Poorly performing firms need to improve their profitability through restructuring their operations. In many cases this means downsizing by means of collective layoff of employees. Based on a unique sample of Belgian firms reporting collective layoffs this paper analyzes whether a firm dismisses...

On the basis of a step-by-step procedure (see Hinkin, 1998), this article discusses the design and evaluation of a self-report questionnaire (Change Climate Questionnaire) that can be used to gauge the internal context of change, the process factors of change, and readiness for change. The...

Over the last 35 years, the topic of company failure prediction has developed to a major research domain in corporate finance. Academic researchers from all over the world have been developing a gigantic number of corporate failure prediction models, based on various types of modelling...

More and more organisations are becoming intrigued by the huge impact of web 2.0 and social software in the personal domain. Just think about Facebook, Myspace, Twitter and the like, which have all but become houshold names. Some organisations have already started to investigate whether web 2.0...

While the accounting literature has extensively studied the role of transfer pricing (TP) within the management control system (MCS) of companies, MCS issues related to cross-border transfers have received far less attention. In this case study, we investigate how TP tax compliance influences...

Three studies are conducted to investigate co-branding in advertising by manipulating product and brand fit. Polarity of brand images (positive or neutral) and the type of ad processing (top-down versus bottom up) were also taken into account. The results show that either product or brand fit is...

There is ample empirical evidence that investments in (public) companies are correlated with cash flow. This may either be explained as evidence of financing constraints (Fazzari, Hubbard and Petersen, 1988), as excessive conservatism by managers, restraining investments to the internally...

Purpose - The paper identifies different information flow strategies to enhance integration in strategic alliances and studies these strategies with respect to contextual factors and the impact on performance. Design/methodology/approach – The paper examines empirical data gathered from 56...

This study experimentally investigated the influence of topic involvement on mail survey response rate and speed. The results show that response rates were higher for topics that are generally considered as high involvement than for topics that are generally considered as low involvement....

Significant reductions in barriers to international commerce since the mid-1970s have resulted in markets and industries becoming increasingly integrated across nations. A key consequence of industry globalization has been substantially increased levels of foreign competition in the markets of...