Purpose – The aim of this paper is to investigate the effect of management earnings forecasts on the level of information asymmetry around subsequent earnings announcement. Design/methodology/approach – Employing the adverse selection cost method suggested by George et al., the paper...

Purpose – This paper aims to present a methodology for activity-based costing, which combines simulation modeling and association rule mining, one of the core data-mining techniques. The objective of the proposed methodology is to deal with the problem of defining cost drivers....

Purpose – Technology-based new ventures (TNVs) – which rely on entrepreneurial activities based on science and technology applications in newly created organizations to be successful – are important to current economic growth and innovation. Past research has looked at the importance of...

Purpose – Previous research shows that symmetrical dialogue between companies and their investors through e-mail does not match the quality of the asymmetrically provided information on investor relations websites. This paper seeks to further examine the quality of symmetrical dialogue and...

Purpose – The purpose of this paper is to provide a comprehensive review of the literature on R&D expenses and subsequent firm valuation and to briefly highlight some gaps and implications for future research. Design/methodology/approach – The approach is a review of studies on R&D and...