PART ONE: AIS and the Business -- Ch. 1 Accounting Information Systems and Firm Value -- Ch. 2 Accountants as Business Analysts -- Ch. 3 Data Modeling -- Ch. 4 Relational Databases and Enterprise Systems -- PART TWO: Business Processes -- Ch. 5 Sales and Collections Business Process -- Ch. 6...

This paper examines the moderating effects of firm and IT characteristics on the market reaction to IT investment announcements. A special emphasis has been placed on the potential interaction effects of these two types of variables, since the previous event studies have paid limited attention...

Current accounting rules end regular amortization of goodwill and mandate annual tests for goodwill impairment and loss recognition, when appropriate. These rules make consideration of goodwill write-offs important and timely. In the study reported here, we found that the effects of goodwill...