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Social and Behavioral Sciences Commons™
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Articles 1 - 7 of 7
Full-Text Articles in Social and Behavioral Sciences
Race Matters: Whether We Know It, Or Like It, Or Not: Implicit Racial Attitudes And Their Effect On Accounting-Based, Balanced Scorecard Performance Evaluations, David R. Upton, Cecil E. Arrington
Race Matters: Whether We Know It, Or Like It, Or Not: Implicit Racial Attitudes And Their Effect On Accounting-Based, Balanced Scorecard Performance Evaluations, David R. Upton, Cecil E. Arrington
Faculty of Commerce - Papers (Archive)
One of the dominant themes in critical accounting theory over the past two decades has to do with the relation between the construction of human identities and accounting discourse and practices. Though with strong antecedents in Marxist –inspired critique of ideology, genealogical studies (e.g., Miller & O’Leary, 19XX), deconstructive studies (e.g., Shearer & Arrington, 19XX), and critical-rational studies (e.g., Power & Laughlin, 19XX) are examples of different theoretical and methodological ways to probe the constructive force of accounting over human identity and subjectivity. This paper offers a fourth approach grounded in social-cognitive concerns with ways in which implicit attitudes, or …
The Effect Of Ownership Structure On Leverage Decision: New Evidence From Chinese Listed Firms, Qigui Liu, Gary Tian, Xiaoming Wang
The Effect Of Ownership Structure On Leverage Decision: New Evidence From Chinese Listed Firms, Qigui Liu, Gary Tian, Xiaoming Wang
Faculty of Commerce - Papers (Archive)
This paper examines the effect of state control and ownership structure on the leverage decision of firms listed in the Chinese stock market. Our results show that state-owned enterprises (SOEs) have higher leverage ratios than non-SOEs, and SOEs in regions with a poorer institutional environment have higher leverage ratios than SOEs in better regions. We also show that the largest shareholding (the percentage of shares held by the largest shareholder) in the SOEs has a negative relationship with the leverage ratio, while the largest shareholding in non-SOEs has a non-linear relationship with the short-term and long-term debt ratios. Finally, this …
Earnings Management And The Effect Of Earnings Quality In Relation To Stress Level And Bankruptcy Level Of Chinese Listed Firms, Feng Li, Indra Abeysekera, Shiguang Ma
Earnings Management And The Effect Of Earnings Quality In Relation To Stress Level And Bankruptcy Level Of Chinese Listed Firms, Feng Li, Indra Abeysekera, Shiguang Ma
Faculty of Commerce - Papers (Archive)
This paper investigates the link between earnings management and earnings quality for the Chinese firms listed in the Shanghai and Shenzhen stock exchanges from 2003 to 2007. The earnings quality is measured by four separate earnings attributes: accruals quality, earnings persistence, earnings predictability, and earnings smoothness. We find that the stressed/bankrupt firms prefer opportunistic earnings management; the non-stressed/non-bankrupt firms are more likely to choose more efficient earnings management than the stressed/non-bankrupt firms. We find that earnings management performs better than earnings quality in predicting future profitability. We also find that the earnings quality has deteriorated over the sample period; the …
Do External Shocks Have A Permanent Or A Transitory Effect On Thailand's Tourism Industry?, Reetu Verma, Ali S. Saleh, Ranjith Ihalanayake
Do External Shocks Have A Permanent Or A Transitory Effect On Thailand's Tourism Industry?, Reetu Verma, Ali S. Saleh, Ranjith Ihalanayake
Faculty of Commerce - Papers (Archive)
Given the number and the frequency of external shocks encountered by Thailand in the last two decades, this study identifies the number and the location of the breaks and tests to determine whether the breaks have a transitory or a permanent effect on international tourist arrivals to Thailand for its top 10 source countries using both univariate and panel unit root tests with structural breaks. The findings suggest that break dates coincide with the Asian financial crisis, the September 11 attack, and the SARS and the bird flu outbreaks. The univariate unit root tests with structural breaks reject the null …
Physically Attractive Presenters And Persuasion: An Experimental Investigation Of Alternative Explanations For The "Patzer Effect", Sandra Praxmarer, John R. Rossiter
Physically Attractive Presenters And Persuasion: An Experimental Investigation Of Alternative Explanations For The "Patzer Effect", Sandra Praxmarer, John R. Rossiter
Faculty of Commerce - Papers (Archive)
This experiment was designed to test alternative explanations for the powerful positive effect of the presenter’s facial attractiveness on persuasion found by Patzer (1985). The explanations tested are: (a) a “conscious Patzer effect” whereby the attractiveness of the presenter prompts conscious cognitive-response inferences about the presenter’s expertise and trustworthiness; (b) a “subconscious Patzer effect” whereby attractiveness persuades via beliefs about the presenter’s expertise and trustworthiness but without conscious cognitive responses; (c) an “affect transfer effect” whereby attractiveness increases liking of the presenter which in turn transfers to a more favorable attitude toward the brand; and (d) a “role-model identification effect” …
Customer Orientation In An Australian Public Service Agency And Its Effect On Public Service Motives: Developing A Research Study, Christa Wood
Faculty of Commerce - Papers (Archive)
The Australian public service has experienced dramatic changes during the last few decades. One of the changes is the push for public servants to behave in accordance with private sector principles, such as customer service orientation. This paper is developing a research study that aims to analyse the motivational forces that enable (or disable) the behavioural changes of public servants and what impact (if any) those changes have on traditional public service motives. The study intends to use an extended expectancy-valence model together with a public service motive measurement scale to identify if there are relationships between motivational forces, customer …
Belassa-Samuelson Effect Approaching Fifty Years: Is It Retiring Early In Australia?, Muhammad K. Chowdhury
Belassa-Samuelson Effect Approaching Fifty Years: Is It Retiring Early In Australia?, Muhammad K. Chowdhury
Faculty of Commerce - Papers (Archive)
This paper tests empiricaly the Balassa-Samuelson (BS) hypothesis using annual data for Australia. We applied the ARDL cointegration technique developed by Perasan et al. (2001) and found evidence of a significant long-run relationship between real exchange rate and Australia-US productivity differential during the period of 1950-2003. We found that a one per cent increase in labour productivity in Australia relative to the US will lead to 5.6 per cent appreciation in the real exchange rate of Australia. We suspect that the elasticity coefficient is "ever-estimated" due to the exclusion of relevant explanatory variables. The dynamics and the determinants of the …