No abstract

Food retailers present consumers with a complex market offering. They offer consumers an assortment of products sourced from numerous suppliers, along with various services within a retailer-controlled environment (Burt & Sparks 2002). Food retailers aim to offer an assortment of products and...

The aim of this paper is to evaluate the causal effect of foreign acquisition on R&D intensity in targeted domestic firms. We are able to distinguish domestic multinationals and non-multinationals, which allows us to investigate the fear that the change in ownership of domestic to foreign...

No abstract

The decision on investment in R&D is very important and highly risky for firms’ performance and survival in their business. This paper focuses on the commercialization of firms’ investment in innovation and how these decisions affect their performance. The study uses a large innovation...

The question whether intake of alcohol is associated with liver cirrhosis mortality is analyzed using aggregate data for alcohol consumption, alcohol related diseases and alcohol policies of 16 European countries. The empirical analysis gives support to a close association between cirrhosis...

No abstract

This paper studies the extent to which present annual reporting practices fulfill the themes of comprehensive business reporting put forth by the Jenkin’s Report and a series of authoritative reports that have emerged in its wake, and thereby examines which types of information suppliers find...

A part of the emerging sustainability management accounting is corporate health and safety performance. One performance dimension is the costs of occupational accidents in companies. The underlying logic for calculating these costs is that if occupational accidents are prevented then these costs...

No abstract