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Globalization of Innovation : The Moderating Role of Project-level Investment Strategy and Country Type in Location Choicee for R&D-related FDI
Choquette, Eliane; Haakonsson, Stine Jessen; Jensen, … - 2021
emerging) on the importance of the innovation framework and local innovation capabilities. Our analysis of 588 R … whereas a host country’s innovation framework and capability overall do affect the location decision, their ultimate effects …, innovation and educational policies and programmes …
Persistent link: https://www.econbiz.de/10013213768
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Technology Transfer and Implementation Performance : A Study of 'Time-to-Build' in the Global Semiconductor Industry
Salomon, Robert M. - 2013
Organizational growth and performance hinge upon the effective implementation and transfer of technological knowledge. Implementing and transferring such knowledge however can be difficult and time-consuming. Interestingly, we understand little about what determines the performance of...
Persistent link: https://www.econbiz.de/10012711909
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Corporate Codes of Ethics, National Culture, and Earnings Discretion : International Evidence
Chu, Chen - 2016
This study examines the role of codes of ethics in reducing the extent to which managers act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter...
Persistent link: https://www.econbiz.de/10012993429
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Using Central Counterparties to Limit Global Financial Crises
Henkel, Christoph - 2020
Conventional economic analysis assumes that Central Counterparties (CCPs) may help to reduce systemic risk and avoid future financial crises by mandating the central clearing of over-the-counter (OTC) derivatives. This view largely goes unchallenged by governments, regulators, practitioners, and...
Persistent link: https://www.econbiz.de/10014101938
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Accounting for financial instruments in the banking industry : conclusions from a simulation model
Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003
The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial statements of banks. We develop a...
Persistent link: https://www.econbiz.de/10009765358
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Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II) : Political Factors and Future Scenarios for U.S. Accounting Standards
Hail, Luzi - 2011
This is the second article of a two-part series analyzing the economic and policy factors related to the potential adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis and discuss economic factors driving the costs and...
Persistent link: https://www.econbiz.de/10013132218
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Adopting a Label : Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
Daske, Holger - 2013
This study examines liquidity and cost of capital effects around voluntary and mandatory IAS/IFRS adoptions. In contrast to prior work, we focus on the firm-level heterogeneity in the economic consequences, recognizing that firms have considerable discretion in how they implement the new...
Persistent link: https://www.econbiz.de/10013085326
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Adopting a Label : Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
Daske, Holger - 2013
This study examines liquidity and cost of capital effects around voluntary and mandatory IAS/IFRS adoptions. In contrast to prior work, we focus on the firm-level heterogeneity in the economic consequences, recognizing that firms have considerable discretion in how they implement the new...
Persistent link: https://www.econbiz.de/10013092806
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Convergence of Accounting Standards and Foreign Direct Investment
Ding, Yuan - 2014
Since the development of the eclectic paradigm by Dunning (1977; 1988; 1993), many studies have investigated different forms of location advantages that attract foreign direct investment (FDI). In this study, we consider accounting standards as a component of the institutional infrastructure of a...
Persistent link: https://www.econbiz.de/10013069063
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R&D Disclosures and Capitalization Under IAS 38 – Evidence on the Interplay Between National Institutional Regulations and IFRS Adoption
Dinh, Tami - 2020
the management commentary. National disclosure regulations can make R&D capitalization more informative when investors are … skeptical of capitalization due to reliability concerns. We find that firms with higher levels of R&D disclosures that are not … and market values decrease with higher R&D capitalization, indicating that capitalization introduces information …
Persistent link: https://www.econbiz.de/10012843079