The socio-economic significance of Small, Medium and Micro Enterprises (SMMEs) to the South African economy cannot be overstated. Although South African SMMEs assist the economy with alleviating poverty, boosting the national economy, and creating jobs, they are reported to have very weak...

Evidence suggests that managers have an incentive to keep information opaque with the market when negotiating with employees who can extract above-market rents from the firm. We argue that employee ownership should mitigate this incentive to extract above-market rents and, in turn, alleviate the...

Rapporten bygger på en enkätundersökning som genomförts hos energiföretag i Sverige och Storbritannien. Det övergripande syftet med studien är att kartlägga, beskriva och jämföra energiföretagens energitjänster och energieffektiviseringar i dessa länder. Studiens delsyfte är att...

The aim of this study is to reflect which the main competitive factors for small and medium businesses are today in Catalonia. For this reason, it has been chosen a sample of 1000 small businesses approximately (according the EU criteria) and analysed the financial information. From this source,...

This paper focuses on development of rules and practices of accounting and on the application of IFRS in the Czech Republic. The article deals with historical background of the Czech accounting and subsequently with particular features of implementation of IFRS after 1989, when the economic...

This study empirically examines the effects of competition through differentiation on audit pricing. Based on prior economic theory on differentiated-product markets (e.g., Hotelling, 1929; Tirole, 1988), we hypothesize that audit fees are affected by an auditor's relative location in a market...

Recently, Chinese firms have become more active in attempting to go public on the Frankfurt Stock Exchange (FWB). This paper uses multivaria te probit analysis to test the motivations of Chinese firms to list on the FWB. In general, Chinese firms are driven by the following motivations. Firstly,...

This paper analyzes the relationship between the three main enterprise systems (Enterprise Resource Planning (ERP), Supply Chain Management (SCM), Customer Relationship Management (CRM)) and firms' innovational performance. It studies whether the enterprise systems have impacts on process as...

Extensive research has been conducted on how firms and regions take advantage of spatially concentrated assets, and also why history matters to regional specialisation patterns. In brief, it seems that innovation clusters as a distinctive regional entity in international business and the...

This paper analyzes the relationship between service innovation and different types of enterprise software systems, i.e. standardized enterprise software designed to fit one certain business sector and enterprise software specifically customized for a single firm. Using firm-level data of a...