The intersubsidiary competition in an MNE: evidence from the Greater China region

We examine subsidiary survival from an intersubsidiary competition perspective. Drawing from 87 Taiwanese subsidiaries of MNEs we examine the influences of strategic importance of a subsidiary, resource asymmetry, and characteristics of value activities on the survival rate of a subsidiary. Results show that these factors have differential effects on the survival rates of a firm's foreign subsidiaries. Specifically, strategic importance and gains in intangible resources enhance a subsidiary's survival rate, whereas local responsiveness, gains in physical resources, and similarity and mobility of value‐added activities decrease its survival rate. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.     

The value of household life cycle variables in consumer expenditure research: An empirical examination

We examine why studies reach contradictory conclusions concerning the value of the household life cycle model as a predictive tool in consumer expenditure research. Using a database of roughly 14,000 Canadian households, we find that household life cycle variables do not generally enhance prediction over a more parsimonious model containing a basic set of socioeconomic and demographic variables, even when comparing less aggregated to more aggregated expenditure categories. However, they do enhance prediction for categories that are defined such that the typical users of the category fall into a fairly narrow age range. The theoretical and applied significance of our findings are discussed and directions for future research are offered. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.     

The relationship between corporate social performance and earnings management

This study assesses the relationship between corporate social performance (CSP) and earnings management. Based on a sample of 109 Canadian companies drawn from the Michael Jantzi Research Associates – Canadian Social Investment Database for the years 2004 and 2005, our findings corroborate the multiple objectives hypothesis suggesting that the level of CSP is positively associated with earnings management. Using individual measures of CSP, we find a positive association between firm's CSP ratings related to environment and employees, and the earnings management activities. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.     

Disclosing elements of disclosure: a test of legitimacy theory and company ethics

This paper focuses on some of the ethical issues related to voluntary disclosure of qualitative information by Canadian public companies. Drawing on various organizational theories, we examine some of the ways that companies can symbolically manage legitimacy through disclosure. Press releases of a sample of companies that received cease‐trading orders were analysed for their use of language. We found that high‐risk companies attempted to manage legitimacy by selectively releasing information and by using ambiguous language. Moreover, some companies behaved unethically by using language that suggested a positive future despite the imminent release of a cease‐trading order. These findings have implications for organizational and accounting theorists and stakeholders in the corporate, fiduciary, and investment communities. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.     

Applying the lens of intersectionality to UK equal opportunities and diversity policies

Incorporating the social differentiations of gender, race, disability, sexual orientation, religion or belief, and age into UK equal opportunities and diversity legislation involved creating a new single equality body for Great Britain (England, Scotland, and Wales). This paper assesses the efficacy of an Equality and Diversity Mainstreaming approach established in Northern Ireland (NI) for this new agency. It also stresses the potential value of “intersectionality” to further policy planning and development. It is argued that the combination of the NI model underpinned by the concept of intersectionality could offer a way forward for the new agency where, importantly, the issue of gender remains one of the most important axes of domination. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.     

Exploring location‐specific assets and exploiting firm‐specific advantages: an integrative perspective on foreign ownership decisions

Exploiting existing assets and exploring new assets are two major and often concurrent forces driving firms to invest abroad. Moving beyond prior attention to their separate effects on foreign ownership decisions, this study examines their integrative impact. I develop hypotheses aligning a set of firm‐specific advantages with asset‐seeking motives, and test these relationships on a sample of Taiwanese overseas investments. I find that wholly‐owned subsidiaries are preferred to joint ventures when multinationals are able to tap into host innovatory dynamism by employing extant technological capabilities and to access local natural resources by leveraging corporate scales. Nonetheless, multinationals face difficulties in deploying marketing knowledge in different contexts and thus are more likely to choose joint ventures for an aggressive foreign market entry. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.     

Relinking Cross‐functional Collaboration,Knowledge Integration Mechanisms,and Product Innovation Performance: a Moderated Mediation Model

Previous research shows that knowledge integration mechanisms (KIMs) mediate the cross‐functional collaboration‐product innovation performance relationship; however, this mediating effect seems to be rather weak. This study, in contrast, develops a moderated mediation (MOME) model to argue that such a mediating effect is moderated by product innovativeness. A sample comprised of 106 manufacturing firms is utilized in the analyses. A moderated‐mediation approach shows that the mediating effect of KIMs in the linkage between cross‐functional collaboration and product innovation performance varies by different perspectives of product innovativeness. From an industry (macro‐level) perspective, product innovativeness positively moderates the mediating effect of KIMs on product innovation performance; in contrast, such a moderating effect is not significant under a firm (micro‐level) perspective. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.     

Knowledge engineering for modelling reasoning in a diagnosis task: application to search and rescue

This paper pertains to the application of knowledge engineering methods to aeronautical search and rescue in Canada. We modelled at the knowledge level the reasoning process of a search mission coordinator when conducting a diagnosis task to determine the routes likely followed by an aircraft missing overland. Knowledge engineering allowed us to develop a reasoning model based on documents and on interviews with domain experts. Our study was conducted in the CommonKADS knowledge modelling framework. The proposed model was validated by domain experts and implemented in a rule‐based prototype. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.     

An examination of the relationships among market orientation,innovation resources,reputational resources,and company performance in the transitional economy of Slovenia

We investigated relationships among market orientation, innovation and reputational resources, and their impact on market performance and financial performance within the transitional economy of Slovenia. Market orientation related positively to market and financial performance of firms indirectly through innovation and reputational resources. Reputational resources associated positively with loyalty, market share, and sales volume, innovation resources associated positively with market share, and sales volume indirectly through customer loyalty. Selected marketing resources related positively to financial performance indirectly through customer loyalty, market share, and sales volume. The implications of these findings for theory and practice are considered. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.     

Ownership concentration,separation of voting rights from cash flow rights,and earnings management: an empirical study in Canada

Drawing from models of Jones (1991) and Kothari, Leone, and Wasley (2005), this study examines the relationship between Canadian corporate ownership structure and earnings management from 1995 to 1999. There is evidence of a nonmonotonic relationship. The concentration of voting and cash flow rights with the ultimate owner first increases earnings management, but as the level of ownership concentration increases, earnings management decreases. There is also a positive correlation between earnings management and voting and cash flow rights divergence. This is particularly evident when the gap between voting and cash flow rights is high. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.