Purpose – This paper aims to investigate factors which may influence or bias judges’ decisions to exclude or admit the testimony of accounting expert witnesses, under the US judicial guidelines commonly known as the Daubert/Kuhmo standards. Accounting experts are increasingly providing...

Abstract Labor market outcomes such as turnover and earnings are correlated with employer characteristics, even after controlling for observable differences in worker characteristics. We argue that this systematic relationship constitutes strong evidence in favor of models where workers choose...

Summary This is the first study of the link between internationalization and firm survival during the 2008/2009 crisis in Germany, a country which was hit relatively lightly compared to other countries. Moreover, it is the first study which looks at the role of importing, exporting and FDI...

Survival determinants can influence important strategic decisions. Analysis of longitudinal data on 418 online retailers in fourteen Bizrate product categories yields insights into key survival determinants. Survival tends to be easier for introductory versus growth stage entrants. Survival,...

We study the implications of ownership and its induced incentives on firm survival on the stock market for young and high‐tech firms. Using a unique data set of all 341 firms listed on the Neuer Markt , the German equivalent of the NASDAQ, our results differ from studies on more traditional...

Purpose The purpose of this paper is to study the empirical relationship between specialization, diversification and rate of survival in the digital publishing industry. The sample includes all publishing companies in Italy that produce electronic content and distribute it through internet...

One of the central topics in the research of higher education is the degree of match between education and work as measured by earnings. Traditional literature has shown the correlation between the duration of studies and earnings in the work life. The authors' present study aims to enlarge this...

India is on the path of developing its smart cities at a faster pace in near future. But what constitutes a smart city and what is purpose of this focus remains to be explored. Through in depth literature review and grounded approach this paper, appraises the genesis of smart city to develop a...

This article describes how “START-UP NY” is a state-funded economic development program that encourages businesses to locate to several of its college campuses in exchange for a 0% tax rate for business and their employees. While the program has received much coverage in the popular press,...