the purpose of this study was to investigate the attitudes of managers in private companies towards sport sponsorship as an advertising tool. the method of this study was descriptive and survey and it was practical. the statistical population of research included all chief managers (executive officers, financial officers or sales officers) of private large productive companies in esfahan that w...

Responding to the recent accounting scandals, the Securities and Exchange Commission (SEC) required chief executive officers (CEOs) and chief financial officers (CFOs) of large publicly traded companies to swear by their financial statements. Focusing on executive oaths that were filed by the first deadline of August 14, 2002, this study finds that stock markets, on average, reacted positively ...

The financial transformation journey is often addressed through trying to avoid the pitfalls associated with the causes of failure while leveraging the critical success factors. At best, Chief Financial Officers adopting this approach are likely to improve the degree of customer service experienced by Finance department. This is unlikely to lead to sustainable financial transformation being ach...

This study developed and applied benchmarks for five indicators included in the CAH Financial Indicators Report, an annual, hospital-specific report distributed to all critical access hospitals (CAHs). An online survey of Chief Executive Officers and Chief Financial Officers was used to establish benchmarks. Indicator values for 2004, 2005, and 2006 were calculated for 421 CAHs and hospital per...

As a direct result of the corporate scandals that started with Enron and led to general unrest in the financial markets, the Securities and Exchange Commission required chief executive officers (CEOs) and chief financial officers of large publicly traded companies to certify their financial statements. Using market signaling theory, we propose that attributes of the CEO send important signals t...

A model is developed which demonstrates that control systems for investments in information security have a positive net economic impact on an organization. This positive effect is an increasing function of the degree of asymmetric information (related to moral hazard and adverse selection) between Chief Security Officers and Chief Financial Officers within an organization. The role of external...

The use of IT in a firm can vary depending on a number of factors such as atop executive's perceptions and the firm's industry. In this study, variables representing the organization's external and internal characteristics were examined to determine whether they affect the firm's progressive use of IT and, if so, which has the strongest effect. A questionnaire was mailed to the Chief Executive ...

Economies of scale, scope, and skill are known to be major drivers or inhibitors for outsourcing business processes but they may play different roles for outsourcing primary or secondary processes. In this paper, based on two empirical surveys with Fortune 1,000 non-banks and Fortune 500 banks in Germany, a comparative analysis reveals different appreciation of (the impact of) economies of scal...

Though the importance of Chief Information Officers (CIOs) is well recognized in academic literature, concerns have often been expressed about the status of CIOs and their waning influence. In fact, not all firms choose to have Chief Information Officers (CIOs)as a part of their top management teams. This research investigates whether CIO presence/absence in top management teams affect firm per...

In 2008, Medicare implemented a policy limiting reimbursement to hospitals for treating avoidable hospital-acquired conditions (HACs). Although the policy will expand nationally to Medicaid programs in 2011, little is known about the impact on safety net hospitals. The authors conducted interviews with 60 chief quality officers and 55 chief financial officers from safety net hospitals to explor...