Economic and reporting development factors affect the timing and non-timing roles of accruals, which in turn affect the correlation between accruals and operating cash flows (CFO). We show that the strength of the accrual anomaly varies predictably with the economic determinants of the...

We investigate empirically whether mispricing of a firm's stock affects CEO equity-based compensation, controlling for industry and year effects, economic determinants, board characteristics, and institutional ownership. We hypothesize that an overvalued firm may award higher grants to meet the...

Hirshleifer et al. (2004) argue that scaled Net Operating Assets (NOA) measures the extent to which operating/reporting outcomes provoke excessive investor optimism. In this paper, I argue that at least part of the information conveyed by NOA is industry common and cannot be diversified when...

We find that individualistic chief executive officers (CEOs) are 50–60% more likely to make financial misstatements and are approximately twice as likely as other CEOs to have irregularities (i.e., material and fraudulent misstatements). We further document that this positive relation is...

Purpose: Prior IT productivity research usually assumes constant returns on IT investment. This study suggests that the impact of IT investment on productivity may not be constant but may change with the IT investment scale and over time. Specifically, we divide IT investment into commercial IT...

Purpose: The purpose of this paper is to analyze how social networking services (SNSs) affect consumers’ behaviors on the omni-channel supply chain by using a reverse research method. Design/methodology/approach: Initially, a questionnaire was administered to obtain data on the relationship...

China and India are both attempting to create comprehensive healthcare systems in the context of rapid but uneven economic growth and rapidly changing burdens of disease. While in each country the referencing of international policies and work experience abroad have been part of this process,...

Velcro rales, as a kind of crackles, are relatively specific for lung fibrosis and usually the first clinical clue of interstitial lung disease (ILD). We proposed an automatic analytic tool based on Hilbert–Huang transform (HHT) for the computerized identification of Velcro rales. In...