Trust is one of the most concerned obstacles for the adoption and growth of cloud computing. Although several solutions have been proposed recently in managing trust feedbacks in cloud environments, how to determine the credibility of trust feedbacks is mostly neglected. In addition, managing trust feedbacks in cloud environments is a difficult problem due to unpredictable number of cloud servi...

We examine IPO underpricing, valuation, and wealth allocation in relation to investor sentiment, information asymmetry, and underwriter reputation. We find that underpricing is significantly higher for overvalued IPOs than for undervalued IPOs, and is positively correlated to investor sentiment. Information asymmetry is also positively correlated to the magnitude of underpricing but only for un...

This paper examines the relation between managerial ownership and the quality of accounting information in an emerging market. It is hypothesized that the relation between managerial ownership and earnings’ explanatory power of returns is negative and different from that documented in developed markets due to a unique institutional setting, leading to relatively high agency conflicts and inform...

McCall et al. (2008) KMS use Decision performance and knowledge acquisition ACT-R theory Experiment Students who enrolled in a managerial accounting class WebCT, an internetbased course portal In the short term, KMS increased decision performance, but in the long term, it did not help development of domain expertise Test scores, encoding of explicit knowledge and problemsolving skills Journal o...

This paper presents a contribution to the debates surrounding the culpability of accounting in the recent financial crisis. It adopts a Marxist theoretical perspective concentrating mainly on Marx’s work on fictitious capital. Fictitious capital is any form of investment (for example bonds, stocks, derivatives, and collateralized debt obligations) which is based upon the expectation of future r...

‘Racial’ disparities among cancers, particularly of the breast and prostate, are something of a mystery. For the US, in the face of slavery and its sequelae, centuries of interbreeding has greatly leavened genetic differences between ‘Blacks’ and ‘whites’, but marked contrasts in disease prevalence and progression persist. ‘Adjustment’ for socioeconomic status and lifestyle, while statistically...

Generally Accepted Accounting Principles (GAAP) provide the basis for measuring, valuing, and presenting financial information to investors and creditors. The Financial Accounting Standards Board (FASB) promulgates GAAP through its Statements of Financial Accounting Standards (SFAS). To guide its thinking in the promulgation of SFAS, the FASB employs as conceptual framework, called Qualitative ...

for their provision of data and projections necessary for this paper's computations.

Discounted-utilitarian welfare, the commonest social objective studied by economists, is the basis for the theory of green accounting in terms of social utility. Sustainability is a different type of social objective. Consequently, green accounting as derived in many empirical models is not appropriate for studying sustainability. Maximin is a consistent foundation for the analysis of sustainab...