The paper articulates and tests the hypothesis that the current direction of technological
change is knowledge-rather than capital intensive. The new accounting procedures that …

The purpose of this article is to illustrate the growing limitations of the current methods of
calculating earnings, particularly when earnings is a negative number. Earnings …

We examine how information processing costs affect the extent to which depositors' use the
details in banks' income statements. Depositors have a unique cost-benefit structure …

This study investigates accounting policy choices for intangible assets and their
determinants within the framework of positive accounting theory (PAT). A composite income …

This study proposes improvements to accrual models. Existing models explain how working
capital maps cash flows from operations into earnings and how this mapping reflects …

This paper aims to provide an analysis of the articles published in the JIAAT special issue
and relevant streams of academic literature investigating the challenges and evolution of …

We examine the impact of automation on the role of humans in the asset management
industry's three-stage information processing activities: awareness, acquisition, and …

Монография отражает вопросы, связанные с изучением сущности нематериальных
ресурсов и активов в торговле, определением их роли, значения и отличительных …

Purpose We discuss the importance of the Financial Accounting Standards Board's (FASB)
emphasis on balance sheet primacy and examine whether balance sheet quality is …

We study how machines change humans' role in information production activities of the
asset management industry. Using the initiation of machine-based, systematic SEC filing …