This paper aims at identifying the knowledge transfer processes developed among R&D units and the competencies that are locally created to earn power by knowledge within these global innovation networks. Te paper’s empirical section is grounded on two multinationals with R&D units in Portugal, one from a Norwegian electronic multinational and another from a Spanish automotive component multinat...

background: management is the most important factor in success and survival of organizations. managers thus have decisive vital role in development of any organization. the purpose of this research was to assess the opinions and perceptions of executives and academic experts about islamic management components. methods: this study used qualitative content analysis to evaluate 14 academics who h...

the purpose of this study is to examine the possible impact of value systems on earnings management in france, tunisia and canada. cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. the cross-cultural study uses the method of structural equations trough lisrel approach. the examination covers the period between 2003 and 2009. fin...

The main purpose of this study is to examine whether the mandatory IFRS adoption within French listed companies provides higher earnings quality. More precisely, we study the impact of mandatory IFRS adoption on two approaches of earnings management: real and accruals-based earnings management. This study focuses on a sample of 1488 firm-year observations, 124 firms drawn from the 250 French-li...