This study examines strategic alliances as channels for tax knowledge diffusion between firms. Although strategic alliances are primarily expected to foster their main business purposes, we focus on whether tax knowledge potentially diffuses as a second order effect of peer-to-peer cooperation....

This paper examines how university research alliances and other cooperative links with universities contribute to startup employment growth. We argue that “scientific absorptive capacity” at the startup is critical for reaping the benefits from university research alliances, but not...

The theory of strategic groups assumes that strategic groups are built when new resources become available as a result of social change. This paper examines the extent to which the process of globalization creates new chances for the acquisition of resources, which also leads to the creation of...