Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Investment (2)
- 10K filing (1)
- AICPA statements (1)
- Board management (1)
- Board of directors (1)
-
- Clinical system (1)
- Compensation (1)
- Corporate accounting (1)
- Cumulative abnormal return (1)
- DSS (1)
- Decision support tools (1)
- Decision tree induction (1)
- Developing country (1)
- Dynamic resource allocation (1)
- Earnings (1)
- Earnings management (1)
- Ecommerce (1)
- Economic growth (1)
- Economy (1)
- Electronic medical record (1)
- Employee (1)
- Event study methodology (1)
- Fraud (1)
- Health care (1)
- Informatics (1)
- Internal audit (1)
- Internet security (1)
- Investor perception (1)
- Market value (1)
- Natural-science model (1)
Articles 1 - 8 of 8
Full-Text Articles in Entire DC Network
Impact Of The Investments In Information And Communication Technologies On Total Factor Productivity In The Context Of The Economies In Transition, Sergey Samoilenko
Impact Of The Investments In Information And Communication Technologies On Total Factor Productivity In The Context Of The Economies In Transition, Sergey Samoilenko
Theses and Dissertations
The goal of this research is to establish a link between investments in information and communication technology (ICT) and economic growth in the context of countries that are currently classified by the international community as transitional economies (TE). More specifically, in this study we focus on the relationship between ICT and one of the determinants of economic growth, total factor productivity (TFP). Neoclassical growth accounting and the theory of complementarity provide the theoretical framework on which we build this research. By combining the data obtained from two sources, the World Bank Database and the IT Yearbook, we were able to …
An Experimental Analysis Of The Impact Of Goal Orientation, Ethical Orientation, And Personality Traits On Managers' And Accountants' Abilities To Recognize Misappropriation Of Assets, Wendy Walston Achilles
An Experimental Analysis Of The Impact Of Goal Orientation, Ethical Orientation, And Personality Traits On Managers' And Accountants' Abilities To Recognize Misappropriation Of Assets, Wendy Walston Achilles
Theses and Dissertations
This study examines the impact of knowledge, experience, goal orientation, ethical orientation, and personality traits on managers' and accountants' abilities to recognize misappropriation of assets. Participants included students and professionals. The student group included upper-level accounting majors and upper-level management majors. The professional group included students enrolled in an introductory accounting course for their MBA program and internal auditors from a variety of organizations. Findings in the study show that accounting students assessed the possibility that fraud was in progress at a higher level than the management students, suggesting that the accounting students acquire basic knowledge about fraud from the …
Sec Regulation Of Corporate 10k Filing Dates: The Effect On Earnings Management And Market Recognition, Robert W. Russ
Sec Regulation Of Corporate 10k Filing Dates: The Effect On Earnings Management And Market Recognition, Robert W. Russ
Theses and Dissertations
In November 2002, the Securities and Exchange Commission released a final ruling regarding a filing requirement change. The proposed requiredment change was for domestic companies to file annual and quarterly reports within 60 and 30 days, respectfully. This requirement was recommended for companies with a market value of at least $75 million and would reduce by 30 days the time allowed to file these reports. The Wall Street Journal article announcing this proposal stated the change was an effort to address some of the problems arising from accounting scandals such as the Enron scandal of 2001. A potential added benefit …
The Impact Of Relational Model Bases On Organizational Decision Making: Cases In E-Commerce And Ecological Economics, Elizabeth White Baker
The Impact Of Relational Model Bases On Organizational Decision Making: Cases In E-Commerce And Ecological Economics, Elizabeth White Baker
Theses and Dissertations
This dissertation explores reifying the management science concept of organizations as a collection of decisions. Organizational management entails resource allocation activities that can be formulated in terms of elementary relational functions. All elasticity-type formulations, most generic "production" functions, and various projection models that organizations might require (such as sales forecasts) can all be represented by elementary relational functions. Therefore, information systems in organizations can be representative of relationships between decision requirements, as theorized in relational model bases. A relational model-base structure acts as an integrative device by relating an organization's elementary relational functions to each other, with all that is …
An Investigation Of The Impact Of Corporate Governance On Decision To Expense Employee Stock Options, Ling Jiang
An Investigation Of The Impact Of Corporate Governance On Decision To Expense Employee Stock Options, Ling Jiang
Theses and Dissertations
Corporations have the choice of expensing (using the fair value method), or non-expensing (using the intrinsic value method and provide pro forma disclosure in financial statement footnotes) of employee stock options. The current study examines how corporate governance factors affect such choices. Prior studies (Xie et al. 2003; Klein 2002; Peasnell et al. 2000) have indicated that certain corporate governance factors have an impact on corporate accounting behavior, including earnings management. Based on the assumption that expensing employee stock options is a good practice of accounting that improves earnings quality, it is hypothesized that these corporate governance factors would affect …
An Integrative Approach For Examining The Determinants Of Abnormal Returns: The Cases Of Internet Security Breach And Ecommerce Initiative, Francis Kofi Andoh-Baidoo
An Integrative Approach For Examining The Determinants Of Abnormal Returns: The Cases Of Internet Security Breach And Ecommerce Initiative, Francis Kofi Andoh-Baidoo
Theses and Dissertations
Researchers in various business disciplines use the event study methodology to assess the market value of firms through capital market reaction to news in the public media about the firm's activities. Capital market reaction is assessed based on cumulative abnormal return (sum of abnormal returns over the event window). In this study, the event study methodology is used to assess the impact that two important information technology activities, Internet security breach and ecommerce initiative, have on the market value of firms. While prior research on the relationship between these business activities and cumulative abnormal return involved the use of regression …
Rebuilding Theories Of Technology Acceptance: A Qualitative Case Study Of Physicians' Acceptance Of Technology, Jon T. Blue
Rebuilding Theories Of Technology Acceptance: A Qualitative Case Study Of Physicians' Acceptance Of Technology, Jon T. Blue
Theses and Dissertations
The Technology Acceptance Model has been widely applied and has been quite successful at explaining the behavioral intention to use technology in many organizations. One of the most significant variables in the Technology Acceptance Model is perceived ease of use. The Technology Acceptance Model purports that perceived ease of use contributes to the behavioral intention to use technology. Additionally, the model purports that perceived ease of use is an antecedent of perceived usefulness. In the adoption and use of technology by physicians, previous studies show that the Technology Acceptance Model predictions have been incorrect. Specifically, the aforementioned perceived ease of …
Do Investors Over-React To Patterns Of Past Financial Performance Measures?, Abdulaziz Alwathainani
Do Investors Over-React To Patterns Of Past Financial Performance Measures?, Abdulaziz Alwathainani
Theses and Dissertations
The objectives of this thesis are threefold. First, this dissertation examines whether patterns (growth and consistency in growth) of firms' past financial performance influence investors' perceptions about stock values and future performance of these firms. Second, multiple estimation horizons of past performance variables (ranging from one to five years) are used to assess whether the interaction between growth patterns and measurement interval lengths of these variables influence investor expectations. Third, this thesis examines whether an intermediate price drifts (e.g. Jegadeesh and Titman [1993]) and subsequent long-horizon price reversal (e.g. DeBondt and Thaler (1985)] are manifestations of a market over-reaction as …