This paper proposes a new method to measure the input productivity gains from information technology incomplex managerial environments. The method employs a production function which maps output andrelating moderating variables in the managerial environment into input resource consumption, with...

In this paper, we examine whether productivity improves after mandatory IFRS adoption. Using data envelopment analysis (DEA) to measure firm-level productivity, we show that production efficiency of mandatory IFRS adopters increases significantly after mandatory adoption of IFRS. The...