This paper tests empirically whether pension information derived by corporate pension accounting disclosures is priced in corporate bond spreads. The model represents a hybrid of more traditional accounting ratio-based models of credit risk and structural models of bond spreads initiated by...

Purpose – The research presented here initiates the process of the detailed analysis of international retail divestment activity through the identification of the volume of global divestment activity and the characteristics of that activity during the timeframe of 1987-2003....

Purpose – In the stakeholder marketing literature, there have been calls by several researchers to expand the stakeholder domain to incorporate a broader array of stakeholders. In developing this argument in this paper the authors aim to explore a set of stakeholder relationships in an...

In recent years the scale and scope of retailer internationalisation activity has grown markedly, mainly through increasing levels of cross-border merger and acquisition activity. This has been particularly prevalent among companies operating in the food retail sector. During this time, and...

Provides an ethnographic study of the internationalization process of a UK natural‐based bodycare products operation which expanded rapidly through franchising – with 249 franchised outlets operating in 31 countries by 1995. Recounts the first overseas market entry in 1987 into Sweden, which...