Results 221 to 230 of about 163,667 (304)

Competition Enforcement and Accounting for Intangible Capital

open access: yesThe 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   +2 more
wiley   +1 more source

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

open access: yesJournal 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

Decisions Under Radical Uncertainty: The Role of Volitional Liminality in Radical Innovation

open access: yesJournal of Product Innovation Management, EarlyView.
ABSTRACT Academic Summary Radical innovation management can be understood as an organizational practice that enacts distant futures, which are open‐ended and unknowable. Such radical innovation endeavors are thus characterized by radical uncertainty, where possible futures are not only quantitatively but qualitatively different from the present, and ...
José Antonio Rosa   +2 more
wiley   +1 more source

The Front‐End of Circular Innovation in Incumbent Firms

open access: yesJournal of Product Innovation Management, EarlyView.
ABSTRACT The Circular Economy introduces ambiguity and complexity when developing products and services, by using materials and resources differently; innovations and related business models thus deviate markedly from those evident in the “linear economy”.
Jessica Fishburn   +3 more
wiley   +1 more source

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