Nancy L. Harp

Ranking Faculties, Ph.D. Programs, Individual Scholars, and Influential Articles in Accounting Information Systems Based on Citations to Publications in the Journal of Information Systems

ABSTRACT: This paper ranks systems faculties, accounting doctoral programs, individual accounting systems researchers, and the most influential accounting systems articles based on Google Scholar citations to publications in the Journal of Information Systems (JIS). All articles published in JIS for its first 25 years of existence are included and four citation metrics are used. Information is presented over three time periods (1986–1993, 1994–2001, and 2002–2010) to provide additional insights on changes over time. The study also analyzes the content and research methods of “most cited” articles and describes trends in the types of systems research that have had the greatest impact. Findings suggest that JISs impact has consistently improved over time. The H-index for JIS also suggests that the journal compares favorably among its peers. A correlation analysis between the four citation metrics and the number of articles published in JIS provides evidence that counting articles published is a reasonable ...

A Bold Move or Biting off More than They Can Chew: Examining the Performance of Small Acquirers

Small acquirers enjoy announcement period returns that are significantly higher than announcement returns for larger acquirers, but small acquirers significantly underperform after the acquisition is consummated. We investigate why the market appears to “get it wrong” at the announcement of an acquisition by a small firm. We provide evidence consistent with an initial optimistic overreaction, followed by a correction as updated information is revealed. Overreaction is clustered in small acquirers offering stock and acquiring relatively larger targets. Low post-acquisition returns and poor fundamental performance are clustered in small acquirers offering stock and diversifying.