This paper uses text parsing analysis on managerial self-disclosure in regulatory Form 10-K and develops a three-dimensional measure of business strategy for a large sample over 22 years. To ensure content validity, we draw the keyword list from prior literature. Adding to the face validity of...

An adaptation of the spatial heteroskedasticity autocorrelation consistent (SHAC) estimator from the context of a single cross section to a panel data environment is presented. The spatial model involved with the SHAC estimator is generalized to allow spatial lag parameters and spatial weights...

This study investigates how cloud-based accounting effectiveness (CBAE) and decision-making quality (DMQ) mediate the impact of digital transformation on organizational performance. In addition, the moderating effects of digital leadership on the relationships between digital transformation and...

Diversity in the workforce has become a demographic reality across the globe. There has been some debate amongst academics and practitioners over how to deal with employee diversity. Many agree that organizations should aim to manage diversity rather than simply value it or rely on affirmative...