ARTICLE
TITLE

Does Information Technology Spend Impact On Company Performance? Evidence From Accounting And Market-Based Measures

SUMMARY

This study investigates the association between information technology spend and future company performance for a sample of companies where accounting and market value measures are used as proxies for performance. While the earnings measure indicated a strong positive relationship initiating early on, the profit margin and asset turnover measures provided some unexpected and mixed findings. However, Tobins q, a market valuation measure, indicated a strong positive relationship that supported the notion that investment in information technology can improve future company performance.

PAGES

 Articles related

Djuwito Djuwito    

The municipalities of Tanggulagin and Wedoro are considered the centre of the Small and Medium Enterprises (SME) in the regency of Sidoarjo. These two regencies have been prepared by the government of Sidoarjo and the province of East Java to become the ... see more


Bambang Hartadi    

Audit opinion theoretically should be used as a good early warning by the investors. This istrue, especially, because the going concern opinion should provide the real company performancethan can be used by the market to predict the ability of company to... see more


Atika Jauharia Hatta    

Credit union (CU) is an important financial institution for poor society and micro industriesin supporting the fact in which in credit unions, client doesn't require complicated clauseslike other micro finance companies. Yet, traditional ways in accounti... see more


Bogdan Nichifor    

The link between education, in general, and information technologies is one that does not necessarily have to be demonstrated. But it is interesting to see the specific link that is established between these two components of modern society. In recent ye... see more


Julia A Hersberger    

Homeless persons lack economic capital, but it is less clear whether they concomitantly lack important information capital. The basic information needed by the homeless is not available on the Internet as this is information controlled by governmental so... see more