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...

This paper examines whether ethical corporate citizenship moderates the effect of CEO power on financial leverage, cost of debt, dividend payout, and firm value. Ethical corporate citizenship is operationalized as a binary variable of 1 for firms listed as World’s Most Ethical Companies...

This paper examines the impact of managerial entrenchment on financial flexibility, and financial leverage decisions of small public firms compared to medium and large firms based on market capitalization quartiles. E-index is a proxy for managerial entrenchment, and excess cash is a proxy for...

Empirical studies have documented the existence of the public‐private pay differentials in both developed and developing countries. The implementation of policies aiming to reduce this gap has however been mitigated or inconclusive. This paper exploits the Single Spine Pay Policy (SSPP) in...

In this dissertation, I study two topics in the context of revenue management. The ¯rst topicinvolves building a mathematical model to analyze the competition between many retailerswho can change the price of their respective products in real time. I develop a game-theoreticmodel for the...

As evidenced by the sheer number of websites presently on the Internet and the exorbitant amount of dollars that are spent on maintaining corporate websites determining the successfulness of these websites is of the utmost importance. In building a successful website the design must match the...

An auditor performing analytical review must typically diagnose material variances of observed client data from his/her own expectations. The auditor may utilize a decision aid to help in generating potential explanations for a variance; it has, however, the capacity to provide many more...