To date, the validity of empirical Bowman’s paradox papers that employ mean-variance approach for testing the risk/return relationship are inherently unverifiable and their results cannot be generalized. However, this problem can be overcome by developing an econometric model with two...

From institutional, resource dependence and organizational ecology perspectives, there are two initial requirements for organizational survival: 1) there are sufficient resources in the niche, and 2) the organization can obtain these resources. A new concept, saturation, is created to measure...

This issue of Omega contains a commentary by P.L. Brockett, W.W. Cooper, K.H. Kwon, and T.W. Ruefli on the review of Bowman’s paradox by Nickel and Rodríguez, published in the February 2002 issue of Omega. In their commentary, the authors describe an article, published in the 1992 issue of...

In organizational ecology, we find the analysis of the impact exerted by competition between populations on vital ratios to be relatively under-developed. This paper intends to address this issue by developing new competition measurements whose common denominator is to give importance to...

Varios artículos, desde la teoría de la organización, han contrastado la existencia de relaciones negativas entre rentabilidad y riesgo, si bien sus resultados son cuestionables, principalmente por la falta de identificación del sistema. En este artículo, superamos este problema mediante un...

This issue of Omega contains a commentary by P.L. Brockett, W.W. Cooper, K.H. Kwon, and T.W. Ruefli on the review of Bowman's paradox by Nickel and Rodríguez, published in the February 2002 issue of Omega. In their commentary, the authors describe an article, published in the 1992 issue of...

En este trabajo va a desarrollar varios aspectos: 1) Profundizar y aportar un nuevo contraste en el estudio dentro del segundo nivel de análisis, ecología poblacional; 2) analizar las influencias sobre la probabilidad de supervivencia que existen entre dos formas organizativas clasificadas en...

This paper compares the value of audit quality, proxied by the selection of a big N auditor, to the external claimholders of private and public companies. Although the combination of a lower ownership concentration of public companies, the greater demand for financial information quality about...

We analyze how, in the absence of capital market incentives, the influence of existing competition on voluntary disclosure is an evolving process which has a non-monotonic design. The progressive capability of rivals to forecast significant information and the increasing losses of abnormal...

Previous research has shown that costs exhibit a sticky behavior: Costs increases when sales rise are larger than cost decreases when sales drop. Given that the traditional accrual models rely on the assumption of costs responding equally to sales increases and to sales decreases, the sticky...