We extend the existing research on managerial incentives and operating performance measurement by integrating the market impact of the manager's discretionary financial and disclosures decisions to stock price performance in compensation contracts. There is evidence that managers manipulate...

Incorporating the pricing dynamics of external jet fuel markets, this paper investigates the regulatory impact of Securities and Exchange Commission (SEC) Staff Accounting Bulletin (SAB) 101 on discretionary revenue accrual behavior, profitability and the firm's cost of capital in the airline...

We examine whether adoption of FASB Interpretation No. 46/R (FIN 46), Consolidation of Variable Interest Entitiesndash;an Interpretation of ARB No. 51, changed the market valuation and related measurement reliability of synthetic lease liabilities. Adopted in 2003, FIN 46 requires financial...

We examine whether accounting-based fundamental analysis can predict long term market performance in a strategic alliance context. We first evaluate whether Mohanram's (2005) G-Score explains differences in long-term buy and hold returns following announcements that firms have formed strategic...

This study examines whether adoption in 2003 of FASB Interpretation No. 46/R (FIN 46), Consolidation of Variable Interest Entities – an Interpretation of ARB No. 51, changes the cost of capital for affected firms. Using comparative analysis on a broad sample of 11,719 firm-quarter observations...

Institutional quality has been, and will continue to be, an important dimension of academic accounting. How we measure it, by increasingly featuring objective output measures, has taken the construct away from demonstrated meaningfulness among its most important constituency. This paper forms...

Understanding the return on investments in information technology is the focus of a large and growing body of research. In this paper, we develop an overall framework for understanding the research on the relation between information technology investments and accounting or market measures of...

We empirically examine IT value co-creation in supply chains, incorporating key contingencies of the competitive environment. Prior research suggests that IT used for strategic informationbased partnerships may benefit supply chains facing higher volatility, enabling tightly coupled integration...

The rapid evolution of Internet technology has created the ability to disseminate new information nearly instantaneously to a world‐wide audience. Many business and finance organisations have already applied this capability. Examples are real‐time stock quotes, on‐line news wires and...