Earned value project management is a well-known management system that integrates cost, schedule and technical performance. It allows the calculation of cost and schedule variances and performance indices and forecasts of project cost and schedule duration. The earned value method provides early...

This paper researches the determinants of incremental financing decisions made by high growth companies. For this purpose, we use a longitudinal dataset, free of survivorship bias, covering the financing events of high growth companies for up to eight years. Results are generally consistent with...

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...

This paper investigates initial returns of Easdaq and EuroNM IPOs and explains part of these returns. Average first day return of 300 IPOs introduced before October 1, 1999, is 36.01 %. The most significant explanatory variable is the mean return of previous IPOs, indicating that high initial...

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...