In their seminal research on the determinants of capital structure choice using structural equation modeling (SEM), Titman and Wessels [Titman, S., & Wessels, R. (1988). The determinants of capital structure choice. Journal of Finance, 43, 1-19] obtain weak results and hence call for further...

Purpose – This paper seeks to investigate the impact of intellectual capital elements on business performance, as well as the relationship among intellectual capital elements from a cause‐effect perspective. Design/methodology/approach – The partial least squares approach is used to...

Purpose – This paper describes the design and implementation of an activity-based costing (ABC) system for a textile company in Taiwan. Design/methodology/approach – An in-depth field investigation by collecting and analyzing 39 months of field data, gathering information from files and...

This paper addresses issues relating to off-line inspection with rework consideration. We develop a mathematical model to determine the first unit inspected and the average number to be inspected in a batch, assuming the involvement of a quality-control department with a standard procedure....