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International studies document strong evidence that chief executive officer (CEO) remuneration is positively correlated with corporate performance. Prior Australian studies, however, find no positive link between CEO pay and market performance. In the present paper we re‐examine the association between Australian CEO remuneration and firm performance using standard empirical models from the international literature. We find that in every respect the Australian evidence is consistent with international findings for firms of the USA, UK and Canada. In particular, we document CEO pay–performance association as positive and statistically significant. 相似文献
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The global marketplace of the twenty‐first century will contain many new competitors formed from the mergers and alliances that are currently taking place. This article demonstrates how the globalization process is in reality an extension of a pattern that has existed since the Industrial Revolution, that today continues to create competitive advantage. Significant managerial implications are given based on this discussion. © 2001 John Wiley & Sons, Inc. 相似文献
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Rachel S. Duffy Author Vitae 《Industrial Marketing Management》2008,37(2):228-244
In recent years the creation of partnerships has been espoused by academics and practitioners but despite extensive writing in the area of characterizing partnerships the nature and attributes of partnerships are still only poorly understood. This is due to a lack of empirical testing of the factors that distinguish partnerships from other relational forms and a limited research focus on characteristics that distinguish between polar relationship types. Using a framework developed from the political economy literature this exploratory study draws on an empirical base of 155 supplier questionnaires and uses multiple discriminant analysis to identify attributes of buyer-supplier relationships that most effectively discriminate between relationships classified by suppliers as having limited coordination, being highly coordinated or best described as a partnership. The results indicate that 8 of the 10 attributes of buyer-supplier relationships included in the framework differ significantly across relationship type. 相似文献
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This paper describes a model of acculturation for classifying minority consumers into distinct categories depending on their attitudes and behaviors toward their minority culture and toward the majority culture. These categories are assimilation, segregation, and integration. The model differs from previous models of acculturation in consumer research in that it does not assume a linear progression toward assimilation. The acculturation categories identified by the model can be used to segment minority markets. A reduced version of a previous scale based on that acculturation model is developed and validated in two empirical studies in a consumer research setting. Our scale can be used by managers to segment minority populations. 相似文献
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One important determinant of voluntary contributions to public goods is the value of the public good relative to that of the forgone private good. Isaac, Walker and Thomas (1984) formalized this relation in the Marginal Per Capita Return (MPCR) and demonstrated its influence on the provision of linear public goods. This paper develops a parallel concept, in the context of a threshold public good, the Step Return (SR). After providing a meta-analysis of the effect of SR in previous experiments, we compare contributions in threshold public goods games with low, medium and high SRs. Results show that subjects respond to the SR in this setting just as they respond to the MPCR in the linear public goods setting: higher SRs lead to more contributions. 相似文献
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In a regressive tax system, lower-income taxpayers pay larger percentages of their incomes in taxes compared to higher-income
taxpayers. Although most policymakers and citizens view regressive taxation as generally unfair and unethical, the U.S. tax
system taxes wage, salary, and self-employment income in a manner that deliberately subjects lower-income taxpayers to marginal
tax rates that are greater than those imposed on higher-income taxpayers. As a result, some lower-income taxpayers pay a larger
percentage of their income in taxes than higher-income taxpayers. In this essay, we argue that this regressiveness in the
taxation of salaried income is unfair and unethical. We then evaluate President Obama’s social security plan, which would
retain most of the current tax system’s regressive structure. Finally, we offer two simple alternative proposals that are
non-regressive, and thus more fair and ethical approaches to the taxation of salaried income. 相似文献