International Journal of Accounting & Information Management: Volume 16 Issue 1

R&D expenses and firm valuation: a literature review

Seraina C. Anagnostopoulou

The purpose of this paper is to provide a comprehensive review of the literature on R&D expenses and subsequent firm valuation and to briefly highlight some gaps and implications…

Integrating activity‐based costing with simulation and data mining

H. Kostakis, C. Sarigiannidis, B. Boutsinas, K. Varvakis, V. Tampakas

This paper aims to present a methodology for activity‐based costing, which combines simulation modeling and association rule mining, one of the core data‐mining techniques. The…

Toward a social capital theory of technology‐based new ventures as complex adaptive systems

Mary Han, Bill McKelvey

Technology‐based new ventures (TNVs) – which rely on entrepreneurial activities based on science and technology applications in newly created organizations to be successful – are…

Management earnings forecasts and adverse selection cost: good vs bad news forecast

H. Young Baek, Dong‐Kyoon Kim, Joung W. Kim

The aim of this paper is to investigate the effect of management earnings forecasts on the level of information asymmetry around subsequent earnings announcement.

Predicting business failure under the existence of fraudulent financial reporting

Fen‐May Liou, Chien‐Hui Yang

The objective of this paper is to stress the importance of detecting financial frauds in predicting business failures disclosed by the unexpected financial crisis brought by…