2024-03-28T19:34:40+04:30 http://jnsee.sut.ac.ir/browse.php?mag_id=1&slc_lang=fa&sid=2
1-75 2024-03-28 10.1002
Journal of Nonlinear Systems in Electrical Engineering (JNSEE) jnsee 2322-3146 2322-3146 test paper in order to investigate the submission process Arezoo Jahani a.jahani@tabrizu.ac.ir In this paper, we examine whether firms adopting cloud computing technology exhibit higher future accounting performance. Using text-based measures of cloud computing and corporate strategies obtained from 10-K filings, we find that firms adopting cloud computing technology experience higher accounting returns in the next year, suggesting a short-term effect. We further document that cloud computing adopters emphasizing a differentiation strategy achieve an increase in profit margin, while their cost leader counterparts obtain an improvement in asset turnover. Additional analyses show that our results are robust to alternative measures of cloud computing adoption and corporate strategies. Overall, our study suggests that strategic positioning affects the future accounting performance of cloud computing adopters. Cloud computingSaaSPaaSIaaSCyber securityCyber resilienceCyber attack model 01 1 10 http://jnsee.sut.ac.ir/article-2-75-en.docx