The board of directors is one of a number of internal governance mechanisms that are intended to ensure that the interests of shareholders and managers are closely aligned, and to discipline or remove ineffective management teams. Among the most significant governance issues currently faced by...

We analyze the trade-off between the benefits of signaling and the distortions from opportunistic earnings management resulting from the discretionary capitalization of Research amp; Development (Ramp;D) expenditures. The latter can be used by managers to signal private information to the...

There is mounting evidence of an increasing gender gap in computer education, which translates into a similar gap in the information technology workforce in the United States. This study investigates whether gender difference in computer usage is carried over to Internet usage. This paper...