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1.
Kiridaran Kanagaretnam Jimmy Lee Chee Yeow Lim Gerald Lobo 《Review of Accounting Studies》2018,23(4):1588-1628
Using an international sample of firms from 25 countries and a country-level index for societal trust, we document that societal trust is negatively associated with tax avoidance, even after controlling for other institutional determinants, such as home country legal institutions and tax system characteristics. We explore the effects of two country-level institutional characteristics—strength of legal institutions and capital market pressure—on the relation between societal trust and tax avoidance. We find that the relation between trust and tax avoidance is less pronounced when the legal institutions in a country are stronger and is more pronounced when the capital market pressure is stronger. Finally, we examine the relation between societal trust and tax evasion, an extreme and illegal form of tax avoidance. We show that societal trust is negatively related to tax evasion and the negative relation is less pronounced when legal institutions are stronger. 相似文献
2.
This paper examines the discourses of authenticity and ethics employed by adventure tourists regarding the use of the natural environment. In one case, full-time traveling rock climbers use their dedication to the sport and annual visits to the Red River Gorge as evidence for their authoritative voice on ethical climbing practice. While they identify the growing numbers of leisure climbers as a problem for sustainability, many also take up temporary employment as guides and are directly involved in the introduction of new climbers to the area. In another case, two groups of wilderness enthusiasts – “ADK 46ers” and “Summit Stewards” – lament the environmental and social impacts of other recreational users in the Adirondack Park. Despite being visitors themselves, Summit Stewards and 46ers use their sense of place and knowledge of Adirondack history and ecology to substantiate their authority as purveyors of ethical practice. In both cases, senses of responsibility are inspired by senses of place, but are articulated through notions of authenticity and used as justification for ethical authority. While validating their presence in these outdoor spaces, the use of such rhetoric also minimizes their own impacts yielding further tensions among user groups. 相似文献
3.
The growing community concern for the environment, and rising energy costs to consumers, has led many power utility companies to adopt strategies aimed at reducing energy consumption in the home and workplace. These strategies have typically been based on extrinsically regulated pricing mechanisms. Although more intrinsically driven interventions have been examined, they are often complex and expensive to implement due in part to the high level of human interaction involved. This two‐part study suggests simpler more cost‐efficient alternatives to enhancing energy saving. It does this via two separate but related studies that examined the application of self‐determination theory (SDT) and word of mouth (WOM) within online communities. The findings suggest a significant increase in reported energy‐saving behaviors over time supporting the role of SDT. There was also evidence that positive WOM increases satisfaction of the three psychological needs of autonomy, competence, and relatedness, further enhancing energy‐saving behavior. These findings have important implications for marketers in terms of behavior change. 相似文献
4.
Claudia Amonini Geoffrey N. Soutar Jillian C. Sweeney 《Journal of Marketing Management》2013,29(1-2):28-55
Abstract This study investigates how professional service firms (PSFs) compete in the market. Drawing on strategic marketing literature, a managerial rather than customer perspective is adopted. The study investigates the competitive positions sought by professional service providers and the specific marketing activities actually undertaken to achieve these positions. Thirty-seven depth interviews with senior management from a range of PSFs indicate that firms seek to differentiate themselves by developing long-term relationships, providing better service quality and greater value, and developing brands with strong reputations. Organisations typically seek such interrelated competitive positions simultaneously. A list of marketing activities used by the PSFs to achieve these competitive positions offers practical insights into the specific activities needed to achieve the various competitive positions sought. 相似文献
5.
Competition has never been greater, which means it is more important than ever that organizations assess their brand management strategies, including brand personality management. However, little empirical research addresses the brand personality concept, particularly its role in product evaluation. An exception, which views brand personality as a set of human personality characteristics associated with a brand, has been criticized for its use of a factor analytical approach. An alternative approach posits that the brand represents a relationship partner with which the consumer may choose to engage; it corresponds to the interpersonal circumplex approach to personality modeling. The present study compares these two approaches by developing brand positioning maps and predicting consumer outcomes. The results support the factor approach in a purely quantitative sense, but the circumplex approach offers both a richer qualitative explanation of the findings by encompassing a broad spectrum of traits and a more diagnostic prediction of consumer outcomes. The alternative conceptualization of brand personality contained in these results should be of interest to brand managers. © 2009 Wiley Periodicals, Inc. 相似文献
6.
Suellen J. Hogan Author Vitae Geoffrey N. Soutar Author Vitae Janet R. McColl-Kennedy Author Vitae Jillian C. Sweeney Author Vitae 《Industrial Marketing Management》2011,40(8):1264-1273
Building on capability theory, this paper presents a reconceptualization of the innovation capability construct within a knowledge-intensive service context, specifically, professional service firms (PSFs). Employing a rigorous multi-stage scale development process we interviewed 37 participants and surveyed 463 respondents across a wide range of PSFs including lawyers, accountants, consulting engineers and management consultants. The results of exploratory and confirmatory factor analyses highlight the multi-dimensional nature of innovation capability within this context. Three dimensions were identified: client-focused, marketing-focused, and technology-focused innovation capability. We provide evidence of face validity, content validity, convergent and discriminant validity, nomological validity and reliability of our scale. Our scale offers a new way to measure innovation capability within PSFs and highlights the need to move beyond the narrow manufacturing mind-set focus of prior innovation research. Implications for theory and practice are discussed. 相似文献
7.
Jillian Grennan 《Journal of Financial Economics》2019,131(3):549-570
I show dividend policies have peer effects. My estimates indicate that firms speed up the time taken to make a dividend change by about 1.5 quarters and increase payments by 16% in response to peer changes. The peer effects matter in increases but not decreases. In contrast to dividends, repurchases show no peer effects. In addition, announcement returns indicate that investors partially anticipate the consequences of peer effects. Overall, peer interdependencies account for 12% of total dividend payments. 相似文献
8.
Firm diversification and earnings management: evidence from seasoned equity offerings 总被引:4,自引:3,他引:1
Chee Yeow Lim Tiong Yang Thong David K. Ding 《Review of Quantitative Finance and Accounting》2008,30(1):69-92
Popular press suggests that diversified firms are more aggressive in managing earnings than non-diversified firms. We examine
this claim in the seasoned equity offering (SEO) setting, where firms have been shown to have the incentive to manage earnings
upwards. Using the cross-sectional modified Jones [(1991) J Accounting Res 29:193–228] model to measure discretionary current accruals, we find that discretionary current accruals
are higher among diversified firms than in non-diversified ones. Our evidence is consistent with the view that the extent
of firm diversification is directly related to the degree of earnings management. We further show that diversified issuers
with high discretionary accruals underperformed other SEO firms.
相似文献
David K. DingEmail: |
9.
Chee Yeow Lim David K. Ding Charlie Charoenwong 《Review of Quantitative Finance and Accounting》2013,41(2):343-384
We posit that the effect of non-audit fees on audit quality is conditional on the extent of institutional monitoring. We suggest that institutional investors have incentives and the ability to monitor financial reporting quality. Because of the reputation concerns and potential litigation exposure, auditors are likely to provide high audit quality, when they also provide non-audit services to clients, particularly when clients are subject to high institutional monitoring. We find evidence that, as non-audit fees increase, audit quality (measured by performance-adjusted discretionary current accruals and earnings-response coefficients) reduces only for clients with low institutional ownership but not for clients with high institutional ownership. Our results are robust after controlling for auditor industry specialization, firms’ operating volatility, size effect, and potential endogeneity between institutional ownership and audit quality. 相似文献
10.
Public procurement is increasingly viewed as having important potential to drive innovation. Despite this interest, numerous barriers prevent the public sector from acting as an intelligent and informed customer. This paper seeks to understand how barriers related to processes, competences, procedures and relationships in public procurement influence suppliers? ability to innovate and to reap the benefits of innovation. We address this by exploiting a dedicated survey of public sector suppliers in the UK, using a probit model to investigate the influence of structural, market and innovation determinants on suppliers? perception of these barriers. 相似文献