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Full-Text Articles in Business
Corporate Finance Practice In Kuwait: A Survey To Confront Theory With Practice, Mohammad Al Mutairi, Gary G. Tian, Andrew S. Tan
Corporate Finance Practice In Kuwait: A Survey To Confront Theory With Practice, Mohammad Al Mutairi, Gary G. Tian, Andrew S. Tan
Faculty of Commerce - Papers (Archive)
This study reports the results of a survey among 80 CFOs in Kuwaitilisted firms on current corporate finance practices namely, capitalbudgeting, costs of capital, capital structure, and dividend policy.This paper analyses specifically the survey responses according tothe firm s attributes and CFO s characteristics such as firm size,sector, equity, CFO s education, ownership, tenure, age, and targetdebt ratio. The results of this survey-based analysis indicate thatthere is some evidence of the application of basic corporate financetools that are inline with what is taught in classrooms. For example,we find that a surprising number of firms are widely using IRR nowas a …
Message Variables For Effective Advertising Of Corporate Social Responsibility Initiatives: Results Of An Experimental Design, Alan Pomering, Lester W. Johnson, Gary Noble
Message Variables For Effective Advertising Of Corporate Social Responsibility Initiatives: Results Of An Experimental Design, Alan Pomering, Lester W. Johnson, Gary Noble
Faculty of Commerce - Papers (Archive)
Stakeholders increasingly expect firms to consider their social and environmental impacts as well as their economic impacts, and address their corporate social responsibility (CSR). One stakeholder group, consumers, report they want to be informed of how firms do this, and use this information when purchasing. This paper reports on an investigation of two message variables believed necessary for effective advertising about CSR initiatives, social topic information and social impact specificity. We manipulated each of these variables at three levels for an unfamiliar retail bank brand engaging with the social issue of the arms trade. While social topic information was found …
Motivating Corporate Social Responsibility In The Supply Chain, Shaun M. Powell, Mark Davies, Helen-Jane Shearer
Motivating Corporate Social Responsibility In The Supply Chain, Shaun M. Powell, Mark Davies, Helen-Jane Shearer
Faculty of Commerce - Papers (Archive)
There is a relative paucity of studies in relation to Corporate Social Responsibility (CSR) focused upon the ‘upstream’ components of the supply chain (business-to-business) hence our research investigates upstream CSR activities and their underlying motives using case studies from 5 UK industries. Findings indicate that whilst companies recognise the need to cover a range of CSR issues in their supply chain, motives vary plus only those aspects seen to have strategic implications will be allocated resources in any significant manner.
The Smoothing Of Reported Corporate Earnings Through Target Setting: Acceptable Practice Or Shareholder Deception?, John Hillier, Michael Mccrae
The Smoothing Of Reported Corporate Earnings Through Target Setting: Acceptable Practice Or Shareholder Deception?, John Hillier, Michael Mccrae
Faculty of Commerce - Papers (Archive)
The setting of earnings targets is frequently used by corporate managers to reduce the volatility of reported earnings over successive periods. The practice exemplifies the more informal or ad hoc category of income smoothing approaches. This paper investigates the volatility reduction potential of target setting relative to the underlying (but unobservable) income stream. The analysis uses a simulation approach based on a statistical model of accounting measurement that treats periodic earnings reports as successive samples drawn from the underlying earnings generation process. The results indicate substantial reductions in earnings volatility that are remarkably resilient to inaccuracies in targets and increase …
Co-Creating Corporate Knowledge With A Wiki, Joseph A. Meloche, Helen M. Hasan, David Willis, Charmaine Pfaff, Yan Qi
Co-Creating Corporate Knowledge With A Wiki, Joseph A. Meloche, Helen M. Hasan, David Willis, Charmaine Pfaff, Yan Qi
Faculty of Commerce - Papers (Archive)
Wikis have a growing reputation on the open Internet for producing evolving stores of shared knowledge. However, such democratic systems are often treated with suspicion within corporations for management, legal, social, and other reasons. This article describes a field study of a corporate Wiki that has been developed to capture, and make available, organisational knowledge in a large manufacturing company as an initiative of their Knowledge Management (KM) program. As this approach to KM is a controversial and rapidly changing phenomenon, a Q Methodology research approach was selected to uncover employees- subjective attitudes to the Wiki. Activity Theory was used …