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Measuring Innovation in Managerial Disclosures Predictive Insights and Managerial Incentives Armen, Ardi
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 1 (2024): January : International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i1.214

Abstract

This research investigates the role of innovation in managerial disclosures, focusing on predictive insights and managerial incentives. By analyzing a comprehensive range of studies, the review identifies key themes and trends that underscore the importance of innovative disclosure practices. The findings highlight that forward-looking statements and non-financial metrics significantly enhance investor confidence and firm valuation. Additionally, the alignment of managerial incentives with long-term performance metrics is crucial for promoting transparency and innovation. Effective corporate governance mechanisms are essential for designing incentive structures that encourage managers to engage in innovative activities and provide comprehensive disclosures. The insights gained from this review provide a foundation for future research and practical implications for firms seeking to enhance their disclosure practices and align managerial incentives with long-term goals.
The Impact of Information Acquisition Costs on Managerial Investment Choices Armen, Ardi; Herjanto, Taufan
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 3 (2024): July : International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i3.220

Abstract

This research examines the impact of information acquisition costs on managerial investment choices, focusing on expenses to gathering, processing, and analyzing data necessary for informed decision-making in investments. The review synthesizes findings from various studies to highlight how these costs influence managerial behaviors, investment strategies, and decision-making processes. Key insights include the trade-offs managers face between the costs of acquiring information and the potential benefits of improved decision quality. Technological advancements and organizational culture are identified as critical factors shaping strategies to mitigate information acquisition costs. Contextual variations, such as market volatility and regulatory environments, further influence the strategies firms adopt in managing these costs