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This study reviews the use of meta-analysis in accounting research. We categorize the meta-analytic research into five topics: financial reporting, auditing, corporate governance and accounting quality, management accounting, and miscellaneous topics. Further, we classify the studies by the...
Persistent link: https://www.econbiz.de/10014839708
This paper provides a quantitative review of the literature on the repercussions of idiosyncratic information on firms’ cost of equity (CoE) capital. In total, I review the results of 113 unique studies examining the CoE effects of information Quantity, Precision and Asymmetry . My results...
Persistent link: https://www.econbiz.de/10014839741
Purpose The knowledge- and Internet-based economy demands a reexamination of the accounting treatment for intangibles and a thorough understanding of the empirical evidence on this topic. Design/methodology/approach The study reviews the literature on research and development (R&D), a specific...
Persistent link: https://www.econbiz.de/10014839778
Purpose The increasing importance of electronic health (e-health) has raised the significance of exploring the factors influencing the users’ acceptance of e-health applications. There has been an extensive usage of the technology acceptance model (TAM) in e-health applications acceptance...
Persistent link: https://www.econbiz.de/10014860325
Purpose This meta-analytic study tries to synthesize the mixed relationships between knowledge management technologies (KMT) and organizational performance as well as aims to explore the impacts of contextual elements, such as national culture, economy and industries, on these relationships....
Persistent link: https://www.econbiz.de/10014825506
Purpose This study examines antecedents to fintech use intention to determine which antecedents can provide a parsimonious, yet accurate explanation. Design/methodology/approach Meta-analyses based on 42 samples estimate how seven antecedents are associated with fintech use intentions....
Persistent link: https://www.econbiz.de/10014825596
Wetlands are highly productive ecosystems, providing a number of goods and services that are of value to people. The open-access nature and the public-good characteristics of wetlands often result in these regions being undervalued in decisions relating to their use and conservation. There is...
Persistent link: https://www.econbiz.de/10005722069
Individuals are widely believed to overstate their economic valuation of a good by a factor of two or three. This paper reports the results of a meta-analysis of hypothetical bias in 28 stated preference valuation studies that report monetary willingness-to-pay and used the same mechanism for...
Persistent link: https://www.econbiz.de/10005722123
Persistent link: https://www.econbiz.de/10005722180
Persistent link: https://www.econbiz.de/10005722820