This study investigates accounting policy choices for intangible assets and their
determinants within the framework of positive accounting theory (PAT). A composite income …

Purpose The purpose of this paper is to examine the relationship between export activity
and firm performance for a positive impact of foreign direct investments (FDIs). The authors …

This paper reports about how product diversification strategies drive for firm performance
through managerial skills. Extant literature has presents that increases in product market …

The definition of operational risk given by Basel II is problematic when applied to institutions,
since the risk only represents a potential loss. Staff and systems are considered to be the …

This paper examines the role of geographic diversification, transparency, and political risk,
in the determination of the value of multinational corporations (MNCs). Using alternative …

Given the (increasing) view point that firms' internationalization strategy is the unique path to
overcome the Portuguese dismissal economic growth, the present paper offers a …

This study aims to examine the relationship between business segment diversification and
firms' performance as well as the moderating role of the geographic diversification in the …

Посвящена исследованию специфики корпоративных финансовых решений компаний
на данных с развивающихся рынков капитала. В книге предпринята попытка …

Despite substantial research on exporting in Africa, there has been negligible if any
empirical research on a choice between regional and extra-regional markets as the locus of …

Economic entities get involved in mergers and acquisitions (M&As) because they are
interested in external growth strategies which can lead to an increase in the wealth of the …