In this study we analyse the determinants and consequences of dropping IFRS. Most Swiss firms listed on the SIX Swiss Exchange and most Chinese firms listed in Hong Kong (H Share companies) use IFRS, but a significant number of these firms have recently opted to drop IFRS. We first analyse the...

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...

Transferring individuals who possess relevant knowledge from one organizational unit to another – a form of resource redeployment – may help to overcome impediments to knowledge transfer. Despite the promise of this mechanism, which often occurs through intra-firm geographic mobility,...

We establish prior diversification experience as a key determinant of the relationship between growth of product and international diversification. Prior diversification experience allows firms to overcome short run constraints on simultaneous diversification growth imposed by the difficulty to...

Previous research suggests that the distinctive nature of family firms, including both specific advantages and disadvantages related to their particular agency situation, influences innovation activities. Most studies, however, view family firms as homogeneous entities and thus neglect the...

The paper reviews the extant literature on the exploration/exploitation dilemma. Based on a systematic analysis of structural, behavioral, systemic, and temporal solutions, we are able to show that the learning literature continues to struggle with the question how exactly an organization can...