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This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German...
Persistent link: https://www.econbiz.de/10010421323
This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German...
Persistent link: https://www.econbiz.de/10003716138
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Context matters in the global strategy literature. We discuss how Africa, as a setting that received limited attention in the past, offers opportunity to challenge existing theory, and develop new insights. The overall goal is to ask: What will the field of global strategic management look like...
Persistent link: https://www.econbiz.de/10012978875