Konzernabschlüsse. Die Theorie der Unternehmenskooperation und der Rechnungslegung nach den International Financial Reporting Standards … theory and financial reporting according to the International Financial Reporting Standards, this study collects the …

research directions to further our understanding of technical change and innovation in the ICT sector. …

industries in the sector-specific takeover market, this working paper proves the common knowledge for the example of … corporate characteristics are of significant importance. With respect to prevailing takeover strategies, the survey reveals a …-affected takeover strategies that are elaborated on more closely within the working paper. Examining an acquisition focus in terms of …

We analyze a Bayesian merger game under two-sided asymmetric information about firm types. We show that the standard … prediction of the lemons market model-if any, only low-type firms are traded-is likely to be misleading: Merger returns, i.e. the … difference between pre- and post-merger profits, are not necessarily higher for low-type firms. This has two implications. First …

facilities that include external sources of information into the innovation process. This trend towards an open innovation … in external R&D allow fast adaptations within the innovation process in case of changing market trends or radical … innovations. Furthermore, opening up the innovation process simplifies an integration of required know-how from another industry …

Information and knowledge are important prerequisites for innovation activity in firms. One important means of … acquiring coplementary knowledge are innovation networks. Depending on their absortive capacity and knowledge base, firms … differences between manufacturing firms and business-related service firms. Using data from a regional innovation survey carried …

There is growing evidence that firms increasingly adopt open innovation practices. In this paper we investigate the … impact of two such external knowledge acquisition strategies, buy and cooperate, on firm's product innovation performance … while both buy and cooperate have a positive effect on innovation, there is little statistical evidence that using them …