Purpose The purpose of this paper is to investigate how buyers and sellers in cross-cultural business relationships manage cultural differences to ensure functional, successful business relationships. Failure to consider ...

The present study is a case study about the explicitation hypothesis in legal transla-tions into German and English by means of a corpus-based approach and will present preliminary findings. After the introduction, I first ...

This paper presents the general design of thin-capitalization rules and summarizes the economic effects of such rules as identified in theoretical models. We review empirical studies providing evidence on the experience ...

Cameral accounting has played an important historical role in governmental accounting in many countries, particularly in continental European countries, and arguments for developing cameral accounting have been presented. ...

Purpose The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including ...

Many verifiable contracts are impossible or difficult to enforce. This applies to contracts among family and friends, contracts regulating market transactions, and sovereign debt contracts. Do such non-enforceable contracts ...

Brand building results in brand equity creation based on intellectual efforts. Thus brand equity is perceived as intellectual capital of the brand builder. Building strong brands has become a priority for many organizations, ...

Using population data from Norway, we examine the effects of stress induced by the death of the mother’s parent during pregnancy on both the short-run and the long-run outcomes of the infant. Using a variety of empirical ...