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1.
    
An experiential construct was developed and applied to an online information search context involving new customers of a commercial website. The construct reflects daydreaming, enjoyment, and immersion. Our results show: (a) the online consumption experience has significant influence on attitude toward the website and intention to revisit, (b) enduring involvement and rational engagement have positive effects on daydreaming and enjoyment, (c) Internet search skill has no association with enjoyment or immersion. Practical implications and future research directions are discussed. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

2.
    
Who is a stakeholder? In this paper, stakeholders are defined in terms of who has a stake in an issue instead of who has a stake in a firm, and in so doing introduces the idea of an “issue network.” Drawing on concepts familiar to the social movements (sociology) and interest groups (political science) literatures, I argue that members of an issue network can be identified as those with grievances, resources, or opportunities. To illustrate this argument, I consider the issue of land use in the western United States, showing how various environmental organizations might fit into such a land use network. I conclude with the INSPIRE model, which locates my argument in this larger model of stakeholder management currently being constructed in the stakeholder literature. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

3.
There has been a shift at the organizational level away from a traditional “equal opportunity” paradigm underpinned by notions of social justice, with a specific focus on tackling gender inequalities towards a business‐led “diversity management” paradigm, with a focus on the individual and their contribution to the organization. We argue that diversity management as a concept and model has the potential to undermine the gender equality project, but drawing on a UK‐based study we conclude that whether or not it presently does so in practice is less clear. Nevertheless, our study, presenting views and experiences of multiple organizational actors, demonstrates the seductiveness of the diversity discourse, which could herald danger for the future direction and substance of the gender equality project. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

4.
    
The aim of this paper is to test the hypothesis of owner managers expropriating minority shareholders by receiving excessive compensation. Using a sample of Canadian family firms, we found that when there is divergence between voting rights and cash flow rights, owner CEOs receive higher compensation than non‐owners. The higher the divergence between voting rights and cash flow rights, the higher the excess compensation. Further analysis shows that only poorly governed firms are affected by the expropriation problem. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

5.
    
Do market participants evaluate the credibility of a firm's share repurchase announcement based on the firm's share repurchase history? Using a sample of 1,507 share repurchase programs for firms listed on the Toronto Stock Exchange from 1994 to 2005, we find that 69% of firms fail to acquire the target number of shares specified at announcement and many firms fail to repurchase any shares. We develop credibility indices and find a positive relationship between current announcement abnormal returns and completion credibility of previous announcements. We conclude that the market prices completion credibility of past share repurchase announcements in reacting to current repurchase announcements. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

6.
    
The valuation of accounting earnings is related to the level of earnings management used by the firm. In emerging markets where earnings management is typically pervasive, investors lose confidence in accounting earnings and thus tend to under‐value earnings. Using data from Taiwan, we show that better governance characteristics are associated with improved investor valuation of accounting earnings. Under weaker governance structures, such as excessive control on the part of majority shareholders, small board size, and chief executive officer/chairman of the board duality, the market tends to under‐value accounting earnings. Reducing controlling shareholders' ownership, increasing board size, and reinforcing the monitoring function of the board improves investors' ability to value accounting earnings. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

7.
    
Corporate governance in Canada was examined by looking at the ultimate ownership structure of a large sample of publicly traded firms. Results suggest that small investors in Canada are vulnerable to corporate expropriation in large firms. Despite the similarities in institutional indexes, Canada displays different patterns of ownership structure than sister Anglo‐Saxon countries (the U.S. and the U.K). More importantly, results suggest that excess control drives expropriation over and above the typical Jensen type of agency problems that are attributable to regular separation of ownership and control. Equally important, firms headquartered in Quebec appear to be undervalued vis‐à‐vis firms headquartered in the rest of Canada. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

8.
    
Despite considerable attention to the creative process and its relationship with personal characteristics, there is no published study focused directly on the relationship between the recently recognized core construct of psychological capital (PsyCap) and creative performance. Drawing from a large (N = 899) and heterogeneous sample of working adults, this study investigates PsyCap and its components (i.e., efficacy, hope, optimism, and resilience) as predictors of creative performance. Overall PsyCap predicted creative performance over and above each of the four PsyCap components. Theoretical and practical implications of these findings are considered. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

9.
    
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.  相似文献   

10.
    
This paper identifies the preferable bancassurance alliance structure from the bank's executive management perspective in the Taiwan area. In combination with the relevant literature and interviews with experts, this study adopts the modified Delphi method and the analytic network process (ANP) to construct an evaluation method and to determine ANP effectiveness. The results indicate that executives of banks and insurance companies most prefer financial holding companies. In this study, we apply ANP to construct an evaluation method and introduce four criteria and ten subcriteria for evaluating six alternative bancassurance alliance models. This paper supports ANP as an effective decision making tool. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

11.
    
Organizational ethnography is one of the most valued approaches to qualitative studies of organizations. Much attention has been given to the development of the research process, of which the researcher's identity is an integral part. However, we believe that the analysis of research failures has been much less developed in the discourse of ethnographic methods for the study of organizations. Therefore, we have explored some of the “slips” in ethnographic work, as described in accounts of fellow organizational anthropologists. As the study is qualitative, we have adopted a narrative research method. We have divided the “slips” (i.e., errors) into four categories important for the ethnographer's identity: (a) one's role; (b) one's project, (c) one's relation to “the Other”; and (d) the social context of the slip. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

12.
    
Based on qualitative and quantitative surveys, I show that consumer responses toward a particular song and toward its performer(s) play distinct roles in explaining consumer choices to either buy or illegally download that song. The various types of consumer responses to songs and artists are first identified through qualitative research and then validated through exploratory and confirmatory factor analyses (CFA) of survey data. While consumer responses to music explain the need to reexperience and acquire the song, consumer responses to performers explain purchase over illegal downloading. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

13.
    
The awarding of prizes has become embedded in all aspects of our society, including academic conferences. At the same time, the reputation economy, an economy where individual standing is based on the opinions of end users, is growing in strength and validity. We analyzed the way in which the awards discourse has been recontextualized within a small academic conference that is struggling to find legitimacy—the Atlantic Schools of Business Conference. With a focus on language and the different meanings words hold in different discourses, we have determined that recontextualization of the discourse within the conference has resulted in two distinct discourses—the discourse of the award giving body and the discourse of the potential award recipient. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

14.
    
Canadian and US stock split handling rules differ. In the US, buying shares is inconvenient before the ex‐date. In Canada, sellers face a miniscule probability of a big loss if the split is cancelled between the ex‐date and payable date. On the ex‐date, Canadian stock returns are positive and the proportion of seller‐initiated trading declines. After the payable date, returns are negative and the proportion of seller‐initiated trading increases. For cross‐listed shares, effects of US and Canadian rules are offsetting as returns are insignificant. We conclude that rules associated with a remote possibility of large losses affect investor behaviour. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

15.
    
This study investigates if and how the use of the retroactive method to account for a mandatory accounting change affects a firm's measurement and recognition choices. We examine if reporting incentives and constraints are associated with the magnitude of transitional goodwill impairment losses reported by Canadian firms implementing Section 3062 on purchased goodwill. Our results indicate firms have an incentive to both overstate and understate transitional goodwill impairment losses. We also show that financially literate and independent audit committees constrain managerial opportunism. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

16.
    
We investigated the impact of employment equity legislation, compliance regulations, and the absence of these requirements on the diversity practices of Canadian firms. A field survey involving CEOs and Human Resource Executives of 286 firms covered under the Legislated Employment Equity Program (LEEP), Federal Contractors Program (FCP), and Financial Post 500 (FP 500) companies was conducted. Results indicate that CEOs of LEEP firms reported a greater commitment to managing diversity. LEEP firms, and to some extent FCP firms, also had adopted more practices (e.g., policies, recruiting, training, and accountability) supportive of employment equity than FP 500 firms. It appears that employment equity remains the most effective tool for promoting equity and diversity in Canadian organizations. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

17.
    
The purpose of this paper is to advocate a shift in research and practice on organizational socialization towards one based on positive organizational behaviour (POB). First, we demonstrate how the prevailing perspectives of organizational socialization are based on a cognitive‐learning process that emphasizes information and knowledge acquisition. We then review the literature on POB and psychological capital (PsyCap) and argue that socialization processes should be designed to develop the PsyCap of newcomers. We offer a new approach to organizational socialization called socialization resources theory (SRT) and describe four broad socialization resources that can be used to develop newcomers' self‐efficacy, hope, optimism, and resilience. Finally, we discuss the implications of this approach for research and practice on organizational socialization. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

18.
    
As in other emerging countries, the 1990s in Brazil were characterized by profound economic changes. The business press reflected and influenced this process. Newspapers and magazines grew and assumed an important role, disseminating values associated with neoliberalism and managerialism. In this paper, we aim to contribute to the understanding of the content produced by this media and how the readership reacts to this content. To accomplish these objectives, we used the method of fantasy theme analysis (Bormann, 1972) to analyze four business magazines, and we discuss how Brazilian culture mediates the assimilation of foreign ideas and managerial expertise. Our study also helps to understand how the pop‐management literature, disseminated by the business press, echoes and reinforces managerialism and management culture. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

19.
    
Participants reported perceptions of fairness after reading 1 of 72 scenarios describing a disciplinary discussion between a manager and an employee (crossing four different disciplinary infractions, with three types of explanations for each infraction, three different levels of discipline severity, and two types of employee attributions for their behaviour). Results indicate that type of attribution, type of infraction, and level of discipline severity all have significant effects on perceptions of distributive, procedural, interpersonal, and informational justice. Type of explanation also has significant effects on perceptions of justice other than informational justice. It appears that managing disciplinary fairness may require a contingency approach. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

20.
    
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.  相似文献   

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