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 ...

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 ...

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 ...

Prejudiced attitudes and political nationalism vary widely around the world, but there has been little research on what predicts this variation. Here we examine the ecological and cultural factors underlying the worldwide ...

Background: Adolescent pregnancies pose a risk to the young mothers and their babies. In Zambia, 35% of young girls in rural areas have given birth by the age of 18 years. Pregnancy rates are particularly high among ...

I møte med forventninger om økt bærekraft, rask teknologiutvikling og endrede kundepreferanser utfordres eksisterende forretningsmodeller stadig raskere. Samtidig er disse trendene drivere for nye forretningsmodeller. I ...