The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards, (SFAS) No. 130, Reporting Comprehensive Income. That Statement requires companies to report a comprehensive income measure, which includes net income and net-of-tax adjustments for...

Although personal information privacy concerns have been around for years, the introduction of E-commerce and its associated technologies presents privacy concerns anew. The Fortune 500 represents traditional leadership in the use of technologies and business practices. This preliminary study...

This study examines how the Fortune 500 use transactional public Web sites (TPWS). It applies innovation diffusion theory to identify variables and construct a model to explain differences in adoption rates of TPWS across industries. The study finds high rates of TPWS adoption in the airline,...