Purpose: The purpose of this paper is to investigate whether financial companies of the USA are inclined to manipulate the management discussion and analysis (MD&A) tone and thus to follow impression management behaviours. Also, the paper proposes a tone analysis of MD&As conducted by comparing...

Purpose: The purpose of this paper is to discuss academic spinoffs (ASO) as an expression of the value creation of university technology transfer (TT) investments. More recently, scholars have emphasised intellectual capital’s (IC) importance, also for universities in obtaining competitive...

The European strategy is to promote new businesses as a real driver of economic growth, but also to support their growth and resilience. A typical kind of new business is the academic start-up they can play a strategical role on the local economy. Our paper investigates the academic start-ups...

Cover -- Quartino -- Index -- Preface -- Notes on Contributors -- Chapter 1. M&A as a value creation strategy -- Chapter 2. A SWOT analysis of acquisition strategy -- Chapter 3. An empirical lens-Case Studies -- Appendix 1. An operative lens. Limits and opportunities for mergers based on Italian...

Cover -- Occhiello -- Indice -- Autori -- Capitolo 1. Il sistema di controllo interno:evoluzione e prospettive -- Capitolo 2. L'esigenza di un'integrazionetra la gestione dei rischi edelle performance nel contesto italiano -- Capitolo 3. L'integrazione tra la gestionestrategica dei costi e dei...