inertia into two key determinants: 'resource rigidities' and 'routine rigidities'. In this...
Persistent link: https://www.econbiz.de/10009438136
Using sociological institutionalism the three articles constituting this dissertation scrutinize the relationship between organizations and their (social) environment at different levels of analysis and in the context of specific research questions. Drawing on qualitative research conducted in...
Persistent link: https://www.econbiz.de/10009447139
Corporate social responsibility (CSR) is a strategic issue. Yet, research in this area has primarily focused on establishing a link between CSR and financial performance, with significantly less attention given to the antecedents of CSR at the individual, firm or industry levels. Notably,...
Persistent link: https://www.econbiz.de/10009447216
How do evaluative practices become natural and ubiquitous in an organization? In this paper we integrate findings from previous empirical work on the adoption of evaluative practices in organizations with insights from institutional theory and social psychology research for advancing the...
Persistent link: https://www.econbiz.de/10009447449