Underlying profits and financial reporting quality in Australia
This study examines Australian Securities Exchange (ASX) 200 listed firms that reported underlying profits from years 2009 to 2012 to determine whether the underlying profits reflect accounting-based and market-based financial reporting quality. The panel-...
The non-investment decision in information systems
Owing to the complex nature of information system investment decisions, the present study presents an interpretative framework for addressing the postponement of decisions to invest in this kind of technology. An instrumental case study is used to conduct ...
The effect of absorptive capacity on innovation: the mediator role of human capital, telecommunications companies (Orange, Zain and Umnia) in Jordan
The aim of this paper is to investigate the effect of absorptive capacity on innovation, in telecommunications companies (Orange, Zain, Umnia) in Jordan, and whether human capital mediates the effect of absorptive capacity on innovation. A questionnaire ...
Design of decision support system for yield management in semiconductor industry: application to artificial intelligence
The situation in the semiconductor production lines change from time to time, requiring extemporal decisions. Under such circumstances, the decision-making method of production management has been developed based on the decision support system approach, ...
Designing a model of antecedents of entrepreneurial orientation and behaviour (case study: administrative agencies in Kerman Province)
This present study aims to design a model of antecedents of entrepreneurial orientation and behaviour in the administrative agencies in Kerman Province, Iran. Accordingly, first, antecedents of entrepreneurship were identified through exploratory studies ...
Capturing non-financial information in integrated reporting
In the contemporary business scenario, integrated reporting is a transformational form of corporate reporting. Integrated reporting provides material and substantial information about an entity's prospects, governance, strategy and actions that serve as a ...
An empirical investigation of determinants for adoption of C2C auction marketplaces
In the last two decades, online and real-time interactions have grown significantly between individual buyers and sellers. Consumer-to-consumer (C2C) electronic-commerce (e-commerce) has been increasingly adopted by the people as a direct interface for ...