This research note aims to enrich our understanding of reporting incentives of firms listed in European exchange-regulated markets. Many initial public offerings (IPOs) in Europe are within exchange-regulated markets where firms are allowed to choose between local GAAP and IFRS. Therefore, this...

In his study, Jan Posthumus uses the grounded theory method to explore the implementation of marketing instruments such as segmentation and targeting in the recruitment of high potentials in the pharmaceutical industry. The implementation of these instruments can best be understood as the result...