This paper investigations the impact of customers’ innovation information discovery in management discussion and analysis (MD&A) on the innovation of suppliers. We find that the more innovation information disclosed in MD&A, the higher innovation level of the supplier, and the higher the...

In this paper, an anomaly in the daily cumulative abnormal returns (CARs) of corporate site visits (CSVs) is documented. In this study, the anomaly observation period is divided into three time segments to show that the anomaly results in the CAR trending upward (downward) one month before the...

Today, firms are facing a globally competitive environment. Against this backdrop, firms can ill afford to make mistakes in their capital budgeting and acquisition decisions. When making major decisions, firms may be faced with additional costs associated with managerial anchoring. Using...

Today, firms are facing a globally competitive environment. Against this backdrop, firms can ill afford to make mistakes in their capital budgeting and acquisition decisions. When making major decisions, firms may be faced with additional costs associated with managerial anchoring. Using...

Long queues in seasonal sales shopping are seemingly undesirable for shoppers and retailers. Yet, this paper proposes that shoppers' impatience can be a virtue for retailers. It shows that, when shoppers do queue, it is desirable under some conditions for retailers to strategically keep the...

Today, firms are facing a globally competitive environment. Against this backdrop, firms can ill afford to make mistakes in their capital budgeting and acquisition decisions. When making major decisions, firms may be faced with additional costs associated with managerial anchoring. Using...

The economic development proposes new issues for accounting teaching, which not only relies on educators¡¯ own perfection as well as the joint efforts of the accounting practitioners and social parties. The author briefly described the new circumstances the accounting education faces in recent...

Considering the feasibility in China¡¯s market and adopting existing pricing models on financial guaranty products and credit derivatives, a pricing model on financial guaranty products is built under the actuarial methodology. In the model, the geometric Brownian motion with correlation is...