Legal tax planning instruments can be considered as rather complex innovations whose adoption requires knowledge and motivation. A set of interrelated hypotheses is derived from the adoption of innovations literature and is tested empirically. A LISREL causal modelling approach was used in...

Over the past 40 years extensive research has been conducted in both Europe and North America on the internationalization processes of firms. The present article traces the explicit and implicit impact of the work of the Carnegie School on this research. It shows that the ideas presented in...

It is argued here that traditional export strategy research (encompassing the study of internationalization processes and export performance) is characterized by weak theoretical foundations and could benefit from a reorientation towards a dynamic capabilities perspective (DCP). We seek to draw...