The purpose of Financial Accounting is to provide users of financial statements with
information that is useful for efficient decision making. According to the FASB [1978, par. 34] …

Understanding the return on investments in information technology (IT) is the focus of a large
and growing body of research. The objective of this paper is to synthesize this research and …

The marketing profession is being challenged to assess and communicate the value created
by its actions on shareholder value. These demands create a need to translate marketing …

This study analyzes the impact of ownership structure on R&D investments in the United
States and Japan. It begins with the premise that US and Japanese firms have distinct …

In industries populated by entrepreneurial high technology firms, the rapid development of
new products is viewed as a key determinant of success. Developing a portfolio of new …

We examine the association between investment in research and development (R&D) and
market value among US firms over an 18-year period covering 26,500 firm-years. We study …

In this paper, we examine the influence of IT strategic role to extend the findings of Im et
al.(2001), Chatterjee et al.(2002) and Dos Santos et a!.(1993). Specifically, we demonstrate …

Following recent literature, we present a model of endogenous firm growth with R&D
investment as one of the main mechanisms of growth. Our study evidences a positive effect …

Critics often decry an earnings-focused short-term orientation of management that eschews
spending on risky, long-term projects such as innovation to boost a firm's stock price. Such …

R&D programs are critical for many firms to achieve and sustain competitive advantage. Yet,
measuring R&D performance over time can be quite complex due to inherent uncertainty …