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This book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, including earnings management, accounting conservatism, and financial and non-financial disclosure. In...
This book provides a detailed assessment of current approaches to transfer pricing in the context of small- and middle-sized enterprises (SMEs), including the newest update of Transfer Pricing Guidelines from 10 July 2017. It analyzes the transfer pricing rules for SMEs...
This book introduces readers to a new approach to identifying stock market bubbles by using the illiquidity premium, a parameter derived by employing conic finance theory. Further, it shows how to develop the closed form formulas of the bid and ask prices of European...
Drawing on empirical insights from the field of desktop 3D printing, this book elaborates the concept of innovation communities as a pattern of open and distributed innovation. As these communities spur a fruitful exchange of explorative, open source knowledge, they...
This book demonstrates what kind of problems, originating in a management accounting setting, may be solved with game theoretic models. Game theory has experienced growing interest and numerous applications in the field of management accounting. The main focus...
This book connects entrepreneurship and psychology research by focusing on the personality dimensions of entrepreneurs, entrepreneurial cognition, entrepreneurial leadership, and gender behavior. It features state of the art interdisciplinary research offering a unified...
This book places knowledge, learning and innovation at the heart of cross-sector collaborations. Collaboration for innovation is a topic that has attracted widespread interest from academics, business strategists and government officials. To date the collaborations have...
This book describes how non-profit organisations (NPOs) communicate what they constitute, signal success and display sustainability in order to convince stakeholders to provide essential resources. Reports on intellectual capital offer a worthwhile approach. Based on...
This book approaches the question of the relation between financial crises and earnings management from two philosophical perspectives: positivism and critical realism. The results obtained using the positivist approach indicate that financial crises tend to have no...
This book focuses on modelling financial information flows and information-based asset pricing framework. After introducing the fundamental properties of the framework, it presents a short information-theoretic perspective with a view to quantifying the information...
This book focuses on topics such as the cultural specificity of Arab family businesses with regard to shaping their governance and management; the influence that specific values in the Arab world could exert on the management of family businesses; how spiritual and...
This book highlights cutting-edge research in the economics and management of networks as an interdisciplinary field, offering new theoretical, empirical and practical perspectives on the management, governance, ownership and control of cooperatives, franchising...
This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance...
This book provides two important contributions to existing theories in the financial innovation literature. First, it extends the existing literature of innovation orientation to a completely new field and construct that is based on a religious imperative as a framework...
This book presents a broad overview of risk management in the banking industry, with a special focus on strategic thinking and decision-making. It reveals the broader context behind decision models and approaches to risk management in the financial industry, linking the...
As the world is currently in the midst of financial and economic crises, this collection of expert contributions focuses on strategy formation and implementation at various organizational levels to address the challenges ahead. The latest economic turmoil and its...
This volume explores the work environment in multinational corporations. To do so, it integrates studies on the organizational sciences, cross-cultural management, positive psychology and sociology within a single comprehensive framework. Twenty-two authors from six...
This book addresses synergy management, which poses an important challenge for firms, advisors and practitioners involved in mergers and acquisitions (M&A). Synergy plays a key role in M&A contexts, both in the decision-making process and, subsequently, in the...
This book introduces methods of robust optimization in multivariate adaptive regression splines (MARS) and Conic MARS in order to handle uncertainty and non-linearity. The proposed techniques are implemented and explained in two-model regulatory systems that can be...
This book presents an empirical investigation into the relationship between companies' short-term response to capital and labor market frictions and performance. Two different kinds of performance measures are considered, namely innovation performance and firm...
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