In financial service industry, firm's dependency on IT to deliver quality services has increased recent years. This study empirically examines the linkage between service dimensions of which quality depend on IT, and competitive advantage of firms. Consistent with the resource based theory, our result suggests that valuable, rare, and costly to imitate service dimensions make competitive advant...

Distribution in China has been undergoing great challenges nowadays. Circumstances such as how to evaluate distributor performance have become a critical issue in supply chain management. This paper proposes a Performance Value Index Model based on literary review and analysis of Chinese enterprises. It also validates the correlation among process, relational, and operational performances, fina...

The purpose of this paper is to investigate the impact of voluntary disclosure about corporate social responsibility (CSR) on firm’s financial performance. First, a state of the art about corporate social responsibility and social reporting is presented. After that, the problems of measurement of CSR are indicated and the hypotheses are proposed. In the empirical analysis, regression models are...

We examine how firms evaluate and compensate their chief financial officers (CFOs). CFOs participate in decision making much like other executives, but unlike most other executives they have fiduciary responsibilities for reporting firms’ financial results and safeguarding the integrity of financial reporting. Responsibility for financial reporting raises the question of whether it is appropria...

A recent study by Hong and Kazperczyk (2005) finds that sin stocks – publicly-traded stocks in the gaming, tobacco, and alcohol industries are neglected by the stock market despite generating abnormal stock returns. We examine a rational explanation for their findings. Are the excess returns and investor neglect of sin stocks attributable to higher levels of information risk arising from poor f...

Actor-network theory, which is considered as a development of socio-technical structuralism school, observes reservation and stability of networks containing personal and impersonal components such as individuals, organizations, communication software and hardware, and infrastructural standards by examination of socio-technical dimensions concurrently.The goal of this research is studying the i...

The banking sector is reflected as an essential element in the structure of any economy that leads to growth financial capacity for various individuals, organizations, businesses, and countries worldwide. Accounting activities are shown reports banks, while relevant literature has found creative accounting highly impacts quality reporting. However, previous studies indicated limited determinant...