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Stock Buybacks and Their Association with Stock Options Exercised in the IT Industry
One of the most complex and controversial issues confronting the Financial Accounting Standards Board (FASB) over the last several years has been the accounting and financial reporting of stock options. In December 2004, the FASB issued Statement 123R, Share-Based Payment, in the hope that the long process of revising the accounting and financial reporting for […]
Using Electronic Procurement to Facilitate Supply Chain Integration: An Exploratory Study of US-based Firms
With ever-increasing competitive pressures, growing numbers of firms use electronic procurement (e-procurement) in an attempt to reduce costs and increase profitability. Academicians and practitioners alike agree that one of the most important benefits of e-procurement is its ability to facilitate integration within the firm and across the supply chain. However, there is much to be […]
The Informational Value of Earnings Whispers
Whisper numbers have captured the attention of both the investment community and the financial media. They have heightened the drama of companies’ earnings releases and have been played up as explanations for stock prices’ reactions to actual earnings announcement. I examine the accuracy, the predictive performance and the informational value of […]
Size, Target Performance and European Bank Mergers and Acquisitions
During the 1990s, the banking sector experienced an important consolidation process in most developed countries, where mergers and acquisitions (M&As) between credit institutions reached unprecedented levels. Financial deregulation and technological progress have played an important role in this process (Berger, Demsetz & Strahan 1999). These, among other factors, may have intensified the synergy derived from […]
Group Style Differences Between Virtual and F2F Teams
Face-to-face (F2F) teams form and function differently than computer-mediated (virtual) teams. The social processes associated with effective team work are different in F2F and virtual teams. These differences affect the ability of groups of people to successfully form a team that can function effectively. This study found that computer-mediated […]
