...Devendra Kale; Sriram V. Villupuram SYNOPSIS Conservatism captures an asymmetric reporting practice in response to uncertainty in business operations (earnings). Such uncertainty in business operations implies that investors are exposed to tail risk such that there is a probability of large...

... 22 02 2023 2023 ERP system implementation absorptive capacity risk decision making tax function Implementing an enterprise resource planning (ERP) system is a costly decision fraught with business, personnel, and technical risks ( Morris and Venkatesh 2010 ; Hitt, Zhou...

...Therese R. Viscelli; Dana R. Hermanson; Mark S. Beasley SYNOPSIS Since the early 2000s, expectations have increased for organizations to strengthen corporate governance with enterprise risk management (ERM) processes, with the accounting profession playing a major role in these efforts...