The objective of this study is to identify factors that help build an IT reputation, and to evaluate whether markets value a firm's ability to develop and sustain its IT reputation. Building on IT strategic leadership and IT business value literature, we argue that a similarity in the background...

In this study, we examine whether XBRL disclosure (i.e., interactive data submissions) reduces the magnitude of accounting accruals for firms during SEC mandated years. Using mandated XBRL filers, we first compare the magnitude of absolute discretionary accruals in the XBRL-adoption quarters...

This study introduces a causality-based framework of antecedents and consequences in order to examine the positive reciprocity between senior IT executives (sITes) and IT capable firms. More specifically we propose that: 1. There is a positive association between accrued sources of managerial...

Contrary to prior studies that have tried to examine the role of IT capabilities on firm performance in isolation from the role of senior IT executives, we propose that there is a positive relationship between the power of senior IT executives and the likelihood that the firm will develop...

This study examines the effect of mandatory XBRL disclosure across various aspects of the financial information environment. Our findings show an increase in information efficiency, a decrease in event return volatility, and a reduction of change in stock returns volatility for 428 firms (1,536...

We examine whether the use of eXtensible Business Reporting Language (XBRL) for financial reporting (i.e., interactive data submissions) reduces earnings management during the period of XBRL implementation by the U.S. Securities and Exchange Commission. Using a sample of mandated XBRL filers, we...

We examine how the adoption of the eXtensible Business Reporting Language (XBRL) for financial reporting impacts the pricing of bank loans. Using a sample of loans granted to U.S. borrowers from 2007–2013, we find that the adoption of XBRL is associated with a reduction in loan spreads. We...

The issue of determinants of voluntary XBRL adoption has drawn considerable attention from the academic community around the world. In the U.S., the voluntary XBRL adoption process evolved under the SEC-administered XBRL Voluntary Filing Program (VFP). A number of papers have attempted to study...

Approaching IT innovation (ITI) from a strategic management standpoint, this paper sheds light on the issue of the capability of a firm to innovate with IT over time. In this study we argue that ITI is a cumulative and path-dependent capability that is not easily replicated. Companies that have...

This study investigates the development and sustainability of a firm’s IT capability reputation from an IT executive’s standpoint. Building on institutional theory, we argue that IT executives will try to achieve external legitimacy - i.e., project an image of superior IT capability to...