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Articles 1 - 12 of 12
Full-Text Articles in Business
The Influence Of External Auditors, Capital Markets, And Main Banks On Earnings Manipulations: Evidence From Japan, Kazuhiko Kobori, Robert Hutchinson
The Influence Of External Auditors, Capital Markets, And Main Banks On Earnings Manipulations: Evidence From Japan, Kazuhiko Kobori, Robert Hutchinson
College of Business Publications
The present study investigates the influence of main industrial banks, capital markets, and international audit firms on earnings manipulations in Japan using a sample of firms listed on Japanese stock exchanges. A modified Jones model is used to measure earnings management using discretionary accruals as proxy, and the findings suggest that the main industrial banks continue to play a primary role in Japan’s system of corporate governance. However, global capital markets and international accounting standards may be slowly eroding this influence. This may have significant implications for international investors and policy makers as Japan continues through a protracted economic recession.
Marketing Strategy For Unusual Brand Differentiation: Trivial Attribute Effect, M. Deniz Dalman, Junhong Min
Marketing Strategy For Unusual Brand Differentiation: Trivial Attribute Effect, M. Deniz Dalman, Junhong Min
College of Business Publications
This research investigates that brand differentiation creating superior values can be achieved not only by adding meaningful attributes but also meaningless attributes, which is called “trivial attribute effect.” Two studies provided empirical evidences as following; first, trivial attribute effect creates a strong brand differentiation even after subjects realize that trivial attribute has no value. Second, trivial attribute effect is more pronounced in hedonic service category compared to the utilitarian category. Last, the amount of willingness to pay is higher when trivial attribute is presented and evaluated in joint evaluation mode than separate evaluation mode. Finally, we conclude with discussion and …
Uncovering The Effect Of Selected Moderators On The Disconfirmation-Satisfaction Relationship: A Meta-Analytic Approach, Debi P. Mishra, Junhong Min
Uncovering The Effect Of Selected Moderators On The Disconfirmation-Satisfaction Relationship: A Meta-Analytic Approach, Debi P. Mishra, Junhong Min
College of Business Publications
Customer satisfaction occupies a central role in marketing. Not surprisingly, researchers have produced an impressive body of literature that focuses on the causes and consequences of satisfaction. The antecedents of satisfaction have been investigated primarily through the disconfirmation paradigm which holds that satisfaction is the result of conscious mental accounting comparisons undertaken by customers. Furthermore, empirical findings of the disconfirmation-satisfaction link, which are broadly congruent, suggest that when performance conforms to or exceeds initial expectations, a mental state of positive disconfirmation ensues, leading to satisfaction. Despite this insight, a major gap in our understanding concerns lack of generalizability of the …
Corporate Citizenship: Panacea Or Problem?, Latha Poonamallee
Corporate Citizenship: Panacea Or Problem?, Latha Poonamallee
College of Business Publications
In this paper I examine the dilemma between being a market leader and a corporate citizen in the case of Hindustan Unilever Ltd. Grounded in secondary data collected from various published sources, I uncover the contradictions that underlie the positive picture of Hindustan Unilever's CSR activities. By drawing on corporate social responsibility and stakeholder theories, I highlight how difficult it is to categorise an organisation as solely positive or negative in its impact on its social and physical environment. I conclude by arguing that we need more sophisticated evaluative frameworks to understand and evaluate real-world initiatives in this area.
Advaita (Non-Dualism) As Metatheory: A Constellation Of Ontology, Epistemology And Praxis, Latha Poonamallee
Advaita (Non-Dualism) As Metatheory: A Constellation Of Ontology, Epistemology And Praxis, Latha Poonamallee
College of Business Publications
Integrating contradictory and mutually exclusive positions is a challenge in building a metatheory. In this paper, I examine how advaita (non-dualism) philosophy is a metatheory. Based on a holistic, non-dualistic ontology, discovery based epistemology, and personal accountability-action-reflection oriented praxis, it provides a useful metatheory for embracing, learning from, and transcending the paradoxes of social life. I use the example of Gandhi as a practitioner of this approach to action and knowledge.
Credit Risk Models: An Analysis Of Default Correlation, Howard Qi, Yan Alice Xie, Sheen Liu
Credit Risk Models: An Analysis Of Default Correlation, Howard Qi, Yan Alice Xie, Sheen Liu
College of Business Publications
This paper examines one of the major problems in credit risk models widely used in the financial industry to forecast future defaults and bankruptcies. We find that even after proper calibration, a representative credit risk model can severely underestimate default correlation. We further find that a likely reason for the underestimation of default correlation is the problematic common practice in the financial industry of using observable equity correlation as a proxy for unobservable asset correlation when the model is applied to predict default correlation. However, our results show that this proxy in common practice is not valid.
Exploring The Effect Of Unfair Work Contexts On The Development Of Fairness Beliefs, Sonia Goltz
Exploring The Effect Of Unfair Work Contexts On The Development Of Fairness Beliefs, Sonia Goltz
College of Business Publications
This paper examines what happens when individuals who perceive a fair situation discover that the situation is in fact, unfair. In a previous study, women who sued their universities discussed their initial expectations that the university would treat them fairly despite several studies that clearly indicated discrimination at universities is still a problem (Goltz, 2005a). Thus, using interview excerpts from this past study, the current paper explores how these women's expectations of fairness may have been formed, as well as how they changed after a discriminatory experience. Results suggest that the women's expectations of fairness arose in part from three …
Analyzing The Relationship Between Dependent And Independent Variables In Marketing: A Comparison Of Multiple Regression With Path Analysis, Junhong Min, Debi P. Mishra
Analyzing The Relationship Between Dependent And Independent Variables In Marketing: A Comparison Of Multiple Regression With Path Analysis, Junhong Min, Debi P. Mishra
College of Business Publications
Multiple regression models continue to be widely used in marketing. Within the regression framework, researchers have to grapple with and resolve several contentious issues. For example, multicollinearity, nonsimultaneous estimation of parameters, inherent measurement error in independent variables, absence of overall goodness of fit indices, and lack of compelling guidelines for adding and deleting model variables are some common estimation problems associated with this method. In the absence of universally acceptable guidelines, researchers often use judgment calls to deal with these issues. Such ad-hoc approaches, in turn, compromise the potential usefulness of multiple regression models. In this paper, we position path …
A Longitudinal Investigation Of The Effects Of Computer Anxiety On Performance In A Computing-Intensive Environment, Mari W. Buche, Larry R. Davis, Chelley Vician
A Longitudinal Investigation Of The Effects Of Computer Anxiety On Performance In A Computing-Intensive Environment, Mari W. Buche, Larry R. Davis, Chelley Vician
College of Business Publications
Computers are pervasive in business and education, and it would be easy to assume that all individuals embrace technology. However, evidence shows that roughly 30 to 40 percent of individuals experience some level of computer anxiety. Many academic programs involve computing-intensive courses, but the actual effects of this exposure on computer anxiety are unknown. This study contributes to the literature as follows. First, direct evidence of a relationship between longitudinal changes in individuals' computer anxiety and performance are reported. Second, the effects of changes in computer anxiety are shown to be dependent on individuals' initial level of anxiety. Third, some …
Corporate Social Responsibility: A Unifying Discourse For The Mining Industry?, Margot J. Hutchins, Christa Walck, Daniel P. Sterk, Gary A. Campbell
Corporate Social Responsibility: A Unifying Discourse For The Mining Industry?, Margot J. Hutchins, Christa Walck, Daniel P. Sterk, Gary A. Campbell
College of Business Publications
The public perception of mining as an economic activity that generates harmful environmental impacts has generated both a corporate discourse of social responsibility (CSR) to legitimise mining activities and also anti-mining discourses. Both discourses use science to support their claims, yet they rarely agree on a scientific solution. The concept of discourse community may help us to understand the disconnect between mining companies and stakeholders. It is unclear whether the discourse of corporate social responsibility will improve understanding among stakeholders and lead to mutually acceptable resolutions to conflict.
Career Expectations Vs. Experiences: The Case Of Academic Women, Sonia Goltz
Career Expectations Vs. Experiences: The Case Of Academic Women, Sonia Goltz
College of Business Publications
This qualitative study explored how women who filed complaints against their universities initially formed expectations when they joined their universities and how they later discovered their expectations were not met. Interviews suggested that as applicants the women assessed: 1) whether the university would provide an environment that would foster the achievement of their goals; 2) whether the university would reward their efforts and success; and 3) whether their individual characteristics matched the university's needs. They also assumed that the university would be fair. Upon entering their universities, the women expected to exchange their abilities and hard work for the organization's …
Some Evidence Concerning The Economic Value Of Software Portability: A Real Options Approach, Dean L. Johnson, Brent J. Levkin, James E. Northey
Some Evidence Concerning The Economic Value Of Software Portability: A Real Options Approach, Dean L. Johnson, Brent J. Levkin, James E. Northey
College of Business Publications
Software development typically involves a large capital outlay for an asset with a highly uncertain useful life. A reduction in the degree of uncertainty is likely to have a significant impact upon the expected value of an application. One method for reducing uncertainty is to incorporate modularity (e.g. a portability layer) when the application is first developed. The inclusion of such a layer involves an additional development cost. Using a real options approach we estimate the value of the flexibility that such portability confers. We use sensitivity analysis to examine the relationship between value of portability and changes in factors …