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Niemand Thomas Kraus Sascha Mather Sophia Cuenca-Ballester Antonio C. 《The International Entrepreneurship and Management Journal》2020,16(4):1367-1392
International Entrepreneurship and Management Journal - With a surge in communication channels increasing the complexity of today’s media landscape, companies face new challenges concerning... 相似文献
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Chen Shijiao Zhang Jing A. Gao Hongzhi Yang Zhilin Mather Damien 《Journal of Business Ethics》2022,175(1):95-116
Journal of Business Ethics - Widespread unethical corporate misconduct in an industry triggers industry-wide crises. This research investigates how industry misconduct affects consumers’... 相似文献
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We survey 116 Australian CFOs from the top 700 Australian Securities Exchange‐listed firms regarding externally reported performance measures and benchmarks. CFO responses are not always consistent with theory, and a comparison with a similar U.S. survey highlights differences consistent with the respective institutional settings. Conditional analyses of responses also find that characteristics such as firm size that differentiate the Australian market from the U.S. market are associated with differences in opinion between the CFOs in each domain. The key message to accounting researchers is that, given significant institutional differences, it is unwise to infer that U.S. findings will apply to Australia and similar market settings. 相似文献
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D.L. Mather R. Bernsten J.C. Rosas A. Viana Ruano D. Escoto 《Agricultural Economics》2003,29(3):343-352
This paper presents evidence of recent adoption rates of disease resistant bean varieties (RVs), the farm‐level benefits of RV adoption, and the ex post rate of return to disease resistant bean research in Honduras. Results from a farm‐level survey in 2001 in the two principal bean‐producing regions of the country show that 41–46% of bean farmers (depending upon the season) have adopted an RV, and that adoption is neutral with respect to farm‐size and market orientation. An expected utility framework was used to estimate the farm‐level benefits of RV adoption, using a combination of experimental trial and farm‐level survey data. Adopters gain the equivalent of 7–16% (depending on the variety) in bean income from the yield loss averted through RV use. The ex post rate of return to disease resistant bean research in Honduras from 1984 to 2010 is 41.2%. 相似文献
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We investigate the relationship between earnings persistence and a broad measure of total accruals (TACC). We propose and find that in Australia, TACC is less persistent than cash flows. We further propose that the persistence of accrual components is positively associated with the reliability of those components. However, we find that the least reliable accrual component has the greatest persistence and suggest possible reasons for this. We then investigate the relationship between earnings persistence and managerial share ownership, but find no evidence of a consistent, strong relationship. Rather, for the non-current operating accruals we find evidence consistent with incentive alignment for large firms with high operating cash flows, whereas for small firms we find evidence consistent with efficient contracting. 相似文献
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Hongzhi Gao John G Knight Hongxia Zhang Damien Mather Lay Peng Tan 《Journal of Marketing Management》2013,29(11-12):1270-1290
Abstract To determine how consumers respond to betrayal of their trust in brands, we surveyed 2156 consumers in nine metropolitan centres in China following the 2008 melamine contamination crisis. Drawing on psychological drivers of scapegoating and attribution theory, we investigate how early information and the perceived involvement in a multi-brand crisis and attribution factors influence scapegoat effects. The survey results reveal that the first accused brand, Sanlu, took disproportionate blame and was made a scapegoat for an industry-wide crisis. The observer/tension-discharging perspective, the ‘early information’ effect, and the contrasting roles of manufacturers and non-manufacturer parties in the supply chain in causal attributions have the most significant effect in consumer scapegoating. Study of a highly unfortunate ‘real-life experiment’ shows how a food safety scandal spills over and negatively affects attitudes and beliefs about the whole supply chain and about competing brands. 相似文献