Search results

The purpose of our study is to investigate the impact of corporate culture on sales order backlog.

The authors use regression analysis to examine the relation between corporate culture and the level of sales order backlog, an important leading indicator of firm performance.

Using a large panel sample of US firms for the period of 2003–2021, the authors find a significant and positive relation, suggesting that firms with strong corporate culture have a higher level of sales order backlog.

The study findings contribute to two separate areas of research: corporate culture in management literature and sales order backlog in accounting literature. Prior study has focused on the impact of corporate culture on current firm performance. This study extends prior research by investigating the impact of corporate culture on order backlog, an important leading indicator of future performance.

The purpose of the study is to investigate the impact of asset redeployability on the level of corporate cash holdings.

The authors use regression analysis to examine the relation between asset redeployability and corporate cash holdings.

Using a large panel sample of US public firms from 1990 to 2020, the authors find a significant positive relation between asset redeployability and cash, which suggests that firms with more redeployable assets hold more cash.

The authors contribute to a growing literature in accounting and finance that investigates the impact of asset redeployability on firm characteristics and also contribute to the literature on the determinants of cash holdings.

The purpose of this study is to examine the relation between managerial ability and fair value inputs (measured as fair value intensity) for nonfinancial firms.

This study uses regression analysis to investigate the impact of managerial ability on the level of fair value inputs.

This study finds significant and positive relations between managerial ability and use of Level 1 and Level 2 fair value inputs. On the other hand, this study finds an insignificant relation between managerial ability and Level 3 inputs.

The findings contribute to two research streams. To the best of the author’s knowledge, this is perhaps the first study that directly examines the link between managerial ability and fair value inputs.

The purpose of this study is to examine the impact of proximity to broad bond rating change on annual report reading difficulty.

We use regression analysis to examine the association between proximity to broad bond rating change and reading difficulty of annual report.

Using a large panel sample with 11,767 firm-year observations representing 1,474 unique US companies from 1994 to 2016, we find a significant positive relation between proximity to broad bond rating change and annual report reading difficulty, which suggests that the annual reports of borderline firms are difficult for stakeholders to read and understand.

By investigating whether and how borderline firms manipulate readability of annual reports, our study contributes to bond rating research in finance literature and disclosure quality research in accounting literature. To the best of our knowledge, this study is perhaps the first empirical study that directly tests the link between proximity to broad bond rating change and annual report readability. In particular, the majority of prior studies concentrate on the economic consequences of annual report readability, but few studies investigate the determinants of readability. Therefore, examining the impact of proximity to broad bond rating change on readability contributes to a more comprehensive understanding of annual report readability.

The Editor and Associate Editors at AABR would like to thank the many excellent reviewers who have volunteered their time and expertise to make this an outstanding publication. Publishing quality papers in a timely manner would not be possible without their efforts.

The Editor and Associate Editors at AABR would like to thank the many excellent reviewers who have volunteered their time and expertise to make this an outstanding publication. Publishing quality papers in a timely manner would not be possible without their efforts.

A discussion “ On the Neglect of Science in Commerce and Industry ” seems to involve the assumption that this neglect is general if not total. As this would be an exaggeration, I prefer to speak of the inadequate appreciation of science in the British commercial and industrial world. During the last thirty years immense efforts have been made to provide instruction in physical science for all classes in the community, and with some success. Every British university is provided with laboratories and gives degrees in science; the number of colleges and technical schools has increased enormously, and the quality of the teaching provided has greatly improved, while there are but few secondary schools which are not furnished with good laboratories in which physical science is taught up to a comparatively advanced stage. Out of these universities, colleges, and schools proceed annually many hundreds of young people with a tincture of scientific knowledge, some of them possessing even a certain amount of practical skill and experience. I do not refer to engineers whose training and professional qualifications require separate discussion.

The purpose of this study is to explore and theorize on the motivations of a new class of whistleblowers or leakers stemming from the “abusive” cybersecurity practices of Western governments. This research primarily focuses on such practices of the US Government.

This work is designed as a case study research of cybersecurity whistleblowers or leakers on Western governments, involving data collection from primary and secondary sources. The method is a content analysis to determine the presence of certain themes within this primary and secondary data which this research can then make inferences about the messages within the texts.

The findings show a formation of a recent class of power brokers, with its own collective ethos, who will be known by a new term: the “New Knowledge Cyberclass” (NKC). The development of the NKC was revealed through the shocking data revelations by Edward Snowden, Julian Assange and Chelsea Manning. What separates the NKC from government “protectors” (i.e. President Obama, Central Intelligence Agency Director Mike Pompeo), who argue that these leakers stole and leaked classified documents that endangered lives, is their definitions of what it means to be defenders of democracy, which here pertains to the rights to citizens’ online privacy and the degree of secrecy in US Government.

To the best of the author’s knowledge, this is the first study directed toward connecting, Snowden, Assange and Manning, to the birth of a new class of power brokers designed to directly challenge Western government malpractices with citizens’ online privacy and secrecy in foreign operations. This research explores both the birth of this new class and a collective ethos that binds this group together despite the tensions and conflicts within this new class.