Results 101 to 110 of about 1,826 (229)

Competition Enforcement and Accounting for Intangible Capital

The Journal of Finance, EarlyView.
ABSTRACT Antitrust laws mandate review of mergers and acquisitions (M&As) that exceed an asset size threshold based on accounting standards that exclude most intangible capital. We show that this exclusion leads to thousands of intangible‐intensive M&As being nonreportable. Acquirers in nonreportable deals achieve higher equity values and price markups,
JOHN D. KEPLER, CHARLES G. MCCLURE, CHRISTOPHER R. STEWART   +2 more
wiley   +1 more source

City Digitalization and Corporate Financial Fraud: An Information Asymmetry Perspective

Journal of Management Studies, EarlyView.
Abstract One pivotal driver of corporate financial fraud is the information asymmetry between cooperative executives and external stakeholders. We propose that city‐level digitalization can mitigate such information asymmetry and deter financial fraud of local firms.
Lu Shen, Kevin Zheng Zhou, Daokang Luo
wiley   +1 more source

Regional Specialization and Geographic Concentration of Economic Sectors in the Visegrád Countries

Theory, Methodology, Practice, 2013
As a result of transformational recession, the mono-structural economy has changed in the Visegrád countries. The transformation process is not yet finished.
Ágnes Hegyi-Kéri
doaj  

Inequality in the distribution of resources in the health sector before and after the Health Transformation Plan in Qazvin, Iran

Journal of Health, Population and Nutrition
Background The equitable distribution of healthcare resources represents a paramount objective in the realm of global health systems. Thus, the present study sought to assess the fairness in the allocation of health resources at Qazvin University of ...
Asghar Nasiri, Mohammad Amerzadeh, Hasan Yusefzadeh, Saeideh Moosavi, Rohollah Kalhor   +4 more
doaj   +1 more source

Ripples in the Pond: Product Portfolio Reconfiguration and Dynamism in the Competitive Environment

Journal of Management Studies, EarlyView.
Abstract The management literature often overlooks how firms can alter the competitive landscape without introducing groundbreaking changes or innovations. Applying the awareness, motivation, and capability framework from competitive dynamics, we posit that as a firm intensifies its product portfolio reconfiguration, its rivals become increasingly ...
Christopher Jung, Mark R. Mallon, Stav Fainshmidt   +2 more
wiley   +1 more source

How the Threat of Knowledge Loss Drives Firms’ R&D Dynamism: A Threat Rigidity Perspective

Journal of Management Studies, EarlyView.
Abstract Drawing on threat rigidity theory, this paper argues that the threat of knowledge loss gives rise to a threat rigidity effect in firms’ R&D function, that is, reduces their R&D dynamism. It further argues that the dampening of R&D dynamism is greater for firms more vulnerable to the threat of knowledge loss due to facing greater product market
Aman Asija, Dimo Ringov
wiley   +1 more source

Does Income Diversification Benefit the Sustainable Development of Chinese Listed Banks? Analysis Based on Entropy and the Herfindahl-Hirschman Index. [PDF]

Entropy (Basel), 2018
Jiang H, Han L.
europepmc   +1 more source

Patterns of Regional Firm Mobility in Germany: Urbanization, Suburbanization, or Counterurbanization?

Journal of Regional Science, EarlyView.
ABSTRACT Firms are not necessarily geographically static, in fact, they sometimes move across space within an economy. We define three possible destination types for relocating firms: major cities (urbanization), urbanized districts (suburbanization), and rural districts (counterurbanization).
Benedikt Schröpf, Tim Kovalenko
wiley   +1 more source

Evaluation of export diversification in Kazakhstan

Экономика: стратегия и практика, 2020
Over the last ten years developing countries have achieved very fast economic growth comparing to the former developed countries and gained the opportunity to vastly widen their export basket. Therefore, nowadays, there is a need for an in-depth study of
O. Sabden, O. Sh. Adilkhanov
doaj  

Ethnic Conflicts, Civil War, and Economic Growth: Region‐Level Evidence From Former Yugoslavia

Journal of Regional Science, EarlyView.
ABSTRACT This paper studies the long‐term effects of the Yugoslav civil war (1987–1995) on subnational economic growth across 78 regions in five former Yugoslav republics from 1950 to 2015. We construct counterfactual growth trajectories using a robust region‐level donor pool from 32 conflict‐free countries.
Aleksandar Kešeljević, Stefan Nikolić, Rok Spruk   +2 more
wiley   +1 more source