14 articles in this issue
Kim L. Anderson
Hindsight bias is the tendency for individuals who have been provided with the outcome of an uncertain event to systematically overstate their abilities to have predicted that outcome in foresight. Individuals also rate cues supporting this known outcome ... see more
Heather Banham, Yunke He
This study explores the relationship between SMEs and professional accountants and the expectations that they hold for each other. The findings show that SMEs use a combination of insourcing and outsourcing to meet their accounting needs; however, how to ... see more
John E. Connaughton, Caroline Swartz
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Vidya Atal
The Big Mac Index was introduced to (semi-humorously) test the theory of purchasing power parity and measure the disparity in currency values. Instead, in this paper, we consider this index to find out the per capita real-income disparity across 54 countr... see more
RamMohan R. Yallapragada, C. William Roe, Alfred G. Toma
For a long time, the United States (US) Generally Accepted Accounting Principles (GAAP), are considered as the gold standard for financial reporting by companies all over the world. With the advent of globalization of capital markets and the proliferation... see more
Edward Chu
A companys trade and inventory policies determine the holding periods incurred to collect the accounts receivable, to convert inventories into sales, and to pay off the accounts payable. In this study, holding days for accounts receivable (AR), inventorie... see more
Oi Lin Cheung
This study investigates how the overall innovative environment will affect the economic growth of a place, in particular, a state. Using the Innovation Index and its component indexes as a measure of the innovative environment prevailing in the states, it... see more
Richard B. Griffin, B. Wynne Griffin, K. W. VanVuren
For most companies to be financially successful, it is critically important that operating cash flows be effectively managed. The Cash Conversion Cycle (CCC) is a traditional tool that companies use to measure the average time required for operating cash ... see more
Patricia L. Wollan
This paper analyzes the impact of deregulation on board structure by comparing the boards of electric utilities before and after the passage of the Energy Policy Act (EPACT) using a unique hand-collected data set. The primary focus of the study is on chan... see more
Nicholas J. Cannon, Gregory W. Ulferts, Terry L. Howard
David Nugent, Monsurur Rahman
In recent years the stock market has experienced two steep declines. Between March 23, 2000 and October 9, 2002, the S & P 500 index fell from 1,527.35 to 776.76. After rising to an intraday high of 1,576.09 on October 11, 2007, the S & P 500 index fell t... see more
Orose Leelakulthanit
It is believed that traditional marketing can contribute to the quality of life of Gen Y in various aspects. However, the new trend of sustainable marketing deserves a careful investigation regarding its influences on Gen Ys life satisfaction. In the pres... see more
Katherine A. Fraccastoro, Komal Karani
This study is a preliminary investigation into the marketing processes used by small towns/cities to attract business revenue and tourism dollars. Because small town governments do not have the resources of large cities to spend on marketing, it is unclea... see more
Satyajit Ghosh, Sarah Ghosh
Technological progress is crucial for economic growth and enhancement of standard of living in any economy. But firms often have insufficient incentive for R&D, because in spite of patent protection, the benefits of R&D are not always limited to the firms... see more