We propose accounting for high performing employee services as a right of use asset on the balance sheet and examine the decision-usefulness of the proposed financial statement information to nonprofessional investors (NPIs). We also compare the right of use employee services asset (ROU ESA)...

Despite external evidence that employers seek MBA graduates with cross-functional problem-solving skills, prior research does not utilize financial statement analysis (FSA) as a tool for nonprofessional investors (NPIs) to develop interdisciplinary perspectives on problem-solving. This paper...

Category management is challenging for retailers that sell thousands of products across hundreds of categories and often lack the resources and capabilities to manage all of them intensively. Picking one supplier to be the category captain (CC) to manage the category – including rival's brands...