作者：Inkpen, Andrew; Minbaeva, Dana; Tsang, Eric W. K.
作者单位：Arizona State University; Copenhagen Business School; University of Texas System; University of Texas Dallas
摘要：Knowledge leakage as an undesirable outcome for MNEs is an accepted view in IB literature. We challenge this view and argue that knowledge leakage is often unintentional, unavoidable, and beneficial for the MNE. In a highly networked and information-rich society, knowledge leakage from MNEs (1) happens naturally due to interfirm relationships, interactions, and socialization, (2) is unavoidable due to employee mobility, and (3) facilitates knowledge inflows due to the reciprocity nature of kno...
作者：Li, Wenjing; Ng, Jeff; Tsang, Albert; Urcan, Oktay
作者单位：Jinan University; Chinese University of Hong Kong; York University - Canada; Hong Kong Baptist University; University of Illinois System; University of Illinois Urbana-Champaign
摘要：Using a comprehensive sample hand-collected from the original texts of management earnings forecasts from 27 countries, we provide descriptive evidence on the country-level institutional determinants and economic consequences of forecast characteristics. Using principal component factors constructed from a number of country-level institutional variables, we find that forecast disaggregation, frequency, precision, and attribution vary significantly with the business and accounting environment o...
