Purpose The purpose of this paper is to examine the interactive effects of professionalism in
the relationship between intellectual capital (IC) and performance of small and medium audit …

Limited attention theory predicts that higher salience of earnings news implies a stronger
immediate market reaction to earnings news and a weaker post-earnings announcement …

We examine whether firms use late trade credit payments to meet cash flow forecasts by
leveraging unique data on overdue payments to suppliers. We find strong evidence that …

This case introduces students to nonfinancial measures (NFMs) and encourages thoughtful
consideration and discourse surrounding their reporting and use by managers and auditors …

The inspiration for effective management lies in the performance of an organization, as an
organization's motive is null and void if it fails to meet its predetermined goals and desires …

Administrative support staff help firms support, manage, and motivate employees. Yet, our
knowledge about this important aspect of a firm's workforce is limited. Using novel data …

We present a theory that explains the decision-context framework and employment
taxonomy of fundamental-equity investors. We developed this theory using the classical …

Predmet istraživanja ove doktorske disertacije je razvoj novog pristupa selekciji
konsultanata i njihovo optimalno raspoređivanje na određene pozicije (aktivnosti) na …

We examine the role of January in the relation between expected losses/profits and future
stock returns. We predict and find that the relation between expected losses/profits and …