The study of the determinants of innovation processes has received great attention in both the economics and the business literature. However, only few contributions have proposed a comprehensive framework able to bring together different but not mutually exclusive research approaches. This...

This paper explores the underlying dimensions of absorptive capacity and its impact on the performance for firms in Zambia and Mauritius. It first defines a firm's capacity to absorb spillovers as a latent variable observable indirectly through its underlying dimensions. By means of structural...

The objective of this research is to investigate the textual construction of annual reports (MD&A) of Italian listed companies. The paper builds on methodologies developed in prior empirical studies of annual reports readability and content analysis. Two dimensions are investigated: a) text ease...

The 2003 Italian corporate law reform, which established one-tier and two-tier boards for listed and unlisted joint stock companies, introduced alternative corporate governance systems. In addition to the traditional model, which, at least in its basic features, continues to be used by the...