Changing face of financial analysis -- Financial statement analysis -- Throughput modeling -- Knowledge-based assets analysis -- Accounting and non-accounting information and their impact on financial markets: towards social innovation -- Ethical modeling and corporate governance: enhancing...

The study of the bias processes that affect decision making is crucial in designing expert systems. This study proposes a multi‐stage model for decision biases which reconceptualizes cognitive styles and decision heuristics within a framework that borrows heavily from research by Posner and...

This paper describes why and when formative factors, in combination with reflective measures, can be used in accounting research to better represent complex theoretical constructs. We argue that the exclusive use of reflective factors constrains theory development and may lead to imprecise...

The universality of a problem-solving model of business negotiations is explored using 700 business people from 11 cultures as participants in a bargaining simulation. Both theoretical and measurement issues are considered using structural equations and partial least squares as the primary data...

The efficient use of knowledge assets allows organizations to compete more effectively in the marketplace. Some of these knowledge assets are embedded in an organization socialization and internalization processes. Image and reputation may better leverage knowledge by strengthening its core...

The efficient use of knowledge assets allows organizations to compete more effectively in the marketplace. Some of these knowledge assets are embedded in an organization socialization and internalization processes. Image and reputation may better leverage knowledge by strengthening its core...

We examined the significance of the audit report in loan rating decisions using the belief revision model. We designed a laboratory experiment where the sign of the audit report is mixed with other annual financial information in a series of sequential evidence. The results of an experimental...