Information technology capability: firm valuation, earnings uncertainty, and forecast accuracy

Article Abstract:

Evidence to support the hypothesis that Information technology (IT) capability is positively associated with future earnings uncertainty and a higher analyst forecast inaccuracy is presented. It is hypothesized too that IT-enabled intangible assets are value-relevant and could somehow explain firm valuation.

Capital funds & cash flow, Information Systems & Theory, Venture Analysis, Economic aspects, Information technology, Business enterprises, Valuation, Forecasting

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Examining performance measurement from an integrated perspective

Article Abstract:

Evidence that support the hypothesis that system comprehensiveness partially explains how participation leads to job-relevant information. It is suggested that organizations benefit from performance measurement systems that incorporate a broader set of measures.

Science & research, Research, Decision-making, Group, Group decision making, Performance standards, Job performance standards

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