Commitment to IT investment plans : the interplay of real earnings, management, IT decentralization, and corporate governance
Year of publication: |
2021
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Authors: | Xue, Ling ; Mithas, Sunil ; Ray, Gautam |
Published in: |
MIS quarterly. - Minneapolis, Minn : MISRC, ISSN 2162-9730, ZDB-ID 2068190-2. - Vol. 45.2021, 1, Art.-No. 45:1.06, p. 193-224
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Subject: | IT investments | earnings management | IT governance | corporate governance | decentralization | institutional ownership | board independence | takeover threats | Corporate Governance | Corporate governance | Bilanzpolitik | Accounting policy | Dezentralisierung | Decentralization | Eigentümerstruktur | Ownership structure | Übernahme | Takeover | Investitionsentscheidung | Investment decision | Institutioneller Investor | Institutional investor | Öffentliches Unternehmen | Public enterprise | Prinzipal-Agent-Theorie | Agency theory | Vorstand | Executive board | Öffentliche Investition | Public investment |
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