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The moderating effects of national culture on the development of organizational learning culture: A multilevel study across seven countries
Škerlavaj, Miha; Su, Chunke; Huang, Meikuan - In: Journal for East European Management Studies 18 (2013) 1, pp. 97-134
This study examines the moderating effects of national culture dimensions (Hofstede 1980) on three key elements in the … development of organisational learning culture: information acquisition, information interpretation and behavioral and cognitive …
Persistent link: https://www.econbiz.de/10010369053
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Organising R&D in globalised context: Convergence or divergence? The relative influence of Dutch and foreign cultures on the organisational structure of R&D in multinational corpor...
Offereins, Anneke; Fruytier, Ben - In: Management Revue 17 (2006) 4, pp. 466-483
This paper examines national culture as an explanatory variable in the convergence versus divergence debate of R …. It is argued that culture may have a decisive effect on R&D group-structure. On the one hand the results of the study …-Saxon-based culture. On the other hand, there is a persistence of differences owing to the dominance of the domestic culture on the one …
Persistent link: https://www.econbiz.de/10010318096
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Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? Empirical evidence based on US GAAP annual reports
Henselmann, Klaus; Scherr, Elisabeth - 2012
, we develop an automated content analysis technique to assess the bankruptcy risk of companies using XBRL tags. We develop …
Persistent link: https://www.econbiz.de/10010308947
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The influence of national culture on business students' career attitudes: An analysis of eight countries
Gunkel, Marjaana; Schlägel, Christopher; Langella, Ian M. - In: Zeitschrift für Personalforschung (ZfP) 27 (2013) 1, pp. 47-68
culture has significant effect on all four career attitudes and in particular on career planning and career optimism. We …
Persistent link: https://www.econbiz.de/10010369044
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Do Institutions and Culture Matter for Business Cycles?
Altug, Sumru; Canova, Fabio - 2012
We examine the relationship between institutions, culture and cyclical fluctuations for a sample of 45 European, Middle …
Persistent link: https://www.econbiz.de/10010500213
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The effects of CSR report mandatory policy on analyst forecasts: Evidence from Taiwan
Tseng, Tzu-Yun; Shih, Niensu - In: Journal of Risk and Financial Management 15 (2022) 6, pp. 1-17
The Taiwanese government altered its corporate social responsibility (CSR) report management policy from voluntary disclosure and assurance of CSR reports to partial mandatory disclosure and partial mandatory assurance. This paper examines this policy's effects on analyst forecast. The empirical...
Persistent link: https://www.econbiz.de/10014332457
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Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings
Henselmann, Klaus; Scherr, Elisabeth; Ditter, Dominik - 2013
The business reporting standard XBRL offers the opportunity to easily extract and analyze a sufficient number of … monetary items out of single annual reports for statistical analysis purposes. Using XBRL 10-K reports filed with the SEC EDGAR … average, we find that for all monetary numbers that are contained in the examined XBRL reports, the first digit distribution …
Persistent link: https://www.econbiz.de/10010327520
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Is there a conflict between principles-based standard setting and structured electronic reporting with XBRL?
Beerbaum, Dirk; Piechocki, Maciej; Weber, Christoph - In: European Financial and Accounting Journal 12 (2017) 3, pp. 33-52
structured electronic reporting, which requires detailed and specific requirements, for which rule-based accounting has …
Persistent link: https://www.econbiz.de/10011937420
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The role of XBRL adoption on enhancing transparency of information disclosure: A case study of Jordanian financial companies
Alkayed, Hani; Zighan, Saad; Qabajeh, Majed; … - In: Cogent Business & Management 10 (2023) 3, pp. 1-17
The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and … XBRL on improving information transparency and efficiency of Jordanian financial companies. XBRL reporting leads to better …. XBRL holds more potential for promoting corporate social and environmental sustainability performance reporting. The study …
Persistent link: https://www.econbiz.de/10014527474
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Digital Financial Reporting – Consequences and Implications for the Use of the New Medium
Schulze, Milan - In: Junior Management Science (JUMS) 7 (2022) 4, pp. 1001-1031
, or the digitization in financial reporting, reaches another level of effectiveness as a new medium. Both the volume of … reporting using the new medium must be understood as change management, in that traditional business management thinking and …
Persistent link: https://www.econbiz.de/10014528840