منابع مشابه
Editorial Statement: Information Technology and Systems (ITS) Department
This paper introduces the Information Technology and Systems (ITS) Department of CAIS. The department focuses on articles in design science. The goal of design-science research is the development and evaluation of technologies that extend the boundaries of human and organizational information-processing capabilities. Research must demonstrate the utility of such technologies to address problems...
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We would like to acknowledge helpful discussions with Robert Bowen and David Burgstahler. Existing equity valuation models are silent on the question of how changes in financial statement credibility alter the usefulness of accounting data for valuation purposes. 1 Reported cash flow, earnings and balance sheet data are either taken at face or they are adjusted to eliminate alleged deficiencies...
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ژورنال
عنوان ژورنال: Management Science
سال: 2010
ISSN: 0025-1909,1526-5501
DOI: 10.1287/mnsc.1100.1217