Results 81 to 90 of about 4,176 (235)
Strategic Entrepreneurship Journal, EarlyView.Abstract Research Summary Financial resource acquisition is crucial for ventures but hindered by uncertainty. While signaling mitigates this uncertainty, its effectiveness hinges on venture novelty and the narratives used to clarify embedded information. Adopting a configurational lens, we examine the interplay among novelty, signals, and narratives in
Jiahe Wang, Lien Denoo, Joris Knoben
wiley +1 more source
Journal of Open Innovation: Technology, Market and ComplexityMany companies struggle with strategy implementation due to the complex nature of execution. Some strategy execution systems depend on numerous indicators, making it challenging for managers to oversee effectively. Additionally, during times of financial
Rudy Setyopurnomo +3 more
doaj +1 more source
Stakeholder synergies in acquisitions
Strategic Management Journal, EarlyView.Abstract Research Summary Acquisitions can create synergies by combining an acquirer's and a target's pre‐existing relationships with nonmarket stakeholders. We introduce the “reset effect” as a novel mechanism that occurs when a firm with cooperative stakeholder relationships combines with a firm that has conflictual relationships, prompting the ...
Kate Odziemkowska +2 more
wiley +1 more source
British Journal of Management, EarlyView.Abstract In this study, we apply the upper echelons theory (UET) lens to investigate how M&A rumours influence deal completion. Based on our findings, we propose a two‐stage channel that drives the rumour‐specific effect. In doing so, we provide theoretical arguments and empirical support for the relationship between M&A rumours and deal completions ...
Yama Temouri +3 more
wiley +1 more source
REAd, 2015 RESUMO Os analistas financeiros da AlbAm, uma empresa do setor de autopeças, devem avaliar duas opções de aquisições (Cardblue e Garciadores). O objetivo do caso é servir de oportunidade para os alunos vivenciarem uma decisão de investimentos por meio do
Ricardo Goulart Serra
doaj +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen +3 more
wiley +1 more source
AI-driven insights into working capital strategies: An application on Borsa Istanbul
Borsa Istanbul ReviewThis study employs machine learning and explainable artificial intelligence to examine the impact of working capital strategies—aggressive, moderate, and conservative—on Tobin's Q and EBITDA (earnings before interest, taxes, depreciation, and ...
Yunus Emre Akdogan
doaj +1 more source
EBITDA, ¿es un indicador financiero contable de agregación de valor? [PDF]
, 2007 Over the last years EBITDA (Earnings before interest taxes depretiation and amortization) has been widely used as an financial indicator. On the other hand, the creation of surplus value is a central issue for the owners of corporations.
Bastidas Méndez, Carmen A.
core
Audit Committee Networks and Audit Fees: A European Analysis
Accounting &Finance, EarlyView.ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo +2 more
wiley +1 more source
The capitalization of operating leases: Analysis of the impact on the IBEX 35 companies
Intangible Capital, 2018 Purpose: This paper analyzes the consequences of the change in the accounting rules about operating leases in the companies and users of financial information.
Francisca Pardo, Begoña Giner
doaj +1 more source