Matches in SemOpenAlex for { <https://semopenalex.org/work/W2018556211> ?p ?o ?g. }
- W2018556211 endingPage "104" @default.
- W2018556211 startingPage "71" @default.
- W2018556211 abstract "In this paper, we study empirical refinements that increase the information content of nonfinancial performance measures (NFPMs) regarding future financial performance. We synthesize these refinements into a taxonomy that includes: (1) measurement, (2) timing, (3) interaction, (4) functional form, and (5) mediation. We classify recent work that uses these refinements to examine variations in NFPM information content. We also present an empirical application of the refinements taxonomy—using a NFPM previously shown to be valued by the market for Internet retailers, i.e., website stickiness—to further illustrate how theoretically driven choices of specific refinements can improve NFPM information content. The chosen refinements in this setting increase the adjusted R2 of our empirical specification, predicting one-quarter-ahead Return on Assets from 52 percent to a maximum of 78 percent. More important, these refinements reveal important new insights about website stickiness. In particular, website stickiness is a positive signal of future financial performance for firms with good websites, but a negative signal for firms with poor websites. Additionally, we find the magnitude of the positive and negative signals is asymmetric: the magnitude of the negative signal is significantly higher than that of the positive relation." @default.
- W2018556211 created "2016-06-24" @default.
- W2018556211 creator A5001447567 @default.
- W2018556211 creator A5086257026 @default.
- W2018556211 date "2007-01-01" @default.
- W2018556211 modified "2023-09-23" @default.
- W2018556211 title "Improvements in the Information Content of Nonfinancial Forward-Looking Performance Measures: A Taxonomy and Empirical Application" @default.
- W2018556211 cites W1776144302 @default.
- W2018556211 cites W1970213106 @default.
- W2018556211 cites W1971274066 @default.
- W2018556211 cites W1971440513 @default.
- W2018556211 cites W1972282968 @default.
- W2018556211 cites W1983364918 @default.
- W2018556211 cites W1987472903 @default.
- W2018556211 cites W2000800075 @default.
- W2018556211 cites W2007738521 @default.
- W2018556211 cites W2014357420 @default.
- W2018556211 cites W2029942536 @default.
- W2018556211 cites W2037480275 @default.
- W2018556211 cites W2044376291 @default.
- W2018556211 cites W2044688885 @default.
- W2018556211 cites W2099078684 @default.
- W2018556211 cites W2106945712 @default.
- W2018556211 cites W2107971134 @default.
- W2018556211 cites W2120753719 @default.
- W2018556211 cites W2121949732 @default.
- W2018556211 cites W2132844726 @default.
- W2018556211 cites W2151694441 @default.
- W2018556211 cites W2159306398 @default.
- W2018556211 cites W2324322876 @default.
- W2018556211 cites W3011865677 @default.
- W2018556211 cites W3124355776 @default.
- W2018556211 cites W3124481445 @default.
- W2018556211 cites W3124745167 @default.
- W2018556211 cites W3124773279 @default.
- W2018556211 cites W3125517498 @default.
- W2018556211 cites W3125863232 @default.
- W2018556211 cites W3125904151 @default.
- W2018556211 doi "https://doi.org/10.2308/jmar.2007.19.1.71" @default.
- W2018556211 hasPublicationYear "2007" @default.
- W2018556211 type Work @default.
- W2018556211 sameAs 2018556211 @default.
- W2018556211 citedByCount "35" @default.
- W2018556211 countsByYear W20185562112012 @default.
- W2018556211 countsByYear W20185562112013 @default.
- W2018556211 countsByYear W20185562112014 @default.
- W2018556211 countsByYear W20185562112015 @default.
- W2018556211 countsByYear W20185562112017 @default.
- W2018556211 countsByYear W20185562112018 @default.
- W2018556211 countsByYear W20185562112021 @default.
- W2018556211 countsByYear W20185562112023 @default.
- W2018556211 crossrefType "journal-article" @default.
- W2018556211 hasAuthorship W2018556211A5001447567 @default.
- W2018556211 hasAuthorship W2018556211A5086257026 @default.
- W2018556211 hasConcept C105795698 @default.
- W2018556211 hasConcept C110875604 @default.
- W2018556211 hasConcept C111472728 @default.
- W2018556211 hasConcept C120936955 @default.
- W2018556211 hasConcept C136764020 @default.
- W2018556211 hasConcept C138885662 @default.
- W2018556211 hasConcept C144133560 @default.
- W2018556211 hasConcept C149782125 @default.
- W2018556211 hasConcept C162324750 @default.
- W2018556211 hasConcept C162853370 @default.
- W2018556211 hasConcept C166052673 @default.
- W2018556211 hasConcept C17744445 @default.
- W2018556211 hasConcept C179420905 @default.
- W2018556211 hasConcept C199539241 @default.
- W2018556211 hasConcept C33923547 @default.
- W2018556211 hasConcept C41008148 @default.
- W2018556211 hasConcept C58642233 @default.
- W2018556211 hasConcept C59822182 @default.
- W2018556211 hasConcept C86803240 @default.
- W2018556211 hasConceptScore W2018556211C105795698 @default.
- W2018556211 hasConceptScore W2018556211C110875604 @default.
- W2018556211 hasConceptScore W2018556211C111472728 @default.
- W2018556211 hasConceptScore W2018556211C120936955 @default.
- W2018556211 hasConceptScore W2018556211C136764020 @default.
- W2018556211 hasConceptScore W2018556211C138885662 @default.
- W2018556211 hasConceptScore W2018556211C144133560 @default.
- W2018556211 hasConceptScore W2018556211C149782125 @default.
- W2018556211 hasConceptScore W2018556211C162324750 @default.
- W2018556211 hasConceptScore W2018556211C162853370 @default.
- W2018556211 hasConceptScore W2018556211C166052673 @default.
- W2018556211 hasConceptScore W2018556211C17744445 @default.
- W2018556211 hasConceptScore W2018556211C179420905 @default.
- W2018556211 hasConceptScore W2018556211C199539241 @default.
- W2018556211 hasConceptScore W2018556211C33923547 @default.
- W2018556211 hasConceptScore W2018556211C41008148 @default.
- W2018556211 hasConceptScore W2018556211C58642233 @default.
- W2018556211 hasConceptScore W2018556211C59822182 @default.
- W2018556211 hasConceptScore W2018556211C86803240 @default.
- W2018556211 hasIssue "1" @default.
- W2018556211 hasLocation W20185562111 @default.
- W2018556211 hasOpenAccess W2018556211 @default.
- W2018556211 hasPrimaryLocation W20185562111 @default.
- W2018556211 hasRelatedWork W1607528412 @default.
- W2018556211 hasRelatedWork W2022862609 @default.