Value reporting and firm performance

Stakeholder Theory, Value, and Firm Performance

This paper argues that the notion of value has been overly simplified and narrowed to focus on economic retums. Stakeholder theory provides an appropriate lens for considering a more complex perspective of the value that stakeholders seek as well as new ways to measure it. We develop a four-factor perspective for defining value that includes, but extends beyond, the economic value stakeholders ...

CIO Reporting Structure, Strategic Positioning, and Firm Performance

Almost 30 years after the introduction of the CIO position, the ideal CIO reporting structure (whether the CIO should report to the CEO or the CFO) is yet to be prescribed. There is an intuitive assumption among some proponents of IT that the CIO should always report to the CEO to emphasize the importance of IT in the firm and the clout of the CIO, while some adversaries of IT call for a CIO-CF...

The impact of interwoven integration practices on supply chain value addition and firm performance

Drawing on the supply chain (SC) management literature, this article conceptualizes and empirically tests a framework that shows how both external and internal integration practices are significant and positively associated with SC value addition and firm performance. The framework also tests the impact of value addition as a reinforcing factor on firm performance. The outcome of this investiga...

Firm performance Do the NZSE listing rules destroy value ? 1

Assessing the Value of Information Technology Investment to Firm Performance

The promise of increased competitive advantage has been the driving force behind the large-scale investment in information technology (IT) over the last three decades. There is a continuing debate among executives and academics as to the measurable benefits of this investment. The return on investment (ROI) and other performance measures reported in the academic literature indicate conflicting ...