Publicaties
CSR Disclosures in Buyer-Seller Markets: The Impact of Assurance of CSR Disclosures and Incentives for CSR Investments KU Leuven
This study examines how buyers and sellers react to CSR disclosures in competitive experimental markets. We examine the impact of two important policy interventions: whether assurance of CSR disclosures is present or not and whether sellers receive incentives to invest in CSR. Sellers, as preparers of the disclosures, reveal their levels of CSR investments (proxied by corporate giving), in addition to setting selling prices. These disclosures ...
Post-acquisition integration: managing cultural differences and employee resistance using integration controls KU Leuven
The integration of acquisitions is often complicated by cultural differences between the acquiring and acquired firms. An important path through which cultural differences can impact acquisition performance is through employee resistance. We assemble detailed survey data to examine how acquiring firms’ use of integration controls moderates the impact of employee resistance following from cultural differences on acquisition performance. Our ...
Perspectives on joint EANM/SNMMI/ANZSNM practice guidelines/procedure standards for [F-18]FDG PET/CT imaging during immunomodulatory treatments in patients with solid tumors KU Leuven
Response assessment in the context of immunomodulatory treatments represents a major challenge for the medical imaging community and requires a multidisciplinary approach with involvement of oncologists, radiologists, and nuclear medicine specialists. There is evolving evidence that [18F]FDG PET/CT is a useful diagnostic modality for this purpose. The clinical indications for, and the principal aspects of its standardization in this context have ...
International Transfer Pricing: MNE Knowledge Dependency on External Tax Consultants KU Leuven
This paper explores the dependency of multinational enterprises (MNEs) on the international transfer pricing (ITP) knowledge offered by external tax consultants. Based on interviews with 13 ITP/tax executives working for large MNEs in the UK, we find that the dependency on consultants varies significantly across specific ITP tasks. This dependency is not rooted in a lack of in-house technical ITP knowledge. Rather, consultants offer important ...