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The purpose of this study is to advance and test the idea that product exports and technology imports are complementary cross-border learning approaches for emerging market firms’ innovation performance. In addition, this paper also seeks to search for contextual variables that affect this complementarity.

This study takes systems approach to examine complementarity, combining a “productivity” and an “adoption” approach. In addition, interaction approach is also used as robustness check.

The authors show that the positive effect of export activity on firms’ growth rate is higher for firms that also engage in technology import, and vice versa. Furthermore, they show that, Ceteris paribus, firms’ adoption of one cross-border learning mechanism (e.g. entering export markets) positively influences the adoption of the other (e.g. technology import). Moreover, this complementarity is only significant for firms from province with low level of marketization.

This inconsistency about learning-by-exporting and technology import on innovation can be resolved, at least partially, by the complementarities perspective. This paper also reveals two mechanisms of learning-by-exporting: the indirect effect of export on innovation through increasing the likelihood of adoption decision of importing technology and enhancing the positive effect of technology imports.

The potential of combining the two strategies should not be ignored by managers. To improve regional competitiveness, local governments should try best to improve the efficiency of customs to help firms realize the synergistic effect of learning-by- exporting and learning-by-technology-importing.

This study first explores the positive complementarity between the two cross-border learning mechanism in sharping EEEs 2019 innovation performance and identifies the condition to realize the synergistic effect of learning-by-exporting and learning-by-technology-importing.

The purpose of this study is to examine the moderating effect of two types of external funds in terms of loan and government subsidy on the relationship between R&D investment and firms' innovation performance in emerging markets, as well as the contingent role of firm leader's international experience associated with the effects of loan and government subsidy.

The authors tested the hypotheses using a longitudinal dataset of 716 high-tech firms of Zhongguancun Science Park (ZSP) in China during 2008–2014, covering detailed information on the operations, financial situation and R&D activities, patents, etc. The authors finally identified an unbalanced panel of 2,430 firm-year observations. Considering the dependent variable is the countable data and non-negative values, the negative binomial regression with fixed effects was adopted to test the hypotheses.

The results show that the more loans or government subsidies the firm receives, the weaker the positive effect of R&D investment on firms' innovation performance in emerging markets. Furthermore, the findings reveal that firm leaders' international experience can mitigate the negative moderating effect of government subsidies, but strengthen the negative moderating effect of loans.

The study provides new insights into how loans and government subsidies as external funds influence the effectiveness of R&D in enhancing innovation performance, and the findings highlight the fact that more external funds can reduce firm R&D efficiency. Moreover, the authors also enrich the resource orchestration theory by revealing the critical role of firm leaders' international experience in the decision-making of resource configuration to mitigate the inefficiency of high subsidies in emerging markets.

The Journal of Accounting in Emerging Economies (JAEE), established in 2011, aims to publish research on contemporary accounting issues in emerging economies. This study used the bibliometric and scientometric approaches to provide deeper insights into the journal performance, prominent topics, author's contributions and citation structure. Content analysis was conducted to provide insights on the major themes addressed in JAEE.

This study analyses data from the Scopus database, Google Scholar and Journal website. The total number of documents analysed are 190. This study employs VOSviewer and RStudio to conduct the analysis which is categorised into four major parts: General performance indicators, citation structure, network analysis and content analysis.

Since JAEE commenced publication in 2011 and indexed in the Scopus in 2018, it achieved a 14.47% annual growth rate in document publication. It is encouraging to note that 88.4% of published documents were cited. In terms of total publication, the top contributing country is Malaysia; the USA is the primary contributor in citations. Five key themes emerged from the content analysis namely, international standards and earnings quality; audit quality and IFRS practices in emerging economies; corporate governance; financial reporting and earnings management; corruption and accounting disclosure; and ownership structure and firm performance.

This study offers a comprehensive assessment to the journal stakeholders about the past and current journal performance besides future trends and perspectives. Additionally, JAEE readers can gain insight into the nature of academic contributions in JAEE from 299 authors of 273 affiliated institutions in 67 countries.

This qualitative study, which is based on multiple cases, aims to analyze the pattern of acquisitions by Brazilian multinationals, such as Gerdau in the steel industry, Petrobrás in the oil and gas industry and Vale in the mining industry, to infer the likely knowledge motivations underlying the acquisitions of these firms.

The analyses of the three cases, with secondary data collected for the period from 2003 to 2007, classify the acquisitions according to the extent of the exploration or exploitation of resources and in two dimensions: business knowledge and location knowledge, in accordance with Ferreira’s (2005) model based on March (1991) and Chandler (1962).

The findings showed that the acquisitions by Gerdau, Petrobrás and Vale favored the exploitation of their resources and capabilities developed in the home market more than the exploration of new resources and capabilities. Regarding the ownership acquired, this study failed to observe the likely expected pattern of acquiring a majority stake for sustaining an exploitation strategy or a minority stake for sustaining an exploration strategy.

This study makes three contributions. First, the need to analyze the potential gains of new knowledge acquisition in domestic and cross-border expansion. Second, considering the opportunity to explore new resources and knowledge even for firms in commodity industries. Third, considering how the equity held is a structural solution that needs to be adjusted to the knowledge strategy.

This paper aims to investigate the extent to which companies in one of the Islamic culture countries, Egypt, are complying with the Islamic implementation of the Anglo‐Saxon model of corporate governance and testing the impact, if any, of such compliance on mitigating of stock option fraud incentives.

A logistic regression model is used to examine the effects of board of directors, audit committee, ownership structure and other firm characteristics on the likelihood of stock option fraud. The analysis is based on the data for stock option grants obtained during the period from 2006 to 2009.

The results suggest that the rate of compliance with the Islamic implementation of the Anglo‐Saxon model of corporate governance in Egyptian public‐held companies is low. Weak corporate governance allows executives to exercise greater influence over the board of directors and audit committee decisions. Furthermore, a low level of disclosure, duality of CEO, high percentage of insiders in board of directors, auditor turnover, and management ownership are among the factors that increase the likelihood of stock option fraud in the Egyptian setting.

The results are constrained by the proxies used to define stock option fraud. Additionally, the limited number of companies with stock option grants in Egypt might affect the results.

This paper provides insights into exposing stock option fraud by Egyptian public‐held companies and sheds light on the effective role of corporate governance mechanisms to mitigate this phenomenon. This would help policy setters to enhance compliance with the Anglo‐Saxon model of corporate governance and develop a comprehensive Shari'ah model of corporate governance that reduces stock option fraud.

To examine the role of supply chain integration (SCI – i.e. supplier integration, customer integration and internal integration) between integrated information technology (IIT) and financial performance (FP).

An explanatory sequential mixed-methods study was conducted, collecting quantitative data first and then examining the quantitative results with in-depth qualitative data from a sample targeting manufacturing and services firms in Egypt.

This study indicates that IIT relates positively to SCI, which in turn relates positively to FP. Main enablers/mechanisms and disablers/barriers for those linkages are identified.

After establishing the linkages between ITT, SCI and FP in the quantitative phase of research, a qualitative phase based on follow-up interviews provide deeper understanding about mechanisms and contexts behind those linkages.

Offer firms guidance to assess IIT, SCI and FP.

With a disaggregated framework of IIT, SCI and FP, this study contributes by answering a need for development of a methodological toolbox of the field in supply chain management, with a rigorous use of mixed method research, as a way of departing from the normal approach to help researchers in providing a deeper and richer understanding of supply chain problems.

The purpose of this paper is to track the financial performance of manufacturing firms at different levels of their conditional quantiles. It also analyzes the relevance of revenue and cost channels along with key firm-specific parameters that influence firm’s profitability.

The study analyses a sample of 1,000 manufacturing firms over a study period spanning from 2000 to 2016. It uses both quantile regression and panel ordinary linear square (OLS) models to analyze the financial performance of the firms.

The study finds large scale of heterogeneity among the firms under different quantiles of profitability. Export earnings, firm size, asset turnover and volatility of exchange rate are the decisive determinants of financial performance across all quantiles. Financing assets by current debt is negatively impacting return on assets and return on capital employed of firms from lower quantile whereas profitability is positively impacted if they are financed by long term debt. Debt financing of assets does not make any sense for firms with high quantile of profitability. The study also finds that quantile regression approach is a better method than panel OLS models in the presence of highly heterogeneous and non-normal distributions.

This study is limited to the financial performance of manufacturing firms and does not consider service sector which is also equally competitive. However, a sector wise analysis of firm’s profitability could be more meaningful than comparing all the firms in one basket of manufacturing domain.

The research findings have both practical as well as policy implications. Practically, the study helps the firm managers to identify critical success factors that significantly influence firm’s financial performance at different levels of profitability. It also helps the policy makers to align policy focus to stabilize firms at lower level of profitability and also to manage conducive business environment for all firms at different levels of their profitability.

The study provides a deep theoretical underpinning of literatures on firm’s financial performance and empirically investigates it using advanced methodology. The robust estimates of the study ensure to analyze financial performance under revenue and cost channels at diverse level of their profitability.

Strategic positioning of foreign firms in a host market is vital for their success. By integrating the resource partitioning theory and the resource-based view, this study aims to investigate foreign firms’ strategic positioning (i.e. their choice of generalist or specialist positioning strategy) and its performance implications in the US market.

The final sample includes 212 foreign companies from 28 countries operating in the US market. Multiple data sources were used to collect data of these foreign companies’ subsidiaries in the USA This study used logistic regression to test its major hypotheses.

The results of this study suggest that a generalist positioning strategy is positively related to performance in a host market. It is also found that market concentration and local market knowledge moderate this strategic positioning – performance relationship.

For a foreign firm that enters a host market, market concentration (an industry-level factor) in the host market and the firm’s local market knowledge (a firm-specific factor) play prominent roles in the strategic positioning – performance relationship.

This study offers a novel perspective of international business strategy by applying the lens of resource partitioning theory to study the relationships between multinational enterprises’ strategic positioning and performance. This study contributes to the strategy literature in that it examines the performance implications of firms’ strategic positioning (i.e. generalist or specialist positioning).

This paper is to explore how cross-functional integration (CFI) of production-marketing can impact the firm's build-to-order (BTO) competitiveness, marketing performance (MP) and financial performance (FP).

Empirical study with the structural equation modeling approach is applied. Six hypotheses are constructed and tested based on survey data collected from Chinese manufacturing firms.

The survey data supports that production-marketing integration (PMI) improves BTO competitiveness (BTOC) and MP and that BTOC also positively affects marketing outcome which, in turn, impacts a firm's FP. The results reveal that CFI of production-marketing is an effective approach for achieving the BTO manufacturing strategy and can improve organizational performance.

The paper uncovers the role of CFI of production-marketing in BTO manufacturing strategy and its impacts on a firm's MP and FP and provides important managerial implications for practitioners to improve organizational time-based competitiveness and performance in today's time-based competition era.

The purpose of this paper is to investigate the impact of bank concentration on firm financial constraints to perform investment across two types of financial constraints firms.

The authors analyse this relationship by estimating the investment‐cash flow sensitivity across groups of firms classified according to debt maturity structure model. The firms were classified as short‐term and long‐term debt dependent firms. Empirically the authors analyze a sample that consists of the most recent dataset (over 2001‐2009) of UK firms that engage in foreign direct investment by using fixed‐effects and GMM‐IV estimation techniques.

Bank concentration was found to relax financial constraints on firm level investment. Results indicate that higher level financial constraints are associated with short‐term debt dependent firms that exhibit high level of investment‐cash flow sensitivity. Further, it was found that bank concentration is associated with reduction in financial constraints on firm investment and this effect is stronger for short‐term debt dependent firms.

Unlike previous studies, the paper investigates the bank concentration effects on UK foreign direct investing firms that are uniquely classified; based on distinctive dimension of financial frictions in capital market. Estimated results ascertain that information‐based hypothesis is pertinent to the UK capital market.