“…(1) Lin & Shao, 2006a, Sircar et al, 2000, Melville et al, 2007 Kim et al, 2009, Swierczek & Shrestha, 2003, Zhu et al, 2004 Lag effects Mismeasurement of IS investment impact may be rooted in the ignorance of effects delayed by years. Kauffman & Weill, 1989, Stiroh, 2002, Weill & Olson, 1989, Brynjolfsson & Hitt, 1998, Jain, 2005, Mahmood & Mann, 2005, Oz, 2005, Santhanam & Hartono, 2003, Das et al, 2011 To sum up, the recent literature paints a positive picture of IS-based productivity gains overall, at least at firm level and national level.…”