There is a generalized consensus among accounting researchers about the multidimensional nature of earn- ings quality: Earnings quality depends on a series of characteristics that enhance the usefulness of the earnings figure for decision making. In this paper, we undertake a literature revision on empirical research on earnings quality that reveals that, although earnings quality is pro…
Social media platforms have become a new source of useful information for companies. Ensuring the business value of social media first requires an analysis of the quality of the relevant data and then the development of practical business intelligence solutions. This paper aims at building high-quality datasets for social business intelli- gence (SoBI). The proposed method offers an int…
The concept of shareholder value has been the subject of heated debate for 40 years. Surprisingly, the literature seems to overlook the fact that shareholder orientation by management is something completely different from the implementation of this idea in the well-known shareholder value concept, which aims to measure the contribu- tion of management to shareholder welfare. Using a mark…
The ultimate aim of family business research is the production of new actionable knowledge, that is rigorous, empirically verified recommendations that fit family business needs and benefit their business practice. Often- times, however, research efforts fall short in meeting this goal, leaving family business owners and managers with limited guidance other than anecdotal evidence, best …