Management consulting increasingly appears as a global endeavour as reflected in the increasing dominance of a few large, global management-consulting firms. However, features of the consulting service (e.g. its immaterial and interactional character) as well as aspects of management (e.g. its...

The existence and scale of formal memberships in a country or a region have often been used as an indicator of the country’s degree of civility or the civic and voluntary engagement in the population (Almond and Verba 1963; Curtis, Grabb and Baer 1992; Curtis Baer and Grabb 2001; Putnam 2000). At the same...

Using Swedish data, the study investigates whether an investment strategy based on publicly available financial statement information can generate abnormal investment returns. The strategy involves two steps. First, a financial statement based prediction model of changes in the book return on...

Riskuppfattning och relaterade attityder är av stor betydelse i samhället, både inom offentlig sektor och inom näringslivet. Människor har starka uppfattningar i riskfrågor och dessa uppfattningar innebär restriktioner på vilka tekniska framsteg som kan exploateras och vilka som måste...

Relative P/E-ratio valuation apparently still plays an important role among investment research analysts and advisors (cf. Goldman Sachs,1999). In a valuation model of this kind, the value of owners´equity is typically calculated as a function of an observed P/E-ratio for some peer company, or...

In this paper, a theory of accounting, control and accounting-related areas is outlined.It is based on a number of previous research-oriented books published over several decades and the author´s specific own experiences from internal and external processes with organisations in...

Technologie hat dazu beigetragen, was Max Weber die Entzauberung der Welt nannte. Angestellte riskieren ihrer Sinnerfahrung in der arbeit beraubt zu werden. momentan beobachten wir das Magie, Moral und Erzählungen in Unternehmungen Einzug halten. Wiederverzauberung ist eine verbreiteter aber...

Following the idea that entrance into self-employment is a phenomenon that can be partially captured by the level of ones aspirations and well being, the purpose of this position note is to outline the nexus between well being and entrance into self employment. For that purpose Wagle's (2008)...

Research about codes of corporate ethics has hitherto taken a hypothetical, correct meaning of codes for granted. The article problematises the dichotomous categories intrinsic and subjective meanings of codes. I address the question if professionals in finance accept codes of business. The...

We develop a conceptual model of entrepreneurial exit which includes exit through liquidation and firm sale for both firms in financial distress and firms performing well. This represents four distinct exit routes. In developing the model, we complement the prevailing theoretical framework of...