During the 1990s, the banking sector experienced an important consolidation process in most developed countries, where mergers and acquisitions (M&As) between credit institutions reached unprecedented levels. Financial deregulation and technological progress have played an important role in this...

With ever-increasing competitive pressures, growing numbers of firms use electronic procurement (e-procurement) in an attempt to reduce costs and increase profitability. Academicians and practitioners alike agree that one of the most important benefits of e-procurement is its ability to...

Whisper numbers have captured the attention of both the investment community and the financial media. They have heightened the drama of companies’ earnings releases and have been played up as explanations for stock prices’ reactions to actual earnings announcement. I examine the accuracy,...

This paper reports the results of a field study that examined the expectations of users as they relate to the quality of service offered by the information systems (IS) function within organizations. While the results indicate that users have consistently high expectations across organizations,...

This study examines companies that separated or integrated the tax and audit functions subsequent to the passage of the Sarbanes-Oxley Act (SARBOX). While the provision of tax services is not currently prohibited by SARBOX, some companies have separated these two functions. An examination of the...

One of the most complex and controversial issues confronting the Financial Accounting Standards Board (FASB) over the last several years has been the accounting and financial reporting of stock options. In December 2004, the FASB issued Statement 123R, Share-Based Payment, in the hope that the...

Group Support Systems (GSS) have been used and studied in the support of facilitated ideation sessions for years. The norm for these sessions has been for participants to work individually at GSS workstations. A review of applicable literature suggests that pairing participants at GSS...

Bad service experiences potentially leading to long-standing grudges can be quite costly for an organization. In many cases, corporate actions and policies cause grudges as consumers grow more and more frustrated about their interactions with large, impersonal companies. The primary objectives...

This paper explores the reasons for the increase in “outdoor advertising” (OA) expenditures worldwide and the impact of billboards on our cities. Since 2006, a portable device that measures billboard exposure became widely available, thus setting up a rating system like that of other forms...

The crises witnessed by capitalistic economies may be distinguished into two categories, according to the intensity, the duration and the extent of the disasters caused by them. In what concerns the first category, the normal or current crisis, it is referred to the cyclical fluctuations which...