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Articles 1 - 4 of 4
Full-Text Articles in Business
End-Users Compliance To The Information Security Policy: A Comparison Of Motivational Factors, Peter Straver, Pascal Ravesteyn
End-Users Compliance To The Information Security Policy: A Comparison Of Motivational Factors, Peter Straver, Pascal Ravesteyn
Communications of the IIMA
Business information, held within information systems, is critical for most organizations. To protect these critical information assets, security controls should be deployed which might come as a hindrance for the end-users. The Information Security Policies (ISP) give direction to their behaviors. Organizations can focus on conditions likely to promote so-called motivational factors influencing the end-users intentions to perform the desired behavior of compliance to ISP in order to protect these information assets.
In total, six motivational factors, applicable to intentions on compliance, are found during research and are measured within five organizational contexts. From the measurements and analysis is learned, …
Independence Or In-Dependence? Non-Strict Independence Among Publicly Listed Firms In The Philippines, Evan Lance C. Li Liao, Angelo A. Unite, Michael J. Sullivan, Ailyn A. Shi
Independence Or In-Dependence? Non-Strict Independence Among Publicly Listed Firms In The Philippines, Evan Lance C. Li Liao, Angelo A. Unite, Michael J. Sullivan, Ailyn A. Shi
Angelo King Institute for Economic and Business Studies (AKI)
Board independence is thought of as a corporate governance tool that mitigates agency conflicts among firms with either a widely held ownership structure or a highly concentrated ownership structure. As a result, having a high degree of board independence is adopted as the best corporate governance practice in most developed and emerging markets. However, owners of firms with less qualified or non-strict independent directors may not reap the benefits of board independence if such directors are appointed merely for the sake of satisfying quotas or stipulations for best practices. Thus, using data on Philippine publicly listed firms from 2012 to …
Financial Repression In China: Short-Term Growth But Long-Term Crisis, Guangdong Xu, Michael Faure
Financial Repression In China: Short-Term Growth But Long-Term Crisis, Guangdong Xu, Michael Faure
Loyola of Los Angeles International and Comparative Law Review
No abstract provided.
State Ownership And Earnings Management In Highly-Valued Firms: Evidence From China, Leye Li, Gary S. Monroe, Jing Wang
State Ownership And Earnings Management In Highly-Valued Firms: Evidence From China, Leye Li, Gary S. Monroe, Jing Wang
Faculty of Business - Papers (Archive)
We examine how state ownership affects Chinese firms’ earning management during a period of high valuation. Based on a sample of 19,107 firm-year observations with sufficient data on the China Securities Markets and Accounting Research (CSMAR) database over the period from 2003 to 2017, we find the magnitude of accruals management first increases for up to three years of high valuation, and then reduces after the fourth year. This finding is consistent with the view that the difficulty of consistently using accruals to manage earnings upwards increases over time because of the reversing nature of accruals. We find that managers …