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- W2183769317 abstract "The proliferation of dot-coms in the mid-tolate 1990s and the rapid deployment of ecommerce created both challenges and opportunities for the accounting profession. The failure of the profession to adequately react may have been the precursor to the Sarbanes-Oxley Act, which addressed valuation and corporate governance issues. This paper addresses issues that affected the areas of accounting and reporting, dubious and misleading practices by some firms, and consulting practice in ecommerce and operations. The nature of dot-com firms presents the need for new approaches to valuation, a review of questionable practices, new metrics to provide information, an examination of the subjective aspects of valuation and the integration of valuation with strategy formation." @default.
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- W2183769317 date "2004-01-01" @default.
- W2183769317 modified "2023-09-27" @default.
- W2183769317 title "Accounting Issues in Electronic Commerce: An USA Perspective Regarding Valuations and Implications for Corporate Governance" @default.
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