All Outputs (182)

Profit-split method: time for countries to apply a standardized approach (2018)
Journal Article
Kadet, J. M., Faccio, T., & Piccicotto, S. (2018). Profit-split method: time for countries to apply a standardized approach. Tax Notes International, 91(4), 359-362

With the OECD issuance in June 2018 of its final guidance on the profit split method, individual countries must determine how they might consider and apply the profit split method (PSM) going forward. The OECD guidance issued reflects a consensus vie... Read More about Profit-split method: time for countries to apply a standardized approach.

The impact of stringent insider trading laws and institutional quality on the cost of capital (2018)
Journal Article
Kwabi, F. O., Boateng, A., & Adegbite, E. (2018). The impact of stringent insider trading laws and institutional quality on the cost of capital. International Review of Financial Analysis, 60, 127-137. https://doi.org/10.1016/j.irfa.2018.07.011

This paper examines the effects of interaction between stringent insider trading laws, institutional quality and equity portfolio allocation on the cost of capital. Using a dataset drawn from 44 countries over the period from 2001 to 2015, we find th... Read More about The impact of stringent insider trading laws and institutional quality on the cost of capital.

How Do Regulations Affect SMEs? A Review of the Qualitative Evidence and a Research Agenda (2018)
Journal Article
Mallett, O., Wapshott, R., & Vorley, T. (2019). How Do Regulations Affect SMEs? A Review of the Qualitative Evidence and a Research Agenda. International Journal of Management Reviews, 21(3), 294-316. https://doi.org/10.1111/ijmr.12191

The effects of regulations on SMEs have garnered significant political attention internationally yet, in the academic literature, these effects remain contested. This article presents findings from a systematic literature review of qualitative eviden... Read More about How Do Regulations Affect SMEs? A Review of the Qualitative Evidence and a Research Agenda.

The consequences of the Brexit vote on management attitudes to recruitment in the hospitality industry (2018)
Journal Article
Ferris, K., Cameron, D., Jenkins, A., & Marson, J. (in press). The consequences of the Brexit vote on management attitudes to recruitment in the hospitality industry. Business Law Review, 39(4),

This article investigates the perceptions of managers in the hospitality industry to the Brexit vote and its implications for their recruitment strategies. A survey instrument was used to ascertain perceptions of challenges and opportunities around k... Read More about The consequences of the Brexit vote on management attitudes to recruitment in the hospitality industry.

Co-creating corporate brand identity with online brand communities: a managerial perspective (2018)
Journal Article
Essamri, A., McKechnie, S., & Winklhofer, H. (2019). Co-creating corporate brand identity with online brand communities: a managerial perspective. Journal of Business Research, 96, 366-375. https://doi.org/10.1016/j.jbusres.2018.07.015

Contemporary branding literature views brand identity as socially constructed through complex interactions between multiple stakeholders. Despite extant work on how brand communities and individuals contribute towards brand identity formation, our un... Read More about Co-creating corporate brand identity with online brand communities: a managerial perspective.

Revealing instabilities in a generalized triadic supply network: a bifurcation analysis (2018)
Journal Article
Ritterskamp, D., Demirel, G., MacCarthy, B., Rudolf, L., Champneys, A., & Gross, T. (2018). Revealing instabilities in a generalized triadic supply network: a bifurcation analysis. Chaos, 28(7), Article 073103. https://doi.org/10.1063/1.5026746

Supply networks are exposed to instabilities and thus a high level of risk. To mitigate this risk, it is necessary to understand how instabilities are formed in supply networks. In this paper, we focus on instabilities in inventory dynamics that deve... Read More about Revealing instabilities in a generalized triadic supply network: a bifurcation analysis.

Service innovation in sustainable product service systems: improving performance under linguistic preferences (2018)
Journal Article
Tseng, M.-L., Wiu, K.-J., Chiu, A. S., Lim, M. K., & Tan, K. (2018). Service innovation in sustainable product service systems: improving performance under linguistic preferences. International Journal of Production Economics, 203, 414-425. https://doi.org/10.1016/j.ijpe.2018.07.020

Sustainable product service systems enable firms that are operating under resource limitations to deliver the best possible outcomes in terms of social well-being and economic growth. However, prior studies have not yet investigated the function of s... Read More about Service innovation in sustainable product service systems: improving performance under linguistic preferences.

Dividend policy of Indonesian listed firms: the role of families and the state (2018)
Journal Article
Duygun, M., Guney, Y., & Moin, A. (2018). Dividend policy of Indonesian listed firms: the role of families and the state. Economic Modelling, 75, 336-354. https://doi.org/10.1016/j.econmod.2018.07.007

We investigate factors influencing the dividend policy of the listed Indonesian firms by focusing on agency costs and ownership structure. Our study finds that firms with higher conflicts of interest among managers and shareholders pay lower dividend... Read More about Dividend policy of Indonesian listed firms: the role of families and the state.

Sustainability Centres and Fit: How Centres Work to Integrate Sustainability Within Business Schools (2018)
Journal Article
Slager, R., Pouryousefi, S., Moon, J., & Schoolman, E. D. (2020). Sustainability Centres and Fit: How Centres Work to Integrate Sustainability Within Business Schools. Journal of Business Ethics, 161, 375–391. https://doi.org/10.1007/s10551-018-3965-4

For nearly as long as the topic of sustainable business has been taught and researched in business schools, proponents have warned about barriers to genuine integration in business school practices. This article examines how academic sustainability c... Read More about Sustainability Centres and Fit: How Centres Work to Integrate Sustainability Within Business Schools.

Tourism geographies and the place of authenticity (2018)
Journal Article
Rickly, J. (2018). Tourism geographies and the place of authenticity. Tourism Geographies, 20(4), 734-737. https://doi.org/10.1080/14616688.2018.1477169

Along with the earliest theories of tourism arose an interest in understanding the role of authenticity. These burgeoning efforts were based in history, anthropology, and sociology (see Boorstin, 1961; MacCannell, 1973, 1976; Cohen, 1979); yet, the s... Read More about Tourism geographies and the place of authenticity.

Unlocking innovation in the sport industry through additive manufacturing (2018)
Journal Article
Meier, M., Tan, K. H., Lim, M. K., & Chung, L. (2018). Unlocking innovation in the sport industry through additive manufacturing. Business Process Management Journal, 25(3), https://doi.org/10.1108/BPMJ-10-2017-0285

Fast changing customer demands and rising requirements in product performance constantly challenge sports equipment manufacturers to come up with new and improved products to stay competitive. Additive Manufacturing (AM), also referred to as 3D Print... Read More about Unlocking innovation in the sport industry through additive manufacturing.

A proposed framework for accelerated innovation in data-driven environments: Evidence and emerging trends from China (2018)
Journal Article
Zhan, Y., Tan, K. H., & Perrons, R. K. (2018). A proposed framework for accelerated innovation in data-driven environments: Evidence and emerging trends from China. Industrial Management and Data Systems, 118(6), 1266-1286. https://doi.org/10.1108/IMDS-11-2017-0542

© 2018, Emerald Publishing Limited. Purpose: In today’s rapidly changing business environment, the case for accelerated innovation processes has become increasingly compelling at both a theoretical and practical level. Thus, the purpose of this paper... Read More about A proposed framework for accelerated innovation in data-driven environments: Evidence and emerging trends from China.

Customer financing, bargaining power and trade credit uptake (2018)
Journal Article
Mateut, S., & Chevapatrakul, T. (2018). Customer financing, bargaining power and trade credit uptake. International Review of Financial Analysis, 59, 147-162. https://doi.org/10.1016/j.irfa.2018.07.004

We investigate the impact of well-established trade credit theories on different parts of the distribution of trade credit taken by firms. Our results suggest that the trade credit – bank loans substitution increases at the higher trade credit quanti... Read More about Customer financing, bargaining power and trade credit uptake.

Leverage Deviations and Acquisition Probability in the UK: The Moderating Effect of Firms' Internal Capabilities and Deal Diversification Potential (2018)
Journal Article
Agyei-Boapeah, H., Osei, D., & Franco, M. (2019). Leverage Deviations and Acquisition Probability in the UK: The Moderating Effect of Firms' Internal Capabilities and Deal Diversification Potential. European Management Review, 16(4), 1059-1077. https://doi.org/10.1111/emre.12307

In the context of mergers and acquisitions, we provide evidence to suggest that a firm's deviation from its optimal financial leverage may impede its ability to undertake future expansions. We also find the negative effect of leverage deviation on ac... Read More about Leverage Deviations and Acquisition Probability in the UK: The Moderating Effect of Firms' Internal Capabilities and Deal Diversification Potential.

Questioning and Organization Studies (2018)
Journal Article
Kelemen, M., Rumens, N., & Vo, L. C. (2019). Questioning and Organization Studies. Organization Studies, 40(10), 1529-1542. https://doi.org/10.1177/0170840618783350

© The Author(s) 2018. In organization studies, there is a cleavage in the literature that separates ‘questions’ and ‘questioning’ at a very fundamental philosophical level. On the one hand, the objective notion of ‘questions’ has already been well ad... Read More about Questioning and Organization Studies.

Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe (2018)
Journal Article
Chamisa, E., Mangena, M., Pamburai, H., & Tauringana, V. (2018). Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe. Review of Accounting Studies, 23(4), 1241-1273. https://doi.org/10.1007/s11142-018-9460-4

We examine the value relevance of inflation-adjusted (IA) and historical cost (HC) amounts in a hyperinflationary economy. Using a unique dataset drawn from annual reports of firms listed on the Zimbabwe Stock Exchange from 2000-2005, we find that bo... Read More about Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe.

The transformative role of interaction rituals within therapeutic communities (2018)
Journal Article
Clarke, J. M., & Waring, J. (2018). The transformative role of interaction rituals within therapeutic communities. Sociology of Health and Illness, 40(8), 1277-1293

Mental health settings are fraught with emotion as clients address difficult life experiences and relational patterns. Clients spend a substantial amount of time together outside of structured therapy, but little is known about how these moments are... Read More about The transformative role of interaction rituals within therapeutic communities.

Earnings management by non-profit organisations: evidence from UK charities (2018)
Journal Article
Nguyen, T., & Soobaroyen, T. (2019). Earnings management by non-profit organisations: evidence from UK charities. Australian Accounting Review, 29(1), 124-142. https://doi.org/10.1111/auar.12242

Informed by stakeholder theory and resource dependence theory, this paper investigates whether United Kingdom (UK) charities are engaged in earnings management practices. Based on a sample of 1414 charities over a five-year period (2008–2012) this st... Read More about Earnings management by non-profit organisations: evidence from UK charities.

Emancipation through digital entrepreneurship: a critical realist analysis (2018)
Journal Article
Martinez Dy, A. C., Marlow, S., & Martin, L. (2018). Emancipation through digital entrepreneurship: a critical realist analysis. Organization, 25(5), 585-608. https://doi.org/10.1177/1350508418777891

Digital entrepreneurship is presented in popular discourse as a means to empowerment and greater economic participation for under-resourced and socially marginalised people. However, this emancipatory rhetoric relies on a flat ontology that does not... Read More about Emancipation through digital entrepreneurship: a critical realist analysis.

The role of transaction costs and risk aversion when selecting between one and two regimes for portfolio models (2018)
Journal Article
Platanakis, E., Sakkas, A., & Sutcliffe, C. (2019). The role of transaction costs and risk aversion when selecting between one and two regimes for portfolio models. Applied Economics Letters, 26(6), 516-521. https://doi.org/10.1080/13504851.2018.1486984

© 2018, © 2018 Informa UK Limited, trading as Taylor & Francis Group. Estimation of the inputs is the main problem when applying portfolio analysis, and Markov regime-switching models have been shown to improve these estimates. We investigate wheth... Read More about The role of transaction costs and risk aversion when selecting between one and two regimes for portfolio models.