This paper investigates causal relationships between planning and performance utilizing a longitudinal database with responses from the same 2,956 businesses over a four-year period. Results confirm the association between planning activity and performance that is evident in most extant...

Purpose The purpose of this paper is to evaluate the tool experiences using torque during welding as a means of in-process sensing for tool wear. Metal matrix composites (MMCs) are materials with immense potential for aerospace structural applications. The major barrier to implementation of...

We examine whether more sophisticated accounting methods (in the form of accrual accounting) interact with other information sources to reduce information asymmetries between small business borrowers and lenders, thereby lowering borrowers׳ probability of loan denial and cost of debt. We find...

This study investigates the determinants of the initial retention of external accountants by new US startups. We test several arguments related to agency and credibility needs, financial activity and complexity, and accounting support and advice. Consistent with financial activity and complexity...