We investigate whether ineffective internal control over financial reporting has implications for firm operations by examining the association between inventoryrelated material weaknesses in internal control over financial reporting and firms’ inventory management. We find that firms with inventory-related material weaknesses have systematically lower inventory turnover ratios and are more like...

A firm builds its reputation not only by investing in the quality of its products, but also by controlling the information consumers observe. I consider a model in which a firm invests in both product quality and a costly signaling technology in order to build its reputation, defined as the market’s belief that its quality is high. The signaling technology influences the rate at which consumers...

development of technological capability is one of the effective methods for promoting the firm competitive performance. transfer of suitable technology help the firm to make a strong position in its industry faster than using in-house r&d.; successfulness of a firm based on technology transfer process can be measured with different scales such as measurement of firm competitive performance thro...

There is a paucity of in-depth research on the effects that enterprise resource planning (ERP) systems have on firm-specific intangible assets, such as firm-specific knowledge and core capabilities. Accordingly, this paper explores the implementation of SAP in two operational units of the Boxit Group—a global player in the manufacture of paper and packaging. Leonard-Barton’s (1995) theory of kn...

This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how CSR reporting REM differs gender-diverse non-diverse firms. Content analysis was used to measure reporting. The ordinary least square regression is examine relationships for a sample of 475 firm-year observation...

We show that the length of a queue communicates information about the quality of a product when some consumers are uninformed. In turn, a firm may strategically choose its service rate to signal its quality through the queue. In our setting, a firm may have high or low quality and sells a good to consumers who are heterogeneously informed. The firm may choose a slow or (at a cost) a fast servic...

The objective of this paper is to investigate the firm’s optimal advertising and pricing strategies when introducing a new product. We extend the existing signaling literature on advertising spending and price by constructing a model in which advertising is used both to raise awareness about the product and to signal its quality. By comparing the complete information game and the incomplete inf...