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1.
Yee‐Ching Lilian Chan Sylvia Hsingwen Hsu 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2019,36(1):128-144
This study examines whether difficult targets and quality indicators in executives' pay‐for‐performance (P4P) plans affect performance. The impact of target‐setting and P4P plans on quality improvement in the public sector is unclear. The Ontario government initiated the Quality Improvement Plan (QIP), which requires hospitals to set targets for quality indicators annually and link executive pay to target achievement since 2011. Analyzing Health Quality Ontario's database and hospitals' 2012–2013 QIPs, this study shows greater quality improvement in hospitals with difficult targets than hospitals with easy targets or without assigned targets; however, the positive impact disappears for high‐performance hospitals relative to their peers. We find no significant effect of the use of quality indicators in executives' P4P plans on quality improvement. Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
2.
Recent studies have shown the time trends of firm stock repurchase behavior. We examine these time changes for stock repurchase through the lens of real activities earnings management. Managers appear more likely to manipulate earnings through stock repurchases since the passage of the Sarbanes–Oxley Act (SOX) in 2002. Furthermore, suspect firms that just missed analyst earnings per share forecasts have higher incentives to manipulate earnings through stock repurchases. The results are not driven by changes in corporate governance associated with the passage of SOX. Overall, our results suggest earnings management can be a significant determinant of the dynamics of stock repurchases. 相似文献
3.
We examine whether the market values continuing venture capital (VC) investor involvement in firms post-IPO. Compared to the US, Australian VC investors exit their investments post-IPO by on-market sales rather than distribution of holdings to their investors. Lockup periods tend to be longer and ownership thresholds for reporting trades lower. We find that the market responds positively to buy transactions, negatively to sell transactions of VC investors and negatively to the resignation of VC directors. These results are consistent with VC investors in the firm having a positive influence and creating value from which the VCs and other shareholders benefit. 相似文献
4.
The purpose of this paper is to investigate the influence of shareholding stability of institutional investors on firm performance. We analyze 647 sample companies listed in the Taiwan Stock Exchange from 2005 to 2009 using the coefficient of variance of institutional holding proportion as the measure for ownership stability. The empirical results show that increasing stability of institutional holdings is related to better firm performance. The low-risk and younger firms with higher CEO incentive compensation, larger insider holdings, and higher growth usually have better performance. Furthermore, when the long-term institutional shareholdings, particularly of foreign institutions, are higher, the firm performance is better. 相似文献
5.
Concerns with improper collection and usage of personal information by businesses or governments have been seen as critical
to the success of the emerging electronic commerce. In this regard, computer professionals have the oversight responsibility
for information privacy because they have the most extensive knowledge of their organization’s systems and programs, as well
as an intimate understanding of the data. Thus, the competence of these professionals in ensuring sound practice of information
privacy is of great importance to both researchers and practitioners. This research addresses the question of whether male
computer professionals differ from their female counterparts in their self-regulatory efficacy to protect personal information
privacy. A total of 103 male and 65 female subjects surveyed in Taiwan responded to a 10-item questionnaire that includes
three measures: protection (protecting privacy information), non-distribution (not distributing privacy information to others), and non-acquisition (not acquiring privacy information). The findings show (1) significant gender differences exist in the subjects’ overall
self-regulatory efficacy for information privacy, and, in particular, (2) that female subjects in this study exhibited a higher
level of self-regulatory efficacy than males for the protection and non-acquisition of personal privacy information. The identification
of the factorial structure of the self-regulatory efficacy concerning information privacy may contribute to future research
directed to examining the links between privacy efficacy and psychological variables, such as ethical attitude, ethical intention,
and self-esteem. Studies can also be extended to investigate how different cultural practices of morality and computer use
in men and women may shape the different development patterns of privacy self-efficacy. Understanding the different cultural
practices may then shed light on the social sources of privacy competence and the appropriate remedies that can be provided
to improve the situation.
Feng-Yang Kuo holds a B.S. degree in Management Science from Chiao-Tung University, Taiwan and a Ph.D.degree in Information
Systems from University of Arizona. He was a faculty of Information Systems at University of Colorado at Denver from 1985
to 1997 and is currently an associate professor of Information Management in Sun Yat-Sen University, Taiwan. He has published
articles in Communications of ACM, MIS Quarterly, Communications of AIS, Journal of Business Ethics, Information & Management, Journal
of Systems and Software, Decision Support Systems, and Sun Yat-Sen Management Review. Among his current interests are information ethics, managerial cognition, and human-computer interfaces.
Cathy S.Lin Professor Cathy S.Lin is an assistant professor of Information Management at National University of Kaohsiung,
Taiwan. Her Ph.D.is in Management Information Systems from National Sun Yat-Sen University. She has published articles in the Information & Management, Journal of Information Management, and Sun Yat-Sen Management Review. Among her current interests are information ethics, ethical decision making, electronic commerce, and information management.
Meng-Hsiang Hsu Professor Meng-Hsiang Hsu is a professor of information management at National Kaohsiung of First University
of Science and Technology. His Ph.D. is in Management Information Systems from National Sun Yat-Sen University. He has published
articles in the J. of Business Ethics, Behavior & information Technology, Decision Support System, and Industrial Management and Data
Systems. Among his current interests are knowledge management, information ethics, strategic information systems, and electronic commerce. 相似文献
6.
Li‐Chen Hsu Kamhon Kan C.C. Yang Chun‐Lei Yang 《Scottish journal of political economy》2015,62(5):546-566
This article offers experimental evidence to examine an important case in politics where a monopolistic proposer seeks a majority's consent from competitive responders to split the gain. The unique subgame perfect equilibrium prediction is that the side of trade with a monopoly will exploit the side of trade with competition to reap almost all of the gain. Our experimental evidence reveals that while responders do compete with each other to race to the bottom (consistent with the prediction), the monopolistic proposer settles down to offer a ‘fair’ share of the pie to those from whom he or she seeks majority support (contrary to the prediction). 相似文献
7.
8.
Ching-Wen Hsu 《Technology Analysis & Strategic Management》2017,29(9):1089-1102
The Internet of Things (IoTs) is widely considered as one of the most important infrastructures for promoting economic development and technological innovation. The purpose of this study is to find the key factors influencing IoT adoptions, specifically in Taiwan’s logistics industry. In this study adopts a model which is a hybrid of technology, organisation and environment (TOE) and the decision-making trial and evaluation laboratory method (DEMATEL) to evaluate the complex factors influencing the adoption of IoT. The study employs the TOE framework as a basis to develop a general evaluation framework, and the DEMATEL technique conceptualises a structural model and then identifies the causal relationships among factors through a cause-effect relationship diagram. Finally, we also divided the complex influencing factors into cause and effect groups to better clarify the causal relationships for decision-making, to ensure the efficiency of IoT adoption. 相似文献
9.
Brand managers exhibit considerable effort to define intended brand associations to anchor in consumers' minds. They follow a credo deeply rooted in branding literature: intended brand associations drive consumer response and brand equity. This article investigates the benefits of a strong overlap of actual consumer brand associations and management-intended brand associations (brand association match). The article presents results from two large-scale studies (3353 and 1201 respondents) involving one consumer goods and one service brand with multiple operationalizations of consumer response (attitudinal and behavioral). The results show that consumers with high brand association match show more positive brand response. However, after accounting for the valence of associations match does not add explanatory power. This outcome challenges a key foundation of brand management. The discussion identifies reasons why match may not be necessary to achieve response and provides arguments why the results do not imply free play for brand managers. 相似文献
10.
The reorientations of energy policy, and in particular the promotion of renewables, have changed the market conditions for energy companies significantly. Over recent years, the resulting challenges put the energy companies’ financial ratios under severe stress. As the need to invest remains urgent, energy firms seek to broaden and diversify their sources of funding. Against this backdrop, the article addresses an innovative form of securities-based debt financing for energy companies, which explicitly links the financing transaction to the investing of funds in renewable energy projects. Due to the early stage of development of so called green (project) bonds, an initial disambiguation is essential. Thereafter, current market processes, structures and rules are considered. Based hereupon, it is possible to discuss the new opportunities that green project bonds afford energy companies. 相似文献