Combining a rich database on natural hazards, granular flood risk maps and detailed information on firm geolocalisation, we study the dynamic impacts of floods on European manufacturing firms during the period 2007-2018. We find that water damages significantly and persistently worsen firm...

We investigate how the arrival and expansion of mobile network access in Uganda influences firm tax behaviour. Access to mobile technologies could broaden government revenues from corporate income tax through the extensive margin: by reducing the costs of formalization, it could increase the...

This study assessed how utilizing free trade agreements (FTAs) in imports affects the performance of Philippine manufacturing firms. It utilized recent developments in differencesin-differences (DID) estimation with multiple time periods and variation in treatment timing. This DID method was...

Current literature suggests that the innovation of a business model is among the most important success factors for organizations and has a positive influence on their performance. What is not yet clear, however, is how this relationship unfolds during an organization's life cycle. We posit that...

How do financial market conditions affect real economic performance? Empirical investigations of this question have often relied on measures of external financial dependence (EFD) that are constructed using US data and applied to other countries under the assumption of a stable industry ranking...

Long‐term value creation is expected not only to be concerned with maximizing shareholder value but also includes the impact on other stakeholders and the environment. Environmental, social, and governance (ESG) issues are therefore gaining increasing importance, in line with the growing...

This study uses survey data from top managers to explore how operational (e.g., cost types and cost center accounting) and strategically oriented (e.g., strategic and business planning) management accounting (MA) practices, diagnostic and interactive use of performance measures, and cultural...

We examine the impact of board cultural diversity, based on directors' ancestry, on firm performance conditional on product market competition. We argue that culturally diverse boards foster critical thinking and offer creative solutions that help firms thrive in competitive environments. We...

Despite a growing body of research, the role of chief executive officer (CEO) narcissism for firm performance is subject to a controversial discussion in the literature. To help advance the discussion, I build on upper echelon theory to propose that innovation is a crucial mediating mechanism...