Title
The asset structures of emerging technology providers
Abstract
The cash reserves of IT firms, which have been important providers of emerging technologies, have undergone increasing scrutiny as their market valuations have reached unprecedented levels. Coincidentally, no previous research has investigated the asset structures of IT firms at a time when their managers are facing constant pressure to develop and support ever more sophisticated emerging technologies. First, we propose an investigation into six categories of asset holdings to inspect differential strategies of IT firms. We are interested in exploring the nature of asset holdings among this important sector of the economy. Next, we will empirically test for changes in asset holdings over three economic event periods commonly referred to as The Early 1990s Recession, the Dot Com Era, and the Great Recession. Applying the theories of asset specificity and the resource-based view, we hope to provide insight into whether asset strategies of IT firms change over time.
Department(s)
School of Accountancy
Document Type
Article
DOI
https://doi.org/10.2308/jeta-52647
Keywords
Asset specification, Asset structure, Information technology firms, Resource-based view
Publication Date
3-1-2020
Recommended Citation
Tapis, Gregory P., Gary F. Templeton, Ziyi Niu, and Andrew Miller. "The Asset Structures of Emerging Technology Providers." Journal of Emerging Technologies in Accounting 17, no. 1 (2020): 143-147.
Journal Title
Journal of Emerging Technologies in Accounting
