... services (NAS) can supplement its own internal investment in organization capital, resulting in improved operating performance. We find that investments in NAS are positively related to a firm's subsequent operating performance consistent with NAS augmenting a firm's organization capital. Firms with low...

... in Compustat, we find that the IAF's involvement in ORS has a significant positive association with operating performance. By decomposing ORS into traditional assessment services (e.g., operational audit) and business-oriented facilitation services (e.g., strategy consulting), we document that assessment...