This study measures the economic consequences of information security activities, in general, and more specifically the market value of disclosures of information security activities. Since information security activities are primarily non-revenue generating, management tends to view them as the...

Prior research has identified the manner in which human capital, social capital, and other intangible resources create value for organizations. Among such resources, those contributed by a firm's top managers have been singled out as particularly important for the generation and preservation of...

Organizations are currently facing increasingly dynamic environments that require fast action in high-velocity settings. Recent research on dynamic capabilities purports that organizations need to build these capabilities to successfully confront increasing uncertainty. Among these capabilities,...

This study documents behavior consistent with herding in voluntary disclosure decisions and investigates two possible reasons for this phenomenon. Based on theories of social learning and rational herds, herding in disclosure decisions may be due to managers' use of information reflected in the...

This study proposes an alternative measure of discretionary accruals that can be used in testing for intentional earnings management. Prior research has shown the prevalence of measurement error in all models used to estimate discretionary accruals (Healy (1985), DeAngelo (1986), Jones (1991)...

This dissertation consists of three essays. The first essay finds that small firms in poor quality legal environments (poor quality contract enforcement and property rights environments) are more financially constrained relative to small firms in better quality legal environments. Consequently,...

This dissertation investigates the use of information exchange in industrial supply chain relationships. Specific information exchange characteristics are analyzed to determine their contribution to firm performance from the perspective of both the technology champion firm and the trading...

This dissertation investigates the effects of firm financial distress on two key firm decision variables: sales prices and inventories. These analyses contribute to the Structure-Conduct-Performance paradigm literature. Specifically, the feedback loop between financial distress, a result of poor...

In this dissertation, I propose a theoretic foundation to compute earnings per share (EPS) for firms with both common shares and dilutive securities outstanding. I derive a new EPS measure, market EPS, which is defined as the expectation of the future earnings per share. From the view of...

Prior research (Wells, 1974; MacMillan, 1985, 1987; Shepherd, 1999) has focused on examining VCs' decision making at the pre-investment stage. Few studies have investigated VCs' financing decisions at the post-investment stage, and the differences between investment and reinvestment. Some scholars...