Knowledge is a resource and an important asset that organizations leverage to attain their goals. In a competitive environment, efficient and effective transfer of knowledge within the firm is a strategic imperative. In each organization a system through which knowledge flows, arises by design...

In many markets sellers have to make decisions on the rate of price change for a product. Prices can be increased or decreased by making a single large change, or as by making multiple smaller changes over time, leading to the same final price. The concern of sellers is the consumer response, in...

Not much is known about factors of firm performance in emerging economies (EEs). This study investigates two variables that individually and in combination are posited to affect firms in these turbulent environments: receptivity to the influence of trade associations and dynamic knowledge...

While academic research has begun to probe Internet users' underlying beliefs, attitudes, and purchase intent toward Internet advertising, there has been no attempt to develop an underlying theory comparing male versus female users' Internet versus print advertising content information...

The contribution of this research is in positing that national level indicators matter in IT adoption and diffusion and providing empirical support for this theory. National level indicators are scantily represented in IT adoption or diffusion theory. Empirical results on this are almost absent...

Accountability is the cornerstone of democracy. Fiscal accountability is particularly important to an electorate. The system of fiscal accountability developed by the Governmental Accounting Standards Board is too complex and technical for the public, being beyond all but specially trained...

Dechow and Sloan [1991] investigate the hypothesis that CEOs, during their final years of office (the "horizon" years), manage discretionary expenditures to improve short-term earnings performance. Using a sample of 261 firm-years, this study extends the Dechow and Sloan model by including...

Financial regulations require publicly traded firms to disclose firm-specific information relating to their financial performance as well as forecasts of future prospects disclosed to anyone outside the firm. Profit warnings present important market information as to the recent past firm...

This study investigates the market valuation of the effect of goodwill tax amortization on corporate acquisitions. Specifically, the study tests whether a significant positive change exists in the market reaction to acquisitions qualifying for the Internal Revenue Code section 197. Two...

This study provides empirical evidence on the impact of high-tech firms' unrecognized intangible investments on the market valuation of cash flow and accrual amounts. In particular, this study empirically examines the different valuation weights that capital market participants attach to...