This paper examines the relationship between annual report readability and firm performance. This is motivated by the Securities and Exchange Commission’s plain English disclosure regulations that attempt to make corporate disclosures easier to read for ordinary investors. I measure the...

The telecommunications industry is undergoing a radical transformation, creating exciting new opportunities and new challenges for infrastructure and service providers. The established value chain is increasingly being deconstructed, with the entry of powerful new players and radical...

VAG—a prototype animated, interactive, three-dimensional virtual environment model of a supply chain in the agribusiness sector has been developed as a CD-based game of strategy. Users (players) have to both create their supply chain by choosing the components that make it up, and then play...