Purpose: The purpose of this study is to explore the link between external business model communication and financial performance for ten cross-national acquisitions by Danish companies. Methodology: We tie stakeholder and shareholder theory to Magretta's (2002) model, which capture a holistic...

In 2014, the State of Maryland in the U.S. implemented a substantial change to their hospital payment approach in the form of ‘Global Budgets'. This strategy for financing garnered significant attention because acute care hospitals in the state transitioned from a fee-for-service hospital...

This case study deals with an unexpected budgetary loss of an online wine trader. It can serve both as a discussion basis in class as well as an exam for advanced Master students in management, marketing, and accounting. The case illustrates how variance analysis and Activity-based Costing help...

This case study provides a thorough training and/or examination of students’ basic costing skills linked to pricing and touching some behavioural aspects of management accounting as well. The case study is divided into three specific areas and concerns of the organization enabling both...

Purpose: Advancements in technology, changing customer demands or new market entrants are often seen as a necessary condition to trigger the creation of new Business Models, or disruptive change in existing ones. Yet, the sufficient condition is often determined by pricing and how customers are...

Can corporate governance ratings reduce problems of asymmetric information between companies and investors? To answer this question, we set out to examine the information basis for providing such ratings by reviewing corporate governance attributes that are required or recommended in laws,...

We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance. These tests find that there is a positive relationship between audit fees...