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Full-Text Articles in Business

Ability, Gender, And Performance Standards: Evidence From Academic Probation, Jason M. Lindo, Nicholas J. Sanders, Philip Oreopoulos Jan 2010

Ability, Gender, And Performance Standards: Evidence From Academic Probation, Jason M. Lindo, Nicholas J. Sanders, Philip Oreopoulos

Faculty of Business - Papers (Archive)

We use a regression discontinuity design to examine students' responses to being placed on academic probation. Consistent with a model of introducing performance standards, we find that being placed on probation at the end of the first year discourages some students from returning to school while improving the GPAs of those who do. We find heterogeneous responses across prior academic performance, gender, and native language, and discuss these results within the context of the model. We also find negative effects on graduation rates, particularly for students with the highest high school grades.


The Ownership And Ownership Concentration? The Impact On The Performance Of China's Firms, Shiguang Ma, Tony Naughton, Gary G. Tian Jan 2010

The Ownership And Ownership Concentration? The Impact On The Performance Of China's Firms, Shiguang Ma, Tony Naughton, Gary G. Tian

Faculty of Business - Papers (Archive)

This paper investigates the impact of ownership and ownership concentration on the performance of China's listed firms. By recognizing the differences between ownership and ownership concentration, and between total ownership concentration and tradable ownership concentration, we find that ownership concentration is more powerful than any category of ownership in determining firm performance and that it has approximately positive linear relations with firm value. The tradable ownership concentration has a more significant and positive influence on firm performance than total ownership concentration. The highest level of firm performance is approached when a firm is characterized with both total ownership concentration and …


The Performance Wheel And The Small Business Pyramid: The Next Generation Of Performance Scorecards, Carol J. Mcnair, Edmund W. Watts Jan 2010

The Performance Wheel And The Small Business Pyramid: The Next Generation Of Performance Scorecards, Carol J. Mcnair, Edmund W. Watts

Faculty of Commerce - Papers (Archive)

A common shortcoming with respect to performance scorecards within today's businessenvironment is the misconception that one size fits all. This paper considers the historicaldevelopment, as well as the increasing variety and poorly integrated status of one of business management's most important tools - the performance scorecard.This paper traces the development of performance management systems from itshistorical inception to the present examining ways that some approaches do not addressthe specific decision making needs of many enterprises. Performance scorecards aregenerally developed with a specific type of enterprise in mind, but few have integratedthe different emphases of the different approaches.With the focus on …


Disproportional Ownership Structure And Pay-Performance Relationship: Evidence From China's Listed Firms, Jerry Cao, Xiaofei Pan, Gary G. Tian Jan 2010

Disproportional Ownership Structure And Pay-Performance Relationship: Evidence From China's Listed Firms, Jerry Cao, Xiaofei Pan, Gary G. Tian

Faculty of Commerce - Papers (Archive)

This paper examines the impact of disproportional ownership structure on the pay-performance relationship in China’s listed firms. We find that the cash flow rights of the ultimate controlling shareholder have a positive effect on this relationship while a divergence between the control rights and cash flow rights has a significantly negative effect. By dividing our sample into state owned enterprises (SOE), state assets management bureaus (SAMB), and privately controlled firms, we find that cash flow rights in SOE controlled firms have a significant impact on accounting based pay performance and cash flow rights in privately controlled firms also affect the …


How Does The Separation Of Ownership And Control Affect Corporate Performance: The Impact Of Earnings Management In China, Yuqing Zhu, Gary G. Tian, Shan Zhao Jan 2010

How Does The Separation Of Ownership And Control Affect Corporate Performance: The Impact Of Earnings Management In China, Yuqing Zhu, Gary G. Tian, Shan Zhao

Faculty of Commerce - Papers (Archive)

This paper examines the impact of disproportional ownership on true firm performance when firm performance is adjusted for the effect of earnings management. Results from regression analysis indicate that the separation between control and cash flow rights of family/or individual-controlled listed firms in China decreases firm performance when firm performance is adjusted for the effect of earnings management than when firm performance is measured as reported performance. The results also show that separation is significantly positively related with true firm performance in firms with low cash flow rights concentration. The main disproportional ownership mechanism, pyramidal structures is also investigated in …


Cultural Values And Demographic Correlates Of Citizenship Performance, Anil Chandrakumara, John Glynn, H W. Gunathilake, S P. Senevirathne Jan 2010

Cultural Values And Demographic Correlates Of Citizenship Performance, Anil Chandrakumara, John Glynn, H W. Gunathilake, S P. Senevirathne

Sydney Business School - Papers

This study examines the impact of cultural values on citizenship performance (CP) in the context of a developing country. Although differences in CP across cultures have been examined, the situation in developing countries is often not clear. Using a sample of 362 Sri Lankan employees, it is found that gender and education have significant impact on CP. While collectivism, future orientation, and uncertainty avoidance are found to be positively related to CP, power distance and masculinity values are negatively correlated with CP. It is also evident that the same cultural value orientation can have both positive and negative impacts on …


Performance Audit: A Case Of Indian R&D Unit, Parulian Silaen, Shyam S. Bhati Jan 2010

Performance Audit: A Case Of Indian R&D Unit, Parulian Silaen, Shyam S. Bhati

Faculty of Commerce - Papers (Archive)

The purpose of this paper is to study the outcome of performance audit of anIndian research and development organisation, NIB and explore the utility of performanceaudit tools in determining the causes which lead to the failure of this particular organisation.A set of control tools developed by Silaen and Williams (2009) for the study of Research andDevelopment organisation are applied in this case. The elements of the tools developed bySilaen and Williams (2009) consist of dimensions and value of representation. Fourdimensions of control tools are given as directional, bureaucratic, scientific and financial.Three values of representation are given as external, internal and …