Emerald
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Standort Deutschland – is Germany losing its appeal as an international manufacturing location? Against the background of intensified competition for company
locations, hotly debates Germany′s position as an international
manufacturing base. Aims to identify how far concerns about Germany′s
location quality are justified. After examining German direct foreign
investment (DFI) developments as an indicator for location quality,
analyses important underlying variables, which actually determine the
quality of location. The DFI position compares unfavourably with those
of other major economies. The German position has deteriorated further
since the early 1990s. The eastern region′s location quality seemed to
be even poorer than that of the western region. The subsequent
comparative analysis of quantifiable cost and burden factors and
qualitative factors revealed that, on balance, the relative location
weaknesses outweighed the relative strengths in both German regions.
Grave disadvantages were disclosed in eastern Germany. A reliable
prognosis concerning Germany′s future location quality could not be
made, since it is too early to predict the net effect of recent changes
of certain location factors.
Emerald - - 1995
Assessing the quality of disclosure on intangibles in the Spanish capital market Purpose The purpose of this study is to analyse the quality of disclosure on intangibles in presentations to analysts held by firms listed in the Spanish capital market. Given that quantification of the information provides a more precise and convincing message than qualitative disclosure, the information is measured by two indices, which are focused on the specificity of the disclosure. Design/methodology/approach The reports of all presentations to financial analysts held by Spanish companies listed in the Madrid Stock Exchange are analysed during the year 2000 and 2001. The sample contains 257 reports. Findings Briefly, the study finds that there are differences in the quality of the information reported to financial analysts in Spain, and that several factors, such as firm size and the levels of profitability and leverage, highly influence it. Practical implications This study contributes to the literature by analysing the disclosure of the information on intangibles beyond the commonly used disclosure/no disclosure dichotomy. Consequently, this study introduces different indices in order to analyse not only the extent but also the specificity of disclosure. Originality/value Establishing the quality of overall disclosure on intangibles, as well as the categories on which the specificity is higher, should be relevant for management teams when they design their disclosure strategies. In addition, understanding why firms disclose information on intangibles to financial analysts and why its quality varies among them is also useful to the users of accounting information as well as to accounting policy makers.
Emerald - Tập 17 Số 4 - Trang 305-313 - 2005
Flexibility and all that: understanding the EU labour market The aim of this article is to explore the current European debate over labour market flexibility. First, it considers lessons from economic theory. The classical consensus considering unemployment to be purely voluntary, the Keynesian consensus introducing the concept of demand deficient involuntary unemployment and finally the neo‐classical consensus returning us to the classical viewpoint of the dominance of real conditions in the labour market. In order to proceed without confusion the article provides a clear working definition of the natural rate of unemployment and its three main components, voluntary unemployment, structural unemployment and involuntary unemployment. It then proceed to analyse each of these main components in detail, illustrating the difference between a free market approach and a European Commission approach to reducing each component of unemployment. The article concludes that the future is dependent on all EU citizens as electors of governments and holders of wages to moderate.
Emerald - - 1999
Strategy disclosure in annual reports across Europe: a study on differences between five countries Purpose This article aims to focus on strategy disclosure in annual reports across Europe and to try to establish whether national culture and national corporate governance features have an influence on the extent to which companies disclose their strategy. The research was conducted to fulfil three main purposes: to build a model for measuring strategy disclosure; to find reasons for differences in strategy disclosure across countries; and to test whether there are indeed differences in the extent to which strategy is disclosed. Design/methodology/approach The extent to which companies disclose their strategy is predicted on the basis of comparative management and corporate governance literature. This prediction is subsequently tested on ten criteria (describing corporate strategy). The empirical results were statistically analysed by using Manova and linear regression. Findings The main conclusion is drawn that national differences in corporate governance and culture do influence the extent to which companies disclose their corporate strategy. Research limitations/implications The research sample consists of the annual reports of five European countries. Future research could be extended into a broader sample. Furthermore, possible influence of other elements on the extent to which companies disclose their strategy (besides the control variables already taken into account) could be considered. Practical implications Practical implications for managers from this conclusion are that, in order to keep the stakeholders satisfied, the company should look at their demands for disclosure when deciding on a strategy for disclosure. Originality/value The link between national differences and strategy disclosure has not been specified so clearly in the literature before, and therefore can be seen as the largest contribution of this study.
Emerald - Tập 17 Số 4 - Trang 352-366 - 2005
How international are the top academic journals? The case of marketing Purpose The purpose of this paper is to assess the level of international involvement in the editorial boards and content of the leading journals of the marketing discipline to investigate a reported bias against non‐US material. Design/methodology/approach The research employed two approaches: editorial board and content analysis of ten leading marketing journals, and interviews with an expert panel of senior marketing academics. Findings The top journals of the marketing journal were found to have low levels of international involvement, with high proportions of both US authors and data, and US membership of editorial boards. The editorial board analysis also revealed institutional links with journal boards, and a network of overlapping membership between the editorial boards. The expert panel provided divergent views on reasons for the USA dominance, but the board analysis seemed to best fit with the suggestion of networks of scholars who are naturally inclined to favor research that fits their world view. Practical implications To improve publishing success under the current status quo, scholars can emulate the favored (US) research approach and writing style; network with the “right” people; or raise a new research paradigm to dominance. Journal editors can increase the diversity in editorial boards to encourage international involvement in their publications. Originality/value The research combines traditional empirical investigation with qualitative input via an expert panel to provide new insight into barriers to global dissemination of scholarly research.
Emerald - Tập 18 Số 6 - Trang 422-436 - 2006
Critical issues to consider when developing business operations in Eastern bloc countries As companies become increasingly interested in doing business
within Eastern bloc countries, ordinary issues critical to success will
be of paramount importance. Although the basic principles and rationale
used and the factors involved in investment decisions such as site
selection will not change, the relative importance of the factors,
particularly those that are intangible and constantly changing, could be
drastically different. Reviews the factors to consider when venturing
into these newly independent states, presents examples and offers
suggestions for US firms considering Eastern bloc locations for
expansion.
Emerald - - 1995
Multiple informants and asymmetric interactions of mutual trust in dyadic business relationships Purpose The objective of this research is to describe and apply a method with which to measure and evaluate mutual trust in dyadic business relationships with both one‐to‐one and multiple informants, as well as symmetric and asymmetric interactions. Design/methodology/approach Application of the perceptual bi‐directionality method, i.e. the PBD‐method, is introduced in this context to measure and evaluate the relationship properties of mutual trust in the context of one‐to‐one and multiple informants, as well as the symmetric and asymmetric interactions, in dyadic business relationships. Findings The overall impression of the mutual trust in the studied relationships is that they are well balanced. It may erroneous, since there may be balance deficiencies between the various trust dimensions. The stepwise evaluation of a case example reveals that there are substantial differences between the various trust dimensions measured in the dyadic business relationship. Research limitations/implications It is argued that the measurement and evaluation of unidirectional trust issues is not enough in itself to understand the relationship properties of trust between two actors in dyadic business relationships, but that a bi‐directional approach should be applied in terms of the relationship properties of mutual trust. Furthermore, the approach of one‐to‐one key informants might also be insufficient. Instead multiple informants should be used in the measurement and evaluation of the relationship properties of mutual trust in dyadic business relationships and, symmetric, as well as asymmetric, interactions of mutual trust in dyadic contexts should be considered. Practical implications The PBD‐method is a formalised and structured method of how to measure and evaluate the mutuality of relationship properties in dyadic contexts. The outcome of the present research is also a set of generic mutuality measures that can be useful in different management and research applications. Originality/value The PBD‐method may be used to measure and evaluate multiple key informants' in asymmetric interactions of mutual relationship properties in dyadic contexts, instead of only matching one‐to‐one key informants in symmetric interactions.
Emerald - - 2006
The European digital money picture: Europay’s role and strategy in developing the market Explores the rapidly changing world of electronic purse transactions and presents a case study of the development strategy employed by Europay International. Considers the impending convergence of European standards and the role of the newly formed CEPSCo Corporation charged with managing the Common Electronic Purse Specification as a blueprint for purse implementations throughout Europe and beyond. Looks at how digital money fits into Europe’s payment industry, identifies common trends and highlights the decisions which must be made by the banking community in order to realize the fastest return on their chip investment.
Emerald - - 1999
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