Addresses the importance of brands in the assessment of market power. Traditional approaches to assessing market power are fraught with problems because they ignore the power of brands, and are constrained by the classification of companies within domestic markets. Introduces a model for...

This paper explores the current debate about case studies in accounting education and accounting research and concludes that there is a potentially bigger role for case studies in furthering the alignment between accounting research, education and practice. It uses an empirically-researched,...

On the basis of a twenty‐two month transaction log of SuperJournal and using K‐Means cluster analysis, this paper classifies a spectrum of user behaviour with electronic journals into a typology of eight categories of user (or eight patterns of use): the searcher, the enthusiastic user, the...

The logic of human capital theory implies that the present values of lifetime earnings are computed using the discount rate applied by individuals when making their labor market choices. Further, inequalities will appear when higher or lower discount rates are applied. Our empirical tests...