guidance (MEF). We find that unrecognized intangibles (immediately expensed) are negatively associated with MEF issuance, while … recognized intangibles (capitalized) show a positive association. These findings hold across various factors such as analysts … intangibles with greater earnings uncertainty. This suggests that managers may prioritize delivering value-relevant information to …

new classification of management information functions is presented, elaborated by AIIM International for Enterprise …

Classification techniques have been widely applied in the field of medical databases and have gained a lot of success …. At present various classification algorithms are available in the literature and the problem of choosing the best method … for a particular data set is faced by many researchers. In this paper, we apply five well-known rule based classification …

for IGTs based on their underlying mechanisms of supporting ideation. First, the current literature for the classification … of IGTs is reviewed. Then some related creativity theories are consulted and a new classification system is proposed …

the application of a new classification approach, ‘random forests’, and data envelopment analysis. As a result, a fresh …

for the classification of contributions as a first step to a general definition of the concept of e-business model. This …