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Articles 5761 - 5790 of 6934
Full-Text Articles in Business
Cross-Country Analysis Of Auditor Specialization Premium: Effect Of Legal, Extra-Legal And Political Environments, Sirinidhi Bin, M. Hossain, Chee Yeow Lim
Cross-Country Analysis Of Auditor Specialization Premium: Effect Of Legal, Extra-Legal And Political Environments, Sirinidhi Bin, M. Hossain, Chee Yeow Lim
Research Collection School Of Accountancy
Previous literature has provided mixed evidence of a premium in audit fee for industry-specialist auditors in US and other developed countries. In this cross-country study spanning twelve non-US countries, we provide evidence of such a premium in the international context, implying that specialist auditors provide a higher level of investor assurance than non-specialists. Further, we show that the average audit fee in countries with effective legal, extra-legal and political institutions is higher but the specialization premium is lower than in other countries. We interpret this finding as evidence that while effective institutions increase the demand for average level of audit …
Senior Team Attributes And Organizational Ambidexterity: The Moderating Role Of Transformational Leadership, Justin J. P. Jansen, Gerard George, Frans A. J. Van Den Bosch, Henk W. Volberda
Senior Team Attributes And Organizational Ambidexterity: The Moderating Role Of Transformational Leadership, Justin J. P. Jansen, Gerard George, Frans A. J. Van Den Bosch, Henk W. Volberda
Research Collection Lee Kong Chian School Of Business
Organizations capable of pursuing exploration and exploitation simultaneously have been suggested to obtain superior performance. Combining both types of activities and achieving organizational ambidexterity, however, leads to the presence of multiple and often conflicting goals, and poses considerable challenges to senior teams in ambidextrous organizations. This study explores the role of senior team attributes and leadership behaviour in reconciling conflicting interests among senior team members and achieving organizational ambidexterity. Findings indicate that a senior team shared vision and contingency rewards are associated with a firm's ability to combine high levels of exploratory and exploitative innovations. In addition, our study shows …
Earnings Asymmetric Timeliness And Shareholder Distributions, Richard M. Frankel, Yan Sun, Rong Wang
Earnings Asymmetric Timeliness And Shareholder Distributions, Richard M. Frankel, Yan Sun, Rong Wang
Research Collection Lee Kong Chian School Of Business
We study whether more asymmetrically timely earnings constrain payouts to shareholders in the presence of bad news. Our goal is to provide evidence on the ex post contracting benefits of accounting conservatism. We distinguish between cash flow asymmetric timeliness and accrual asymmetric timeliness to examine how each relates to asymmetric sensitivity of shareholder payouts. We find that only the asymmetric timeliness of cash flows is significantly related to the asymmetric sensitivity of shareholder payouts. Other measures of conservatism (earnings skewness and accumulated nonoperating accruals) are also not significantly related to the sensitivity of shareholder payouts given bad news. These results …
Bringing It All Back Home, Arnoud Cyriel Leo De Meyer, Matthias Holweg
Bringing It All Back Home, Arnoud Cyriel Leo De Meyer, Matthias Holweg
Research Collection Lee Kong Chian School Of Business
There seems little thatcan be positive for the UK manufacturing sector in oil prices above $120 abarrel, rising costs of other natural resources, inflation and growingenvironmental pressure. But there may be a silver lining. Increased transportcosts resulting from higher energy prices and carbon taxes may create anopportunity for a revival in western manufacturing.
Revenue Management In Business Services, Brenda Dietrich, Giuseppe A. Paleologo, Laura Wynter
Revenue Management In Business Services, Brenda Dietrich, Giuseppe A. Paleologo, Laura Wynter
Research Collection School Of Computing and Information Systems
A significant portion of the services industry is focused on providing services (medical, legal, financial, personal, and travel) to individuals. However, studies have shown that a less visible but rapidly growing segment of the service sector comprises firms that provide business functions to other businesses. The sector covers tasks such as payroll processing, procurement, and information systems management, as well as business consulting, technical support, call center operations, and software development. Firms may choose to purchase, rather than perform, these business functions to reduce costs, to mitigate risk, or simply to focus on their processes that provide marketplace differentiation. Transferring …
Can Monetary Policy Help To Stabilise Asset Prices?, Knowledge@Smu
Can Monetary Policy Help To Stabilise Asset Prices?, Knowledge@Smu
Knowledge@SMU
Should central banks use monetary policy to stabilise asset prices, particularly home and equity prices? Stefan Gerlach, professor of monetary economics, Johann Wolfgang Goethe University of Frankfurt, points out that no central bank has had lowering home prices as one of its policy goals. Gerlach spoke recently at an Economics and Statistics Seminar at the Singapore Management University on how residential property and equity prices, inflation and economic activity responded to monetary policy shocks in 17 countries from 1986 to 2006.
Enhancing Information And Data Security: A Never Ending Quest, Knowledge@Smu
Enhancing Information And Data Security: A Never Ending Quest, Knowledge@Smu
Knowledge@SMU
Since January 2005, according to the Piracy Rights Clearinghouse, in the US alone there have been data security breaches involving over 218 million records containing sensitive personal information. People whose personal records are compromised are at risk for identity theft and financial fraud. Singapore Management University’s School of Information Systems (SIS) is spearheading research on state-of-the-art technologies and solutions to secure IT infrastructure, protect confidential information for businesses and individuals, and build trust among all parties.
Myanmar At Sixty: On The Brink Of An Apocalypse Or Reconciliation?, Knowledge@Smu
Myanmar At Sixty: On The Brink Of An Apocalypse Or Reconciliation?, Knowledge@Smu
Knowledge@SMU
The run-up to Myanmar's 60th birthday on 04 January 2008 was not a joyous occasion. Neither was the aftermath. First there was the military regime's crackdown on the 'saffron revolution' in September last year. Then last month Cyclone Nargis struck, leaving millions suffering without shelter and food. What do the next sixty years hold for Myanmar? Tobias Rettig, political science professor at the Singapore Management University, sees a largely bleak future tinged with a faint glimmer of hope.
Does Watching Television Really Affect Cognitive Development In Young Children?, Knowledge@Smu
Does Watching Television Really Affect Cognitive Development In Young Children?, Knowledge@Smu
Knowledge@SMU
Is a preschool child who spends many hours in front of the television deprived of enriching experiences and healthy activities that facilitate brain development? Joint research by economics professors Huang Fali of Singapore Management University and Lee Myoung-jae of Korea University investigated the effects of watching television on the cognitive development of children by analysing math and reading scores of children aged 8-9 years, and how these related to their television-watching patterns at 6-7 years of age. Their research yielded some surprises.
Behavioral Explanations Of Trading Volume And Short-Horizon Price Patterns: An Investigation Of Seven Asia-Pacific Markets, David K. Ding, Thomas H. Mclnish, Udomsak Wongchoti
Behavioral Explanations Of Trading Volume And Short-Horizon Price Patterns: An Investigation Of Seven Asia-Pacific Markets, David K. Ding, Thomas H. Mclnish, Udomsak Wongchoti
Research Collection Lee Kong Chian School Of Business
We investigate whether behavioral postulations offer any implicit explanation of the country-varying relation between trading volume and price pattern among short-horizon winners/losers in seven Pacific-Basin markets during the period 1990 to 2000. Our findings lend credence to the Lee and Swaminathan [Lee, C. and Swaminathan, B., 2000. Price momentum and trading volume, Journal of Finance 55, 2017-2069.] Momentum Life Cycle explanation that high (low) volume winners (losers) are more likely to experience price reversals, whereas high (low) volume losers (winners), price momentum, in the subsequent period. This observation is especially pronounced in Hong Kong. Other models such as those based …
A Survey Of Audit Committee Members Of Public Listed Companies In Singapore, Kwong Sin Leong, Themin Suwardy, Yang Hoong Pang
A Survey Of Audit Committee Members Of Public Listed Companies In Singapore, Kwong Sin Leong, Themin Suwardy, Yang Hoong Pang
Research Collection School Of Accountancy
This report summarises the results of the survey of audit committee members of public listed companies in Singapore commissionedby the Audit Committee Guidance Committee (ACGC). Funding for this project was provided by School of Accountancy, Singapore Management University. The sampling frame was locally-domiciled audit committee members of publicly listed companies in Singapore. A sample size of 711 would have been adequate to achieve a 95% confidence level, and a 3% confidence interval. The survey was sent out to 873 names and addresses provided by the Accounting and Corporate Regulatory of Singapore on 14 March2008, with a reminder on 4 April …
Dynamic Performance And The Performance-Performance Rating Relation, Jochen Reb, Gary J. Greguras
Dynamic Performance And The Performance-Performance Rating Relation, Jochen Reb, Gary J. Greguras
Research Collection Lee Kong Chian School Of Business
In this commentary we discuss the appropriateness and usefulness of taking into account the dynamic nature of performance when considering the relation between job performance and ratings of job performance. Like the vast majority of research in this area, Murphy (this issue) does not critically examine whether or how changes in ratee performance over time influence job performance ratings. As noted by Murphy and Cleveland (1995), a limitation of performance appraisal research is that it has ignored that employee performance “…is embedded in a context or pattern of employee performance over time” (p. 73). In this commentary, we argue that …
International Perspectives On The Legal Environment For Selection, Brett Myors, Filip Lievens, Steven F. Cronshow, E Schollaert, G Van Hoye, A Mladinic, V Rodriguez, H Aguinis, Dd Steiner, F Rolland, H Schuler, A Frintrup, I Nikolaou, M Tomprou, S Subramony, Sb Raj, S Tzafrir, P Bamberger, M Bertolino, M Mariani
International Perspectives On The Legal Environment For Selection, Brett Myors, Filip Lievens, Steven F. Cronshow, E Schollaert, G Van Hoye, A Mladinic, V Rodriguez, H Aguinis, Dd Steiner, F Rolland, H Schuler, A Frintrup, I Nikolaou, M Tomprou, S Subramony, Sb Raj, S Tzafrir, P Bamberger, M Bertolino, M Mariani
Research Collection Lee Kong Chian School Of Business
Perspectives from 22 countries on aspects of the legal environment for selection are presented in this article. Issues addressed include (a) whether there are racial/ethnic/religious subgroups viewed as "disadvantaged,'' (b) whether research documents mean differences between groups on individual difference measures relevant to job performance, (c) whether there are laws prohibiting discrimination against specific groups, (d) the evidence required to make and refute a claim of discrimination, (e) the consequences of violation of the laws, (f) whether particular selection methods are limited or banned, (g) whether preferential treatment of members of disadvantaged groups is permitted, and (h) whether the practice …
Work Dispersion, Process-Based Learning And Offshore Software Development Performance, Narayanasamy Ramasubbu, Sunil Mithas, M. S. Krishnan, Chris Kemerer
Work Dispersion, Process-Based Learning And Offshore Software Development Performance, Narayanasamy Ramasubbu, Sunil Mithas, M. S. Krishnan, Chris Kemerer
Research Collection School Of Computing and Information Systems
In this paper we develop a learning-mediated model of offshore software project productivity and quality to examine whether widely adopted structured software processes are effective in mitigating the negative effects of work dispersion in offshore software development. We explicate how the key process areas of the capability maturity model (CMM) can be utilized as a platform to launch learning routines in offshore software development and thereby explain why some offshore software development process improvement initiatives are more effective than others. We validate our learning-mediated model of offshore software project performance by utilizing data collected from 42 offshore software projects of …
Broadening International Perspectives On The Legal Environment For Personnel Selection, Brett Myors, Filip Lievens, Greet Van Hoye, Steven F Cronshaw, Antonio Mladinic, Viviana Rodriguez, Herman Aguinis, Dirk D Steiner, Florence Rolland, Heinz Schuler, Andreas Frintrup, Ioannis Nikolaou, Maria Tomprou, S Subramony, Shabu B Raj, Shay Tzafrir, Peter Bamberger, Marilena Bertolino, Marco Mariani, Franco Fraccaroli
Broadening International Perspectives On The Legal Environment For Personnel Selection, Brett Myors, Filip Lievens, Greet Van Hoye, Steven F Cronshaw, Antonio Mladinic, Viviana Rodriguez, Herman Aguinis, Dirk D Steiner, Florence Rolland, Heinz Schuler, Andreas Frintrup, Ioannis Nikolaou, Maria Tomprou, S Subramony, Shabu B Raj, Shay Tzafrir, Peter Bamberger, Marilena Bertolino, Marco Mariani, Franco Fraccaroli
Research Collection Lee Kong Chian School Of Business
Perspectives from 22 countries on aspects of the legal environment for selection are presented. Issues addressed include a) whether there are racial/ethnic/religious subgroups viewed as “disadvantaged minority”, b) whether research documents mean differences between groups on individual difference measures relevant to job performance, whether there are laws prohibiting discrimination against specific groups, d) what is required to make and refute a claim of discrimination, e) what are the consequences of violation of the laws, f) whether particular selection methods are limited or banned, g) whether preferential treatment of members of minority groups is permitted, and h) whether the practice of …
From The Head And The Heart: Locating Cognition- And Affect-Based Trust In Managers' Professional Networks, Roy Y. J. Chua, Paul Ingram, Michael W. Morris
From The Head And The Heart: Locating Cognition- And Affect-Based Trust In Managers' Professional Networks, Roy Y. J. Chua, Paul Ingram, Michael W. Morris
Research Collection Lee Kong Chian School Of Business
This article investigates the configuration of cognition- and affect-based trust in managers' professional networks, examining how these two types of trust are associated with relational content and structure. Results indicate that cognition-based trust is positively associated with economic resource, task advice, and career guidance ties, whereas affect-based trust is positively associated with friendship and career guidance ties but negatively associated with economic resource ties. The extent of embeddedness in a network through positive ties increases affect-based trust, whereas that through negative ties decreases cognition-based trust. These findings illuminate how trust arises in networks and inform network research that invokes trust …
Audit Partner Tenure, Audit Firm Tenure, And Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?, Chih-Ying Chen, Chan-Jane Lin, Yu-Chen Lin
Audit Partner Tenure, Audit Firm Tenure, And Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?, Chih-Ying Chen, Chan-Jane Lin, Yu-Chen Lin
Research Collection School Of Accountancy
Mandatory audit partner relation has been adopted in some countries while audit firm rotation is still being debated in many places. Most of the extant research on the relation between auditor tenure and earnings quality provides evidence at the audit firm level. However, since audit firm tenure is correlated with partner tenure and audit firm rotation is more costly than partner rotation, it is important to know whether earnings quality is related to audit firm tenure, partner tenure, or both. We investigate this issue using a sample of Taiwanese companies for which the audit report must be signed by two …
Corporate Governance, Shareholder Rights, And Shareholder Rights Plans: Poison, Placebo, Or Prescription?, Gary L. Caton, Jeremy C. Goh
Corporate Governance, Shareholder Rights, And Shareholder Rights Plans: Poison, Placebo, Or Prescription?, Gary L. Caton, Jeremy C. Goh
Research Collection Lee Kong Chian School Of Business
We examine the effect of poison pill adoptions on firm value, controlling for the adopting firm's preexisting corporate governance structure. We find that only companies with the most democratic governance structures, defined as those with the fewest preexisting protective governance provisions, experience significantly positive abnormal stock returns and significantly positive abnormal revisions in five-year earnings growth rate forecasts. Moreover, regression results indicate that abnormal returns and forecast revisions are significantly related to governance structure and not to board composition or subsequent merger activity.
The Association Between Excess Audit Fees And Audit Quality: A Us-Uk Comparison, Soongsoo Han, Tony Kang, Yong Keun Yoo
The Association Between Excess Audit Fees And Audit Quality: A Us-Uk Comparison, Soongsoo Han, Tony Kang, Yong Keun Yoo
Research Collection School Of Accountancy
Prior studies that examine the association between excess audit fees and audit quality (measured by discretionary accruals) using US data fail to document a significant association. However, there is no convincing explanation for this result to date. In this study, we test a cancellation hypothesis, which suggests that the non-association might be due to the cancellation effect between the risk-effort effect and the bonding effect that excess fees capture. To the extent that excess fees capture the compensation for effort the auditor puts in for a risky client, which is not captured in the existing audit fee models (the risk-effort …
Do Family Firms Provide More Or Less Voluntary Disclosure?, Xia Chen, Shuping Chen, Qiang Cheng
Do Family Firms Provide More Or Less Voluntary Disclosure?, Xia Chen, Shuping Chen, Qiang Cheng
Research Collection School Of Accountancy
We examine the voluntary disclosure practices of family firms. We find that, compared to nonfamily firms, family firms provide fewer earnings forecasts and conference calls, but more earnings warnings. Whereas the former is consistent with family owners having a longer investment horizon, better monitoring of management, and lower information asymmetry between owners and managers, the higher likelihood of earnings warnings is consistent with family owners having greater litigation and reputation cost concerns. We also document that family ownership dominates nonfamily insider ownership and concentrated institutional ownership in explaining the likelihood of voluntary disclosure. Using alternative proxies for the founding family's …
A Tale Of Two Prices: Liquidity And Asset Prices In Multiple Markets, Justin Sai Pang Chan, Dong Hong, Marti G. Subrahmanyam
A Tale Of Two Prices: Liquidity And Asset Prices In Multiple Markets, Justin Sai Pang Chan, Dong Hong, Marti G. Subrahmanyam
Research Collection Lee Kong Chian School Of Business
This paper investigates the liquidity effect in asset pricing by studying the liquidity-premium relationship of an American depositary receipt (ADR) and its underlying share. Using the [Amihud, Yakov, 2002. Illiquidity and stock returns: cross-section and time series effects. Journal of Financial Markets 5, 31-56] measure, the turnover ratio and trading infrequency as proxies for liquidity, we show that a higher ADR premium is associated with higher ADR liquidity and lower home share liquidity, in terms of changes in these variables. We find that the liquidity effects remain strong after we control for firm size and a number of country characteristics, …
Electric Elves: What Went Wrong And Why, Milind Tambe, Emma Bowring, Jonathan Pearce, Pradeep Reddy Varakantham, Paul Scerri, David V. Pynadath
Electric Elves: What Went Wrong And Why, Milind Tambe, Emma Bowring, Jonathan Pearce, Pradeep Reddy Varakantham, Paul Scerri, David V. Pynadath
Research Collection School Of Computing and Information Systems
Software personal assistants continue to be a topic of significant research interest. This article outlines some of the important lessons learned from a successfully-deployed team of personal assistant agents (Electric Elves) in an office environment. In the Electric Elves project, a team of almost a dozen personal assistant agents were continually active for seven months. Each elf (agent) represented one person and assisted in daily activities in an actual office environment. This project led to several important observations about privacy, adjustable autonomy, and social norms in office environments. In addition to outlining some of the key lessons learned we outline …
Platform Competition In Digital Systems: Architectural Control And Value Migration, C. Jason Woodard
Platform Competition In Digital Systems: Architectural Control And Value Migration, C. Jason Woodard
Research Collection School Of Computing and Information Systems
Digital systems give rise to complex layered architectures in which products at one layer serve as platforms for applications and services in adjacent layers. Platform owners face a difficult balancing act. On one hand, they need to make their platforms attractive to potential complementors by mitigating the threat of architectural lock-in. On the other hand, platform owners must be careful not to give away too much too soon, or risk being unable to recoup their own investments. This paper presents an agent-based model that explores this tension at both the firm and industry levels. Computational experiments show that boundedly rational …
Operation And Technology Roadmapping Gives Singapore Smes A Strategic Edge, Knowledge@Smu
Operation And Technology Roadmapping Gives Singapore Smes A Strategic Edge, Knowledge@Smu
Knowledge@SMU
In today’s increasingly globalised, knowledge-based marketplace, a company’s ability to exploit innovation and technology is fundamental to sustaining growth and staying ahead of the competition. To help local small and medium-sized enterprises (SMEs) move up the value-chain, Singapore’s Agency for Science, Technology and Research (A*STAR) runs the Operation and Technology Roadmapping (OTR) initiative. Michael Ferrill, who cofounded the programme, spoke on OTR and knowledge transfer at the Fourth International Research Conference on Asian Business held in March 2008 at the Singapore Management University.
Through The Looking Glass: Singapore’S First Customer Satisfaction Survey, Knowledge@Smu
Through The Looking Glass: Singapore’S First Customer Satisfaction Survey, Knowledge@Smu
Knowledge@SMU
The Institute of Service Excellence (ISES) was established by the Singapore Management University (SMU) and Singapore’s Workforce Development Agency (WDA) in mid-2007. In April 2008, following a survey conducted across various sectors and subsectors, the Institute launched the nation’s first customer satisfaction index, known as the Customer Satisfaction Index of Singapore (CSISG). Singapore scored 68.7 out of 100 in the CSISG, lower than South Korea and the United States which scored 72 and 75 respectively.
There’S More To It Outsourcing Than Meets The Eye, Knowledge@Smu
There’S More To It Outsourcing Than Meets The Eye, Knowledge@Smu
Knowledge@SMU
As IT outsourcing continues to grow, this highly complex business poses interesting challenges that are not always fully understood, especially when large -scale projects are being implemented. At the 4th Annual Business Leadership Seminar of the Singapore Computer Society (SCS), held at the Singapore Management University in April 2008, CIOs from several leading public and private organisations discussed the pros and cons of IT outsourcing.
Ych Chairman Robert Yap: Building The Logistics Superhighway One Step At A Time, Knowledge@Smu
Ych Chairman Robert Yap: Building The Logistics Superhighway One Step At A Time, Knowledge@Smu
Knowledge@SMU
Robert Yap, chairman and CEO of YCH Group, was the featured speaker earlier this year in the Singapore Management University’s Wee Kim Wee Centre CEO Talk series. Over a period of 20 years, Yap led his family-owned business from a small transportation company in Singapore to a leading logistics and supply chain solutions provider in Asia Pacific. In recognition of his visionary leadership and industry expertise, Yap won the Ernst & Young Entrepreneur of the Year Award 2007. He spoke to Knowledge@SMU about YCH’s successful evolution and how the future looks for the company.
Governance Role Of Auditors And Legal Environment: Evidence From Corporate Disclosure Transparency, Sam Han, Tony Kang, Yong Keun Yoo
Governance Role Of Auditors And Legal Environment: Evidence From Corporate Disclosure Transparency, Sam Han, Tony Kang, Yong Keun Yoo
Research Collection School Of Accountancy
This study examines whether auditor size associates with disclosure transparency. Given thatprior studies generally focus on discretionary accruals to investigate the relation betweenauditor size and financial reporting quality, there is little evidence on how auditor size relates toother attributes of reporting quality. Further, studies that examine this associationinternationally produce mixed results as to how auditor size relates to reporting quality indifferent legal origins. Focusing on corporate disclosure transparency (i.e., disclosure levels), wefind that auditor size and disclosure level are positively associated across countries and that theassociation is stronger in code law regimes than in common law regimes. The latter findingsupports …
Architectural Control Points, C. Jason Woodard
Architectural Control Points, C. Jason Woodard
Research Collection School Of Computing and Information Systems
System designers and technology strategists have long recognized the concept of an architectural control point as a way to identify parts of a system that have particular strategic importance. Despite the vast body of work on system architecture in the engineering design literature, however, few authors have attempted to define architectural control points or study them systematically. Moreover, some industry participants have questioned whether architectural control is still a valuable or achievable goal in an era of increasingly open standards. This paper offers tentative definitions of architectural control, architectural control points, and architectural strategy. In a longer version of the …
Become A Value Merchant, James Anderson, Nirmalya Kumar, James A. Narus
Become A Value Merchant, James Anderson, Nirmalya Kumar, James A. Narus
Research Collection Lee Kong Chian School Of Business
Increasingly held accountable for reducing costs, purchasing and other customer managers don't have the luxury of simply believing suppliers' claims of cost savings. A relatively easy and quick way to obtain savings is for purchasing managers to focus on price and obtain price concessions from suppliers. To enhance their negotiating power, purchasing managers attempt to convince suppliers that their offerings are the same as their competitors, so that they could be easily replaced. In the face of such pressure, suppliers cave in and match competitor prices. Doing business based on demonstrating and documenting superior value is, indeed, a rare commodity. …