scholarly journals Microfoundations of Strategic Agility in Emerging Markets: Empirical Evidence of Italian MNEs in India

2021 ◽  
pp. 101272
Author(s):  
Alberto Ferraris ◽  
William Y. Degbey ◽  
Sanjay Kumar Singh ◽  
Stefano Bresciani ◽  
Sylvaine Castellano ◽  
...  
Keyword(s):  
Emerging Markets ◽  
Empirical Evidence ◽  
Strategic Agility

Empirical evidence of the suitability of IFRS in emerging markets

2019 ◽  
Vol 32 (4) ◽  
pp. 553-567
Author(s):  
Ghassan H. Mardini ◽  
Rula S. Wadi ◽  
Osama A. Mah’d
Keyword(s):  
Emerging Markets ◽  
Empirical Evidence ◽  
Financial Reporting ◽  
Main Tool ◽  
Business Environment ◽  
Content Type ◽  
External Auditors ◽  
Financial Reporting Standards ◽  
Advantages And Disadvantages ◽  
Ifrs Implementation

Purpose The purpose of this study was to assess the suitability of International Financial Reporting Standards (IFRS) in emerging markets such as Qatar. The current research attempts to obtain insights into the advantages and disadvantages of IFRS implementation in Qatar based on the perceptions of top management, academics in accounting and external auditors. Design/methodology/approach A questionnaire survey was the main tool used in this research. A total of 120 questionnaires were distributed to financial managers, academics and external auditors. Of the 97 replies (80 per cent), 91 completed questionnaires were analysed. Findings The results suggest that IFRS implementation is suitable for the business environment of Qatar because the adoption of IFRS provides many advantages to the Qatari business environment, regulations and stock market without incurring additional major costs. Moreover, IFRS imposes no major constraints on the business environment or Islamic social responsibility and education in Qatar. Practical implications The results of this research paper will help regulators in Qatar and other Gulf Cooperation Council (GCC) countries develop accounting regulations. Originality/value This paper provides empirical evidence of the suitability of IFRS in emerging markets in general and the GCC region in particular and enhances the level of understanding of IFRS worldwide.

scholarly journals Innovation Processes in Emerging Markets: Empirical Evidence from the Indian Insurance Industry

2014 ◽  
Vol 18 (1) ◽  
pp. 40-57 ◽  
Author(s):  
Mohit Anand ◽  
Philippe Monin
Keyword(s):  
Emerging Markets ◽  
Empirical Evidence ◽  
Research Design ◽  
Insurance Industry ◽  
Emerging Market ◽  
Case Research ◽  
Second Stage ◽  
Multiple Case ◽  
Innovation Processes ◽  
Indian Insurance

How do organizations innovate to respond to emerging market issues? Building on a multiple-case research design, we study four cases of innovation in the Indian insurance industry. In the first stage of our analysis, we identify seven innovation processes: Demystification, technologization, bundlization, indigenization, retailization, commoditization and segmentation. In the second stage, we find that these seven processes serve as generic responses to three typical issues: management of meanings and values, accessibility and affordability that firms face in emerging markets. Our findings contribute to a better understanding of innovation processes in emerging markets.

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