This study extends the literature on relatedness and firm performance to consider customer side as well as technological side relatedness. Recent studies indicate the importance of each source of relatedness but yield ambiguous findings regarding their impacts on performance. Conjecturing this...

Purpose: The purpose of this paper is to examine translation in the context of International Financial Reporting Standards (IFRS) by taking the example of the English term “impairment” in IAS 36, and following it into 19 translations. The paper then examines the terms used for impairment in...

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German...

This article examines the long-run impact of the 1992 completion of the European Single Market on the diversification and internationalization of European business. It does so at a particular moment of crisis: the exit of the United Kingdom from European Union (“Brexit”). The article finds...

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts forecastaccuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy ishigher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP...

Enduring Success addresses a key question in business today: How can companies succeed over time? To learn the source of enduring greatness, author Christian Stadler directed a team of eight researchers in a six-year study of some of Europe's oldest and most stellar companies, targeting nine...

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German...