Purpose – The purpose of this paper is to present a new method to account for investments in human capital, which the authors have named investment capitalization. This method uses investments in training and hiring of employees as a surrogate for their intellectual capital, capitalizing and...

The relationship between firm-specific strategies and the firm's value has attracted considerable attention from researchers. The present article seeks to add to the literature by investigating firm-specific business strategy and value. We categorize firms into different ‘strategy...

The recent financial crisis has plagued banking institutions around the world. Using a non-parametric (data envelopment analysis) approach, we measure operating and profit efficiency of 21 commercial banks from four countries during 2004-2010. The results suggest that for the most part there is...

Purpose – To contribute to the understanding of how to manage turnover, the purpose of this paper is to determine if sales managers have the ability to predict high levels of propensity to leave (PL) from variables readily available in personnel records, and on commonly used employee surveys....