How entrepreneurial orientation facilitates the identification of new opportunities in newly established ventures in emerging economies remains largely unexplored. Approaching entrepreneurial orientation as a second order latent construct, we examined the mediating role of opportunity...

The paper seeks to develop a comprehensive framework to cross-border discounted cash flow valuation. Although the literature on company valuation and on international financial management is vast, such a framework has not yet been proposed. We build upon well-known fundamentals and relevant...

We examine the global ownership structure of firms in the context of the investment regime. Investment agreements extend valuable privileges to firms invested abroad. But, these privileges only apply to firms whose assets are owned in a country that has signed an agreement with their host...

Concisely written financial documents facilitate information processing and help to improve decision-making. However, the role of readability seems to be still neglected in accounting practice. Readability concerns become even more relevant in the light of the fact that English is commonly used...

High-tech exports play a crucial role in the growth and prosperity of the national economy due to higher added value and higher profitability. However, gaining a competitive advantage and increasing high-tech exports is arduous because of the highly competitive environment in global markets. In...

Communication between seller and buyer is done through multiple channels. There are multiple ways to use technical media and channel selection to create more information, but does this lead to a better performance of a firm? Research on the impact of different marketing channels in the industry...

The shopping center sector has been growing steadily over the last years in Latin America. Many countries such as Chile, Mexico, and Brazil lead the industry in the region, with so many projects still under development and different companies with international expansion perspectives in their...

Chile is, compared to several other South American countries, geographically and demographically rather limited, but despite that it is the second most important trading and investment partner for Austria in this region. The aim of this paper is to gain firsthand insights into the motivations...

Despite the fact that career attitudes and their influence on career outcomes is widely researched in the field of occupations and careers, little is known about the influence of cultural norms and values on career attitudes. We propose that national cultural dimensions influence students'...

Comparing domestic- and foreign-owned firms in Germany, this paper finds that foreign-owned firms are more likely to focus on short-term profit. This influence is particularly strong if the local managers of the German subsidiary are not sent from the foreign parent company. Moreover, the...