Abstract Shyam Sunder’s monograph ‘Rethinking Financial Reporting: Standards, Norms and Institutions’ explores the extent to which it is possible to deliver ‘better financial reporting’ so as to support investment decision making and valuation. In this review paper it is argued that a...

Zusammenfassung In dieser Studie werden die Anreize für Innovationsaktivitäten von Firmen mit eingeschränkter und unbeschränkter Haftung untersucht. Innovationen sind mit einem gewissen Risiko behaftet. Firmeneigner können ihr persönliches Risiko jedoch begrenzen, wenn das Unternehmen eine...

This paper presents an agent-based simulation with the main insights from business theory to study firm growth and firm dynamics in a stochastic evolutionary model. Firm growth behavior and firm dynamics are defined according to the results of a panel data for a set of manufacturing markets for...

Purpose The purpose of this paper is to identify factors of change in business relationships among companies operating in agribusiness input distribution channel. Design/methodology/approach This study, based on a qualitative approach applying network perspective, is focused on agri-markets for...

Purpose The purpose of this paper is to examine the direct and interactive effects of audit service quality and audit market concentration on performance of public accounting firms in Taiwan. Design/methodology/approach Empirical data of this study come from registered public accounting firms in...

This study models competition in local deposit markets between for‐profit and not‐for‐profit financial institutions. For‐profit retail banks may offer a superior bundle of financial services, but not‐for‐profit (occupational) credit unions enjoy subsidies from their sponsors (and...

Purpose – The purpose of this paper is to explore the unclear relationship between industry structure and open innovation. Design/methodology/approach – The focus of the study is on firms that received external help to develop their products or that helped third parties in developing their...

Purpose – The purpose of this paper is to investigate whether the level of market concentration in Sri Lanka's banking sector is positively associated with bank‐specific interest spreads after controlling for other bank‐specific and exogenous influences. Design/methodology/approach – A...

In this article, the authors examine the distribution of the stock returns for the acquiring firm and the corresponding market index. They find that significant non-normal distributions exist in a large number of acquiring firms. The authors use two robust regressions to examine the reliability...