Purpose: Jumpstart Our Business Startups Act 2012 (the JOBS Act) was passed in 2012. JOBS Act enables emerging growth companies (EGCs) to go public without being subject to the full vigorous range of regulations applicable to publicly traded companies. The purpose of this paper is to study...

Purpose: The literature suggests that management discretion to adjust resources in response to changes in sales can create asymmetric cost behavior and management incentives to move stock prices can influence its decision to release management earnings forecasts (MEF). The purpose of this paper...

This research study examined accounting and business administration education curricula at foreign universities and tested a model for measuring the level of management technology attained by a country. The primary focus of this research was the role of accounting and business education as input...