It's the Subtleties that Matter! What is the real difference between competent leader and extraordinary executive? Is it pedigree, experience, intelligence? The answer is yes...and much more. Exceptional leadership hinges on a complex interaction between individual psychology and unique business...

PurposeThis study aims to explore value creation through intangibles in corporations, taking into consideration the endogenous nature of managerial decisions. It is stated that intangibles bring extra information asymmetry into a company and make managers and investors' goals less...

I investigate whether firms subject to SFAS No. 86 Accounting for the Costs of Computer Software provide information regarding future benefits of these software development (SD) expenditures. Numerous comment letters from the 1985 Exposure Draft indicate analysts feel that given the leeway to...

In this study, I investigate whether managers' capitalization of intangible expenditures conveys incremental information, about the amount and timing of future cash flows, to expensed intangible expenditures. I find the association between capitalized SD (Software Development) expenditures and...