Purpose Cyber risk has significantly increased over the past twenty years. In many organizations, data and operations are managed through a complex technology stack underpinned by an Enterprise Resource Planning (ERP) system such as systemanalyse programmentwicklung (SAP). The ERP environment by...

We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes accounting information—primarily earnings—has lost relevance. We consider more accounting amounts and find no decline in combined value relevance from 1962 to 2014. We...