In the last decades, management accounting faced increasing challenges to adopt new approaches, designed to fit the changes in the economic environment and to correct perceived inefficiencies in existing controlling structures. This paper focuses on one of those recent developments, viz....

Building on prior theory and research on organizational innovation, this paper aims to examine the linkages between context and process factors. We examined how two contingency factors (i.e. type of organization and type of innovation) and determinants of an organization’s culture interact and...

We study the starting resources of start-ups, which develop and market new products or services based upon a proprietary technology or skill. We define these companies as research-based start-ups (RBSUs). We look at how technological, financial and human resources at founding cluster together to...

While informed private equity (PE) investors screen for the most promising ventures, firms may avoid raising of PE for issues of cost and control. A critical question therefore is: which firms get PE? We consider both supply and demande side arguments to study the characteristics of a sample of...

We examine whether and, if so, how a U.S. cross-listing mitigates the risk that managers will squander corporate cash holdings. We find strong evidence that the value investors attach to excess cash reserves is substantially larger for foreign firms listed on U.S. exchanges and over the counter...

This article elaborates on the setup for Intelligence Led Policing (ILP) in support of ensuring public safety as it presented itself in the Spring of 2007 at the Amsterdam-Amstelland Police Department in the Netherlands. The picture that is painted is the outcome of a qualitative research effort...

Brokerage houses usually organize their research activities by country or economic sector. We evaluate which research structure provides most value to investors. To do so, we study the relative information content of recommendations issued by country-specialized analysts and sector-specialized...

The increased pressure put on public research institutes to commercialize their research results has given rise to an increased academic interest in technology transfer in general and science based entrepreneurial firms specifically. By building on innovation speed and knowledge literatures,...

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

Literature on fashionable management concepts has a strong focus on the supply side. Attention to the demand side is usually restricted to implementation questions. However, between supply and implementation, there is an `awareness phase’, which has been neglected up till now. The level of...