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Earnings management and macroeconomic crises

Flores, Eduardo; Weffort, Elionor Farah Jreige; Silva, … - In: Journal of Accounting in Emerging Economies 6 (2016) 2, pp. 179-202

earnings management practices by the companies listed in the capital markets of Brazil and the USA. Design … macroeconomic crises, companies are more motivated to employ earnings management practices both in Brazil and in the USA …

Persistent link: https://www.econbiz.de/10014839558

The changing IFRS debate in the USA: a rejoinder

Negash, Minga; Holt, Andrew; Hathorn, John - In: Journal of Accounting & Organizational Change 13 (2017) 1, pp. 65-84

USA are not sufficiently grounded on principles of recognition, measurement and disclosure. Second, the evidence does not … industries. The final observation is the political process of managing change in the standard setting/adoption process in the USA … the USA by soliciting and documenting the opinions of future practicing accountants. …

Persistent link: https://www.econbiz.de/10014840534

Barriers to entry in industrial markets

Karakaya, Fahri - In: Journal of Business & Industrial Marketing 17 (2002) 5, pp. 379-388

This study examines the importance of 25 barriers to market entry in industrial markets. A survey of 93 firms indicates that majority of business executives consider cost advantages and capital requirements to enter markets as the two most important barriers to entry followed by incumbents...

Persistent link: https://www.econbiz.de/10014842669

Measurement equivalence and applicability of core marketing concepts across Nigerian, Kenyan, Japanese and US firms

Dadzie, Kofi Q.; Johnston, Wesley J.; Yoo, Boonghee; … - In: Journal of Business & Industrial Marketing 17 (2002) 6, pp. 430-455

, Japan and the USA. The results show that optimal scaling analysis of the managers’ evaluations provide more valid and …

Persistent link: https://www.econbiz.de/10014842672

Tacit knowledge transfer and firm innovation capability

Tamer Cavusgil, S.; Calantone, Roger J.; Zhao, Yushan - In: Journal of Business & Industrial Marketing 18 (2003) 1, pp. 6-21

This study surveys a broad spectrum of US manufacturer and service firms to examine the effect of tacit knowledge transfer on firm innovation capability. The authors present a set of hypotheses concerning the relationships between inter‐firm relationship strength and tacitness of knowledge...

Persistent link: https://www.econbiz.de/10014842683

An empirical inquiry into international expansion of US retailers

Vida, Irena - In: International Marketing Review 17 (2000) 4/5, pp. 454-475

Uses the results of a mail survey to gain insights into international expansion of US retailers and their strategic thrusts. The findings indicate that important drivers of the retail internationalization process are related to four distinct retailer characteristics, i.e. retail‐specific...

Persistent link: https://www.econbiz.de/10014827178

Retail buyer beliefs, attitude and behavior toward pioneer and me‐too follower brands

Alpert, Frank; Kamins, Michael; Sakano, Tomoaki; Onzo, Naoto - In: International Marketing Review 18 (2001) 2, pp. 160-187

brand advantage with retailers developed in the USA was tested in Japan, as a replication and cross‐cultural extension. This … differences in pioneer brand advantage with retailers between Japan and the USA are discussed. Results from a survey of buyers …

Persistent link: https://www.econbiz.de/10014827192

An expanded price/brand effect model ‐ A demonstration of heterogeneity in global consumption

Maxwell, Sarah - In: International Marketing Review 18 (2001) 3, pp. 325-343

/brand effect model. Middle‐class consumers in two countries are compared: the USA, an established consumer society, and India, a …

Persistent link: https://www.econbiz.de/10014827200

Negotiation approaches: direct and indirect effect of national culture

Lin, Xiaohua; Miller, Stephen J. - In: International Marketing Review 20 (2003) 3, pp. 286-303

The focus of the study is on direct and indirect effects of national culture on negotiation behavior in international business. It argues that negotiation approach is conditioned primarily by relational contextual variables, e.g. relationship commitment and relative power, that national culture...

Persistent link: https://www.econbiz.de/10014827243

Impact of Export Market Expansion Strategy on Export Performance

Lee, Chong S.; Yang, Yoo S. - In: International Marketing Review 7 (1990) 4

This empirical study investigates the relationship between the choice of an export market expansion strategy and the subsequent performance of exporting firms. Multiple measures of export performance were compared across three groups of firms following different export market expansion...

Persistent link: https://www.econbiz.de/10014827584