This article aims to evaluate the capability of accounting-financial indicators to explain short run oscillations in the Brazilian common stock prices. This is an event study in which the date of disclosure of accounting information is used as reference. The approach is quantitative and uses...

Assessing the performance of information technology investments is an issue that concerns every IT manager. It is an enterprise's primary goal to integrate information technology into critical business processes effectively, but the value and influence of a firm's performance is very difficult...

The prevailing consensus is that foreign direct investment (FDI) effects are conditional. At the macro level, they depend upon minimum levels of human capital or financial development, while at the micro level, they depend on type of linkage (forwards, backwards, or horizontal). This paper...

The purpose of this study is to empirically examine the role of managerial traits (need for achievement, tolerance for ambiguity, conformity, and individualism) in advancing market orientation and in turn business performance. The sample of the study consisted of 262 bank branch managers in...

Although the process of globalization deeply affects businesses in all aspects, unfortunately, the firm level effects of globalization are highly unexplored in the literature. This research aims to explore how the overall globalization level of a country as well as her economic, her political...

Divestitures have the potential to create shareholder value. However, the magnitude of the wealth effect depends on the likelihood of finding more valuable uses for the divested assets and the seller's ability to eliminate negative synergies. Strong performers should have less scope to benefit...

Despite corporate social responsibility (CSR) having become a key strategy for firms to use in advancing on a sustainable path, the role of CSR for firm performance outcomes remains poorly understood. Thus, in a large empirical study across several industries and countries, we examined CSR as...

While many theories of accounts payable and receivable are related to firm performance, there has not been a direct test whether firms actively use them to manage their growth. We argue that it is not just the accounts payable but also the accounts receivable that matter. While the former help...

This article compared the relationships among management control systems (MCS), business strategy and firm performance in family businesses (FBs) and non-family businesses (NFBs) in the context of a transition economy in sub-Saharan Africa that has not been previously studied – Ghana. The...

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