type="main" xml:id="acfi12004-abs-0001" <title type="main">Abstract</title> <p>This article examines the impact of FASB Interpretation No. 46 (Revised), FIN 46(R), on perceived earnings informativeness of companies with special purpose entities (SPEs). We find that the impact depends on the pre-FIN 46(R) incentives for using...</p>

Problem definition: In this e-commerce age, majority manufacturers sell products through online channels in addition to retail channels. This leads to dual channel competition and channel conflict. One popular operation in practice to reduce channel conflict is through increasing channel...

We investigate the externality influence of credit default swap (CDS) trading on management forecasting activity when the reference entity of the CDS is the firm's customer. We find that firms which derive a greater proportion of their revenue from CDS-referenced customers tend to reduce the...

We study a joint capacity leasing and demand acceptance problem in intermodal transportation. The model features multiple sources of evolving supply and demand, and endogenizes the interplay of three levers --- forecasting, leasing, and demand acceptance. We characterize the optimal policy, and...

We examine the critical role of advance supply signals - such as suppliers' financial health and production viability - in dynamic supply risk management. The firm operates an inventory system with multiple demand classes and multiple suppliers. The sales are discretionary and the suppliers are...

Network operations often suffer from chronic asset imbalance over time and across locations. This paper addresses the issue in the intermodal industry. The problem is mainly driven by myopic policies, environmental uncertainty, and network interdependence. To address the problem, we develop a...