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1.
Stella So Kar Shun Wong Feida Zhang Xu Zhang 《China Journal of Accounting Research》2018,11(4):255-278
Whether proportionate consolidation (PC) or the equity method (EM) provides more informative financial statements is a controversial issue. This study uses data from listed companies in Hong Kong to investigate the value relevance of the EM compared with PC during 2005–2008 when the local word-for-word equivalent HKAS 31 offered the same options. The results of this study provide evidence that PC does not offer higher value relevance than the EM. PC’s horizontal aggregation of a portion of the operations, assets and liabilities of the jointly controlled entities with those of the venturer is less informative to investors than the EM’s vertical aggregation. 相似文献
2.
Promotional competitions remain underresearched with only limited conceptualization of campaign design (framing) options evident. Our research addresses the following questions: What are the specific framing options available to campaign planners? What framing strategies should decision-makers apply to optimize campaign performance against promotional aims and objectives? We analyze a sample of promotional competition campaigns in the Australian market to identify the range of specific framing options. We present a taxonomy of Action, Entry, and Prize choices, integrating the key promotional aims of economic, informational, and affective influence. Academic and practitioner implications are discussed and a future research agenda is proposed. 相似文献
3.
This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%). Twenty-nine potentially desirable auditor characteristics are identified from the extant literature and their importance elicited. Exploratory factor analysis reduces these variables to eight uncorrelated underlying dimensions: reputation/quality; acceptability to third parties: value for money: ability to provide non-audit services: small audit firm: specialist industry knowledge; non-Big Six large audit firm: and geographical proximity. Insights into the nature of ‘the Big Six factor’ emerge. Two thirds of companies had recently considered changing auditors; the main reasons cited being audit Ice level, dissatisfaction with audit quality and changes in top management. Of those companies that considered change. 73% did not actually do so. the main reasons cited being fee reduction by the incumbent and avoidance of disruption. Thus audit fee levels are both a key precipitator of change and a key factor in retaining the status quo. 相似文献
4.
Results from the Philippine Quality Improvement Demonstration Study show that a policy that expands insurance coverage improves quality of care, as measured by clinical performance vignettes, among public physicians, and induces a spillover effect that improves quality among private physicians. 相似文献
5.
This paper identifies an ignored and endangered species: the mature male shopper, who we have named the Greydollarfella. Based on current research and interviews, we describe this fellow and attempt to differentiate him from other consumer segments. The Greydollarfella, unlike younger men, appears not to like shopping and so is often ignored by retailers or excluded from the retail environment. We argue that the Greydollarfella should be included in, not sidelined from, retail and marketing considerations. He is much wealthier and less time-poor than younger men, and deserves a retail environment that suits his preferences and consumer requirements. We present some examples of how retailers are attending (and not attending) to the Greydollarfella. We conclude that Greydollarfella is not very well understood, is undervalued, and is often marginalised by retail marketing strategies. We believe he offers great value for marketers and retailers (both niche and mass) willing to take the time to understand his psyche, product and service needs, and views on the retail experience. Finally, we call for more attention to be paid to this segment. 相似文献
6.
As forms of private self-regulation, multi-stakeholder initiatives (MSIs) have emerged as an important empirical phenomenon in global governance processes. At the same time, MSIs are also theoretically intriguing because of their inherent double nature. On the one hand, MSIs spell out CSR standards that define norms for corporate behavior. On the other hand, MSIs are also the resultof corporate and stakeholder behavior. We combine the perspectives of institutional theory and club theory to conceptualize this double nature of MSIs. Based on a stage model that looks at the interplay of actor and institutional dynamics, we generate insights into why actors join a voluntary MSI, how the various motivations and intentions of the actors influence the standard development, and how these as well as the MSI design are subsequently influenced by both external (institutional) and internal (club) dynamics. 相似文献
7.
The relationship between globalisation and Europeanisation is conventionally studied by focusing on the domestic level. In this article we explore this relationship at the international level instead. We examine the way in which the two phenomena in the form of the ILO and the EU relate to one another. Adopting a discursive institutionalist approach and focusing on flexicurity, we investigate whether, how and under what conditions the discourse on flexicurity provides a point of convergence or divergence between globalisation and Europeanisation. Our empirical data reveals attempts by the European Commission to use globalisation as a legitimating device for a market-accommodating programme for labour market reform. The ILO remains more sceptical, both about the overall effects of globalisation and the more concrete uses of flexicurity. Meanwhile, the concept of flexicurity is subject to change and rearticulation in line with the evolving policy agenda endorsed by the Commission and/or the member states. The relationship between Europe and globalisation is thus far from neutral. ‘Europe’ is active in shaping globalisation; translated into the work undertaken here, Europeanisation could be conceived as a facet of globalisation rather than as a bulwark to it, or merely as a process running parallel to it. 相似文献
8.
Deep learning has been widely applied in computer vision, natural language processing, and audio-visual recognition. The overwhelming success of deep learning as a data processing technique has sparked the interest of the research community. Given the proliferation of Fintech in recent years, the use of deep learning in finance and banking services has become prevalent. However, a detailed survey of the applications of deep learning in finance and banking is lacking in the existing literature. This study surveys and analyzes the literature on the application of deep learning models in the key finance and banking domains to provide a systematic evaluation of the model preprocessing, input data, and model evaluation. Finally, we discuss three aspects that could affect the outcomes of financial deep learning models. This study provides academics and practitioners with insight and direction on the state-of-the-art of the application of deep learning models in finance and banking. 相似文献
9.
In recent years, many cities have experienced new forms of collaboration that have an impact on citizens and entrepreneurs. The integration of this field of study with civic crowdfunding can influence economic growth and community building, which may be beneficial for both policymakers and practitioners alike. Civic crowdfunding is a financial model through which citizens, in collaboration with government and local authorities, fund projects to provide a community service. The development of smart cities is related to civic engagement, empowerment, and participation intended to be part of crowdsourcing or entrepreneurial activities. In this sense, cities play a vital role as drivers of (open) innovation and entrepreneurship. Based on these considerations, this study proposes an explorative and qualitative approach to investigate the civic crowdfunding phenomenon and its ability to promote community development. Our exploratory analysis of six projects highlights the challenges and opportunities of civic crowdfunding for the creation, development, and improvement of more inclusive cities. 相似文献
10.
Compared to the 1970s blacks made less progress in moving into the managerial occupational category in the private sector
during the 1980s decade. This study utilized a model of intrafirm mobility to examine the factors affecting the upward mobility
of black managers in private sector organizations. Results indicated that line position experience, company seniority, mentor
assistance, organization size, and the rate of job vacancies were the best predictors of management promotions. Implications
of these findings for the economic prosperity of the black community are discussed. 相似文献