The current paper studies the determinants of R&D strategy and analyzes the effects of R&D decentralization on financial performance and earnings management. We use a sample of 160 U.S. Multinational companies (MNCs) between 2001 and 2006. Our results provide evidence that MNCs decentralize...

This paper examines the effect of Corporate Governance (CG) on firms' performance and earnings management. Data has been collected from German companies listed on Frankfurt stock exchange. Board characteristics are used as the proxy for it, while performance is measured using the return on...

Auf der Basis einer umfassenden Analyse internationaler empirischer Studien der vergangenen 25 Jahre sowie einer empirischen Untersuchung von 468 jungen KMU setzt sich Sascha Kraus erstmals für den deutschsprachigen Raum mit dem Zusammenhang zwischen strategischer Planung und Erfolg in jungen...