Information Technology Capability: Firm Valuation, Earnings Uncertainty, and Forecast Accuracy

@article{Wang2007InformationTC,
  title={Information Technology Capability: Firm Valuation, Earnings Uncertainty, and Forecast Accuracy},
  author={Li Wang and Pervaiz Alam},
  journal={J. Information Systems},
  year={2007},
  volume={21},
  pages={27-48}
}
Prior literature argues that information technology (IT) capability, an organization's ability to effectively use IT‐based resources in combination with other organizational resources, can create unique and sustainable competitive advantages and thus intangible assets for a company. However, current accounting rules do not allow the capitalization of IT‐enabled intangible assets. We hypothesize that IT‐enabled intangible assets are value‐relevant and provide incremental explanatory power for… CONTINUE READING

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