FinTech platforms are one of the most important elements in rapidly digitized world’s economy. This study investigates factors that affected individuals’ acceptance services, especially on internet wealth management platforms. The current research extends unified theory and use technology (UTAUT) published by MIS Quarterly with integrated financial consumption attributes (i.e., perceived value ...

the concept of value creation is gaining momentum in iran under the open regime. iranian companies are geared to understand and act upon the concept of shareholder value to stay competitive in this unfathomable and volatile environment. most executives today understand that, the need to create shareholder value is paramount and the world’s most competitive management teams are responding to the...

Did fair value accounting play a role in the current financial crisis? This appendix explores the issue. Fair value accounting implies that assets and liabilities get measured and reflected on a firm`s financial statements at their market value, or close substitutes. Extensive academic research done over the past 20 years shows that financial statements that reflect the market values of assets ...

Software pricing has traditionally been focused on the vendor’s internal business objectives of covering costs, achieving specified margins, and meeting the competition. Pricing methods such as flat price, tiered pricing, MIPS-based, usage-based, per user, per seat, and pay as you go, are often tactical in nature and easily matched by competitors, which can undermine profitability by accelerati...

The goal of this paper is to explore the usefulness of patent citations as a means to tackle the huge heterogeneity of patented innovations in determining the stock market value of firms, and to further validate the informational content of patent citations in terms of economic impact. This project was made possible by the creation of a comprehensive data file on patents and citations for 1963-...