In a relatively recent paper, Gehrig and Stenbacka (Eur Econ Rev 51, 77–99, 2007) show that information sharing increases banks’ profits to the detriment of creditworthy entrepreneurs in a model of a banking duopoly with switching costs and poaching. They restrict their analysis to the case...

This paper examines the dynamic process of quality adjustment in cases where the economy lacks a sufficient number of markets for coordinating the level of attributes that configure the qualities of products. It shows that an adjustment process through the development and selection of...

In October 2002, a substitution reform was introduced in the Swedish pharmaceuticals market. In this paper, the effects of increased price competition due to the reform on the entry of new pharmaceutical products were studied. The results show that the reform did affect the entry behavior of...

This paper's field evidence is: (1) in reality a major exchange rate change devastates an economy, i.e. the widespread academic faith that exchange rate changes are either beneficial or harmless is a false faith that contributes to needless world-wide economic havoc; (2) the 1982-85 exchange rate...

There is currently considerable interest in the topic of internal audit and its contribution to exact management of any business economic resources. Within this framework of extremely fluid business environment, the research tested the hypothesis about the role of internal auditing for the...

Export channel management has gained a greater relevance as one of the challenges related to internationalization processes. Analyzing the conclusions of the articles that have studied the control systems role in the context of the interorganizational relationships (Interoganisational Control,...

This study analyzes if the implementation of TQM practices and the business performance are factors which describe ISO 9000 certified companies into the Spanish furniture industry. It also analyzes the positive relationship between TQM practices and business performance. The results of the...

This paper focuses on earnings benchmarks using a sample of Spanish hotel firms. In particular, we examine two earnings benchmarks: loss avoidance and earnings decreases avoidance. First, we use frequency histograms to detect a discontinuity around zero. Second, we use discretionary accruals and...

This study aimed at establishing the degree of influence of cost elements on the productivity of manufacturing companies. The study made used of a survey research design method and data were obtained through questionnaire and analyzed with the Ordinary Least Square (OLS) method. The study...

The study examined the degree of influence of oil spillage and gas flaring costs on life expectancy rate of the Niger Delta people of Nigeria. It was intended to survey the life threatening impacts of lost revenue occasioned by oil spillage and gas flaring activities of the Oil and Gas companies...