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排序方式: 共有128条查询结果,搜索用时 15 毫秒
121.
Abstract: Earnings management by acquirers ahead of share for share bids may affect whether a bid succeeds, and hence which management team controls the target's assets, as well as the distribution of gains between target and acquirer shareholders. This paper tests for such earnings management for the UK, the world's second largest takeover market, in the period 1997–2001 when M&A reached record levels and share for share deals came to account for the majority of expenditure. Using a range of approaches originating in Jones' model, the paper finds evidence consistent with earnings management ahead of share-financed bids. 相似文献
122.
This paper explores the real exchange rate behavior in Mexico from 1960 until 2005. Since the empirical analysis reveals that the real exchange rate is not mean reverting, we propose that economic fundamental variables affect its evolution in the long run. Therefore, based on equilibrium exchange rate paradigms, we propose a simple model of real exchange rate determination, which includes the relative GDP per capita, the real interest rates, and the net foreign assets over a long period of time. Our analysis also considers the dynamic adjustment in response to shocks through impulse response functions derived from the multivariate vector autoregressive (VAR) model. 相似文献
123.
Zusammenfassung Employer Branding, die Positionierung einer Marke auf dem Arbeitsmarkt, wird vor allem von Unternehmen professionell betrieben,
die dank positivem Image bei Arbeitnehmern ohnehin schon ganz oben auf der Wunschliste stehen. Unternehmen aus unattraktiven
Branchen haben es schwerer: Das wenig attraktive Branchenimage übertr?gt sich oft auf die eigene Marke. Doch auch diese Unternehmen
k?nnen eine unverwechselbare Positionierung auf dem Arbeitsmarkt erreichen: Indem sie sich zu einem „Subtype“ des Branchenstereotyps
entwickeln und das gezielt kommunizieren.
Dipl.-Kommunikationswirtin Antonia Erz
Wissenschaftliche Mitarbeiterin im Center for Innovation am Institut für Marketing und Handel an der Universit?t St. Gallen
Dr. Sven Henkel
Projektleiter Consumer and Brand Research am Institut für Marketing und Handel an der Universit?t St. Gallen
Prof. Dr. Torsten Tomczak
Ordinarius für Betriebswirtschaftslehre mit besonderer Berücksichtigung des Marketing und Direktor des Instituts für Marketing
und Handel an der Universit?t St. Gallen 相似文献
124.
Guilty by stereotypic association: Country animosity and brand prejudice and discrimination 总被引:1,自引:0,他引:1
This research tests the proposition that brands suffer prejudice and discrimination due to animosity toward a country with
which they have a strong stereotypic association. In the first study, attitudinal data collected across a range of brands
that vary in terms of the strength of the brand–country association indicate that brands with strong stereotypic association
with a country suffer direct prejudice, in the form of more negative attitudes, related to animosity. When the brand–country
association is less strong, the relationship between animosity and brand attitudes is moderated by the strength of the stereotypic
association. In the second study, the level of brand–country association is manipulated experimentally to provide additional
evidence of its moderating role on the relationship between country animosity and both prejudice toward (more negative brand
attitudes) and discrimination against (less choice) a new brand. 相似文献
125.
This research examines how consumers react to corporate social responsibility (CSR) programs that vary in geographic focus.
Three experiments compare consumers' patronage of a company in response to local and distant CSR initiatives. The extant egocentrism
literature suggests that a CSR activity focused locally, and thus, with greater personal relevance, should increase patronage
of the company responsible for the CSR activity. Indeed, this egocentric bias, exhibited in the form of increased purchase
intentions or actual choices, is found across all three studies. However, these egocentric tendencies are moderated by consumers'
superordinate identities. In study 1, consumers' greater intentions to patronize a company whose CSR activity is domestic
vs. foreign are moderated by their sense of global identity. In study 2, consumers' increased choices of a company whose CSR
activity is in their home state vs. a distant state are moderated by levels of environmental consciousness. Finally, in study
3, increased patronage of a company whose CSR activity focuses in consumers' home city vs. a distant city depends on the salience
and level of consumers' superordinate group identity. 相似文献
126.
Literaturhinweise
Spitzenleistungen im Marketing erzielen Literaturhinweise zusammengestellt von Dipl.-Kfm. Johannes Hattula 相似文献127.
Antonia Argandoña 《Business ethics (Oxford, England)》1997,6(3):134-146
Extortion and bribery are regularly identified as well–nigh insoluble ethical problems for business, especially on an international scale, yet there are many initiatives being steadily pursued to combat them. One of the most impressive is the work of the International Chamber of Commerce, which published an important Report on the subject in 1977, the first such document prepared by the business community. Now that Report has undergone an in-depth revision which was published last year and is the subject of this study. Professor Argandoña is Secretary General of IESE [the International Graduate School of Management of the University of Navarre], Av. Pearson 21, E–Barcelona, Spain (email: argandona@iese.es), and an Associate Editor of this Review. The article is a revised version of the presentation made to the Nineth EBEN Annual Conference held in Frankfurt in September last year. 相似文献
128.
On the user cost and homeownership 总被引:1,自引:0,他引:1
This paper studies the differences in the cost of housing services for renters and homeowners and calculates the bias that results when we value owner-occupied housing services using a rental equivalence approach. Our framework is a life-cycle model with endogenous tenure choice with households facing idiosyncratic uninsurable earnings risk and housing price risk. We model houses as illiquid assets that provide collateral for loans. To analyze the impact of preferential housing taxation on the tenure choice and the bias, we consider a tax system that mimics that of the US economy. Namely, owner-occupied housing services are not taxed and mortgage interest payments are deductible. Through simulations, we show that a rental equivalence approach (relative to a user cost approach) overestimates the cost of housing services. The magnitude of the bias is very sensitive to both the income tax rate and the size of adjustment costs in the housing market. 相似文献