Alrich and Martínez (2001) pointed out that in "entrepreneurship many are called, but few are chosen". Many entrepreneurs try seriously to create a lasting organization, but most of them do not pass through the three stages of the entrepreneurial startup process. There is scarce research...

Despite the fact that career attitudes and their influence on career outcomes is widely researched in the field of occupations and careers, little is known about the influence of cultural norms and values on career attitudes. We propose that national cultural dimensions influence students’...

The principal objective of the present study is to explain the changes in the direction of agri-food trade flows during the second half of the twentieth century. Since the end of the Second World War, trade has tended to be concentrated among developed countries, breaking the pattern of...

This study investigates whether and how a firm's voluntary adoption of International Financial Reporting Standards (IFRS) influences the extent to which firm-specific information is capitalized into stock prices measured by stock price synchronicity. We also study the role of analyst following...

The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS harmonization decisions. The...

The global number of regulatory changes less favourable to foreign direct investment increased significantly in 2004 and 2005. But before declaring an end to the era of liberalism and the advent of a new era of protectionism, or perhaps of strategic interventionism, one should add a word of...

This study investigates the determinants of Chinese outward direct investment (ODI) and the extent to which three special explanations (capital market imperfections, special ownership advantages and institutional factors) need to be nested within the general theory of the multinational firm. We...

When a company operates outside of its home country, it may suffer a ‘liability of foreignness.' Does this a priori theoretical expectation hold in the global banking industry? Banks increasingly compete outside of their home countries, and operating environments often differ sharply across...

This study examined the determinants of global merger and acquisition (M&A) deals completion by using organizational learning theory and the concept of experience. The paper used a sample of 2,370 Chinese firms from 2,187 global M&A deals extracted from the Zephyr M&A database. By applying the...

As companies expand their operations across national borders, international internal audit assignments are becoming commonplace. However, the internal audit functions of multinational companies face unique issues since their work quality is influenced by interactions with employees from various...