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The influence of the trade-off between profitability and future increases in sales on cost stickiness

Argilés Bosch, Josep Ma.; García Blandón, Josep; … - In: Estudios de economía 44 (2017) 1, pp. 81-104

This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When … activity decreases firms are faced to keep profitability adjusting resources, while they should also consider long term … future opportunities. We find empirical evidence that changes in current firm profitability and one year ahead sales increase …

Persistent link: https://www.econbiz.de/10011980121

Evidence on the Winner-Takes-All Business Model : The Profitability Returns-to-Scale of Expenditures on Intangibles Made by U.S. Internet Firms, 1995-2001

Hand, John R. M. - 2014

exhibit increasing profitability returns-to-scale. That is, larger expenditures should be more profitable per dollar of …) profitability of expenditures made by U.S. Internet firms on brand, R&D and structural intangibles over the period 1995q1-2001q2 as …

Persistent link: https://www.econbiz.de/10014122787

The business model dilemma of technology shifts

Tongur, Stefan; Engwall, Mats - In: Technovation : the international journal of … 34 (2014) 9, pp. 525-535

Persistent link: https://www.econbiz.de/10010441297

Internal factors supporting business and technological transformation in the context of Industry 4.0

Kohnová, Lucia; Papula, Ján; Salajová, Nikola - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 137-145

areas such as employee education and training, organizational culture, strategy, or organizational processes, that will be …

Persistent link: https://www.econbiz.de/10012020017

Stakeholder Demand for Accounting Quality and Economic Usefulness of Accounting in U.S. Private Firms

Hope, Ole-Kristian - 2016

For some privately-held firms, the costs of providing high-quality accrual-based financial statements may outweigh the benefits of accommodating the demands of their stakeholders who may rely more on cash flows or have direct access to management. For other private firms, greater stakeholder...

Persistent link: https://www.econbiz.de/10013006269

Financial Reporting Quality of U.S. Private and Public Firms

Hope, Ole-Kristian - 2013

Using a new database that contains accounting data for a large sample of U.S. private firms, we provide an investigation of financial reporting quality (FRQ) of U.S. private versus public firms. We find that in general public firms have higher accrual quality and are more conservative. The...

Persistent link: https://www.econbiz.de/10013087095