We propose accounting for high performing employee services as a right of use asset on the balance sheet and examine the decision-usefulness of the proposed financial statement information to nonprofessional investors (NPIs). We also compare the right of use employee services asset (ROU ESA)...

This paper examines the impact of managerial entrenchment on financial flexibility, and financial leverage decisions of small public firms compared to medium and large firms based on market capitalization quartiles. E-index is a proxy for managerial entrenchment, and excess cash is a proxy for...

Despite external evidence that employers seek MBA graduates with cross-functional problem-solving skills, prior research does not utilize financial statement analysis (FSA) as a tool for nonprofessional investors (NPIs) to develop interdisciplinary perspectives on problem-solving. This paper...