The creation, operation, alteration, and cessation of every action and function in an organization -- whether within the private, public, or voluntary sector -- all consume economic resources. Measuring, accumulating, and assigning those resources to the organization's various processes and...

With the rapid development in business and technology, enterprises are now facing competition that is fiercer than ever before. How to assist enterprises in gaining competitive advantage via business innovation and technologies has become a crucial issue. A solution to these contemporary issues...

We analyze the empirical pattern of the Ohlson models (1995) focusing on four basic implicit assumptions that support the model: (i) the displacement property, (ii) the goodness of book value as a proxy of the ability of assets and liabilities to generate cash flows, (iii) the conservatism...

Accurately assessing the ability of a financially distressed company to stay in business through the next year is a difficult task at best. Notwithstanding this difficulty, auditors have seemingly been saddled with a large portion of this responsibility for the companies that they audit. Current...

A good Professor achieves a three part mission of research, teaching and service. After elaborating on this mission, I provide some broad strategies for accomplishing it: know when to say no; don't try to win the measurement game; don't be a jerk (in the technical sense); “think otherwise”,...

Research in corporate governance has predominantly focused on the moral hazard problem and governance mechanisms that mitigate it. In this conceptual paper, we instead focus on adverse selection as an alternative agency problem, emphasizing well-intentioned managers making strategic choices they...

The Balanced Scorecard (BSC) is a one of the most popular and contagious management ideas of our time. In previous research the diffusion and institutionalization of the BSC has been viewed through different theoretical lenses, most notably the management fashion perspective. Recently the virus...

The Palestine economy is prone to challenges arising from turmoil. The nature of its socio-political climate makes it important for investors to critically review the going-concern status of the companies they invest in. Therefore the purpose of this study was to determine the likelihood of...

The Central Bank of Malaysia (Bank Negara Malaysia or BNM) introduced the Shariah Governance Framework (SGF) in 2010 and required all Islamic Financial Institutions (IFIs) to fully implement in 2011. The objective is to provide a proper regulatory framework for IFIs to function within the...