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Articles 1 - 3 of 3
Full-Text Articles in Business
Performance, Growth And Earnings Management, Chi Wen Jevons Lee, Laura Yue Li, Heng Yue
Performance, Growth And Earnings Management, Chi Wen Jevons Lee, Laura Yue Li, Heng Yue
Research Collection School Of Accountancy
We study the relationship between the amount of managed earnings and firms' earnings performance and expected growth in a reporting model, where managers manipulate earnings to influence the valuation of firms' equity while bearing a cost that is increasing and convex in the amount of managed earnings. In the unique revealing equilibrium to the model, firms with higher performance and growth over-report earnings by a larger amount because price responsiveness increases with earnings performance and growth. And earnings quality, defined as the proportion of true economic earnings in total reported earnings, increases with earnings performance but decreases with earnings growth. …
The Antecedents Of M-Commerce Adoption, Morris Kalliny, Michael S. Minor
The Antecedents Of M-Commerce Adoption, Morris Kalliny, Michael S. Minor
Business and Information Technology Faculty Research & Creative Works
The growth of Internet shopping has been attributed to rapid advances in technology and other influences such as convenience. We empirically investigate the relationship between demographics, ease of use, convenience, usefulness and enjoyment and intention to use m-commerce and attitude toward m-commerce. Two studies were conducted where a student and a non student sample was used. Data analysis revealed age, gender and educational level of customers do not play a role in influencing intention to use m-commerce. However, convenience, ease of use, usefulness and enjoyment all play a role in the customer's intention to use m-commerce.
Growth Intentions Of Owner-Managers Of Young Microfirms, Rolland Lebrasseur, Huguette Blanco, John L. Dodge
Growth Intentions Of Owner-Managers Of Young Microfirms, Rolland Lebrasseur, Huguette Blanco, John L. Dodge
New England Journal of Entrepreneurship
A survey of young microfirms was conducted to investigate their growth intentions. The findings confirm the distinct profiles of four types of firms categorized on the basis of current and future employment: Lifestyler, Entrepreneur, Manager, and Mover. They differ in terms of the owner’s perceptions of the desirability and practicality of growing their firm, and with respect to the moderating variables of industry affiliation, business location, and investment level. Research issues and service implications for business support agencies are identified.