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Social and Behavioral Sciences Commons™
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Articles 1 - 8 of 8
Full-Text Articles in Social and Behavioral Sciences
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 …
Hongkong And Shanghai Bank Financial Reporting Practice 1865-1876, Freda Hui, Kathleen M. Rudkin
Hongkong And Shanghai Bank Financial Reporting Practice 1865-1876, Freda Hui, Kathleen M. Rudkin
Faculty of Commerce - Papers (Archive)
Accounting practices of Hongkong and Shanghai Bank from 1865 to 1876 fostered its repertoire of precocial identities. Hongkong and Shanghai bank used these identities to act opportunistically in commercial dealings with the British colonial administration of Hong Kong, the public of the United Kingdom, and the Emperor of China and his Chinese administration. This paper argues HSBC varied its financial reporting practices to manage its identities in public spaces in different cultural constituencies in order to ensure its longer term survival. The approach taken is to use the example of HSBC’s Foochow loan to demonstrate its use of financial reporting …
Methodological Reasons For The Theory/Practice Divide In Market Segmentation, Sara Dolnicar, Katie Lazarevski
Methodological Reasons For The Theory/Practice Divide In Market Segmentation, Sara Dolnicar, Katie Lazarevski
Faculty of Commerce - Papers (Archive)
A theory/practice divide exists in market segmentation. The main reasons are the focus of academic studies on statistical techniques, and managers' lack of understanding of fundamental segmentation basics (Dibb 2005; Greenberg and McDonald 1989). To date, only one study has explored methodological reasons for the theory/practice divide: Dibb and Simkin 1994. We extend their work by: (1) detailing key methodological aspects likely to cause difficulties in translating segmentation findings into managerially useful information, and (2) empirically investigating specific research questions about methodology-induced reasons for the theory/practice divide derived from both theory and the propositions of previous studies. Results indicate a …
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 …
The Case Study Methodology In Place Management Research And Practice, Gregory M. Kerr, Gary I. Noble, John Glynn
The Case Study Methodology In Place Management Research And Practice, Gregory M. Kerr, Gary I. Noble, John Glynn
Faculty of Commerce - Papers (Archive)
Purpose: The purpose of this paper is to assist those in the relatively new field of place management to undertake sound and appropriate research for which there is a current need. Approach: This paper identifies and provides an interpretation of key terms associated with research in the social and behavioural sciences and then recommends the case study methodology as being appropriate for research in place management. Findings: Based on a review of the literature this paper offers a viewpoint about the meaning and application of the terms ‘methodology’, ‘methods,’ ‘ways’, ‘strategies’ and ‘approaches’ when they are applied to research. Research …
Learning Across Communities Of Practice: How Postgraduate Students Cope With Returning To Higher Education In An International Setting, L. Smith
Faculty of Commerce - Papers (Archive)
This paper is an exploratory case study into the way postgraduate students cope with the transition from the workplace to university in an international environment. It looks at how students move successfully between these two communities of practice, and the kind of learning that is involved in this process. As well as personal motivation, key factors found in boundary-crossing between the communities are multi-membership of communities and the use of identity as a bridge. Learning is found to involve a collateral transfer, or reconstruction, of knowledge in both directions. The study is intended to inform the development of a learning …
A Multifaceted Approach To Distributed Communities Of Learning And Practice, Helen Hasan, Kate Crawford
A Multifaceted Approach To Distributed Communities Of Learning And Practice, Helen Hasan, Kate Crawford
Faculty of Commerce - Papers (Archive)
In the electronic age, locally-driven regeneration of the concept of community could be enabled by a flexible, multifaceted model where new information and communication technologies are the catalyst. However technology, no matter how advanced, is far from providing the complete answer and it is essential to take an integrated socio-technical approach to this issue. This paper reports on two cases that are part of ongoing research into distributed communities, framing them as phases of an activity system in expansive learning cycles in the context of a program of innoyatiye learning. This research d!monstrates that such communities are viable. with a …
You Are The Rats: Action Research, Academic Forums And The Reflective Practice Of Professional Bricoleurs, Andrew J. Sense, Richard Badham
You Are The Rats: Action Research, Academic Forums And The Reflective Practice Of Professional Bricoleurs, Andrew J. Sense, Richard Badham
Faculty of Commerce - Papers (Archive)
"I saw the University as helping us to reflect on what we are doing- they are the expert reflectors. This is particularly what I saw as X's role. Sometimes his inteIjections go above their heads, and his nine words or less, statements need to have some explanation, and I should feed this back to him. I also see the University as playing a visionary role, helping to show us new things, about what is possible. I don't see the University as helping to pull the team together - that is when it gets confusing. They are observing us, they are …