1 - 6 of 6 articles
This paper investigates whether the greater flexibility of International Financial Reporting Standards (IFRS) in contrast to accounting models that were used before those standards became mandatory meant a significant change in the magnitude of accruals recognized in the accounting...
Technology may produce disruptive changes and market turbulence in any industry. Organizational inertia becomes relevant as a factor that adversely affects organizational transformation; this study aims to examine how to overcome it and its consequences to firms.Design/methodology/approachThe...
The purpose of this paper is to study the influence of different quantitative (traditionally used) and qualitative variables, such as the possible negative effect in determined periods of certain socio-political factors on share price formation.Design/methodology/approachWe first analyse...
This study examines the relationships between the foreign entry mode (FEM) used by a company, its global corporate social responsibility (CSR) and the host country's local CSR environment in Spanish quoted firms. Additionally, it seeks to explore the moderating role of the host country's CSR in...
This study aims to examine the direct and indirect effects of self-efficacy, networking abilities and perceived employability on the negotiation of idiosyncratic deals (i-deals) between individual workers and their employers.Design/methodology/approachIn total, 213 managerial professionals – a...
The formalization of a company is a process that requires compliance with standards established by government institutions. In developing countries, many businesses start this process, but do not finish it, with different levels of formality. The objective of this research is to analyze how the...
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