The paper further contributes to our understanding about the role of societal trust in influencing mergers outcome. Using a large sample of cross-border mergers across 56 countries between 1985 and 2014, we show that, conditional on announcement of cross-border mergers, larger differences of...

Der Autor verfolgt das Ziel, die Verknüpfung von handels- und steuerrechtlicher Rechnungslegung aus ökonomischer Sicht theoretisch fundiert zu analysieren. Vor allem soll die Bedeutung dieser Verbindung im Hinblick auf eine gesamtwirtschaftlich effiziente Verwendung knapper Ressourcen...

We examine the links between innovation investment, innovation output and productivity in service enterprises. For this purpose, we use micro data from the Community Innovation Surveys 2006-2008 in Germany, Ireland, and the United Kingdom and estimate an augmented structural model which links...

This paper examines the links between internationalisation, innovation and productivity in service enterprises. For this purpose, we use micro data from the Community Innovation Survey 2008 in Germany, Ireland and the United Kingdom, and estimate an augmented structural model. Our empirical...