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21.
Kenton K. Yee 《Review of Accounting Studies》2007,12(2-3):227-256
This article develops a consumption-based valuation model that treats earnings and cash flow as complementary information sources. The model integrates three ideas that do not appear in traditional valuation models: (i) earnings provide information about future shocks to cash flow; (ii) earnings contain indiscernible transient accruals; and (iii) investors use cash flow and earnings to make allocation and consumption decisions and set price. Accordingly, the quality of earnings affects production and consumption as well as price. Among other implications, the model reveals that a valuation coefficient is not just a capitalization factor; it is the product of a capitalization factor and a structural factor reflecting earnings quality and accounting bias. 相似文献
22.
Kenton K. Yee 《European Accounting Review》2013,22(4):565-583
Abstract This paper offers a model that shows how the capitalization of costs affects contemporaneous earnings and the growth path of expected earnings. It makes three points. First, reported earnings under successful efforts are more price relevant than earnings under full costing or full expensing. Second, whether conditional or unconditional, conservatism always enhances the growth rate of expected earnings. Third, independent of capitalization policy, the long-run expected earnings growth rate converges either to the long-run expected free cash flow growth rate or to the depreciation rate. Therefore, while capitalization policy affects the price relevance of earnings and short-run expected earnings growth, it does not affect long-run expected earnings growth. 相似文献
23.
From virtue ethics and interactionist perspectives, we hypothesized that personal justice norms (distributive and procedural
justice norms) were shaped directly and multiplicatively by ethical dispositions (equity sensitivity and need for structure)
and ethical climates (egoistic, benevolent, and principle climates). We collected multisource data from 123 companies in Hong
Kong, with personal factors assessed by participants’ self-reports and contextual factors by aggregations of their peers.
In general, LISREL analyses with latent product variables supported the direct and multiplicative relationships. Our findings
could lay the groundwork for justice research from a morality perspective in future. 相似文献
24.
Kohji Hori Yeon‐Soo Kim Sang‐Ae Kim Witoteerasarn Thasanee Purboyo R. A. Rahma Boedi Ji‐Yee Hu Jaroenkornburi Sumonchat Sukprasert Saowapa 《International Journal of Consumer Studies》2001,25(1):9-14
The attitudes of elementary school children towards school lunch among three Asian countries, namely Japan, Korea and Thailand, were compared. More school children in Japan felt that their teachers gave them advice during the school lunch programme. Japanese and Korean teachers advised their children to eat as much as possible of the lunch. Korean children may be a little more obedient with regard to heeding the advice. However, few teachers in Thailand gave the children advice over eating lunch, and the Thai children looked forward to and enjoyed the school lunch. The different responses between Thailand and other two countries may be attributed in part to the differences in the teachers' instruction in the programme. Elementary school teachers, especially in Thailand and Korea, have to take more classes in food and nutrition in universities or colleges, and positively take part in the school lunch programme. 相似文献
25.
Ding‐Wen Tan William Yeoh Yee Ling Boo Soung‐Yue Liew 《International Journal of Intelligent Systems in Accounting, Finance & Management》2013,20(1):23-38
The capability of identifying customers who are more likely to respond to a product is an important issue in direct marketing. This paper investigates the impact of feature selection on predictive models which predict reordering demand of small and medium‐sized enterprise customers in a large online job‐advertising company. Three well‐known feature subset selection techniques in data mining, namely correlation‐based feature selection (CFS), subset consistency (SC) and symmetrical uncertainty (SU), are applied in this study. The results show that the predictive models using SU outperform those without feature selection and those with the CFS and SC feature subset evaluators. This study has examined and demonstrated the significance of applying the feature‐selection approach to enhance the accuracy of predictive modelling in a direct‐marketing context. Copyright © 2013 John Wiley & Sons, Ltd. 相似文献
26.
Murali Sambasivan Loke Siew-Phaik Zainal Abidin Mohamed Yee Choy Leong 《International Journal of Production Economics》2013,141(1):339-351
Integration of various theories is essential to completely understand and explain strategic alliances in a supply chain. The purpose of this paper is to develop a framework by integrating the features of transaction cost theory, resource-based theory, contingency theory, social exchange theory, and Kelley's personal relationship theory and test the framework through empirical research. The present study addresses the impact of strategic alliance motives, environment, asset specificity, perception of opportunistic behavior, interdependence between supply chain partners, and relational capital on strategic alliance outcomes. Besides, the study has also tested the role of relational capital as a central mediating construct. A sample of 2156 companies representing different industries in manufacturing in Malaysia was selected for the distribution of questionnaire. We tested the structural model using structural equation modeling (SEM). Based on the results, we conclude the following significant relationships: (1) strategic alliance motives and perception of opportunistic behavior on interdependence and relational capital, (2) interdependence on relational capital, (3) environment on strategic alliance motives, (4) relational capital on strategic alliance outcomes, and (4) the mediating role of relational capital. The current study adds significantly to the body of knowledge on strategic alliances and can help managers identify factors that influence the success of strategic alliances and provide a proper direction to develop robust and effective collaborative relationships between supply chain partners. 相似文献
27.
Even though young adults are a major audience of films and the main target group for product placement, very few studies explore how youngsters across cultures perceive and interpret this marketing communication tool. This study explores this issue through thirty-two in-depth interviews conducted in the United Kingdom and Hong Kong. The comparative analysis focused on four aspects: (1) young consumers' movie consumption habits and their exposure to product placement; (2) their general views towards product placement and advertising; (3) their perception of different execution styles of product placement and its impact and (4) the regulatory and ethical concerns of product placement. Results indicate that the young generation actively engages in interpreting brand integration in films and they were generally positive about it. Although interpretations of product placement are reported on an individual basis, this study suggests that culture may also affect how individuals perceive product placement. This exploratory study raises important issues about cultural differences in the perception of brands placed in films and provides insights for further research in the area of product placement. 相似文献
28.
Wai Yee Wan 《国际破产评论》2024,33(1):111-140
In advanced jurisdictions, the choice of a non-consensual debt restructuring is between a public or a private gatekeeper model where either the court or the licensed insolvency professional respectively approves a restructuring plan that binds dissenting creditors. In the United States, the only gateway is found in Chapter 11 of the Bankruptcy Code 1978, which requires court approval and gives the debtor a significant say in the outcome. In contrast, in the United Kingdom, there exist four gateways, only two of which require court approval (scheme of arrangement and restructuring plan), while the remaining two (administration and company voluntary arrangement) give significant powers to the insolvency practitioner to decide on the outcome. In emerging jurisdictions such as Mainland China and India, due to path dependency and lack of institutional capacity, the court-supervised model is chosen as the only or primary gateway to legitimise non-consensual restructurings though the insolvency practitioner has an important statutory role. Using the two jurisdictions as case studies, this article argues that such a choice has several initial benefits but also leads to several problems, including delays in the restructuring, does not necessarily improve substantive outcomes and does not adequately address the shareholder–creditor and creditor–creditor agency costs. This article proposes that for debt restructuring that involves the sale of the business as a going concern, the private gatekeeper should be able to decide on the sale and the distributions following pre-bankruptcy entitlements. Recourse to the court as a public gatekeeper should only be used for reorganisation proceedings. 相似文献
29.
Nur Syafiqah Abd Mutalib Tin Wui Wong Siew Mei Yee Quan Yang Muthu Kumar Murugiah 《Journal of Travel & Tourism Marketing》2017,34(6):821-832
This study explored the written online narratives about medical tourism in Malaysia and Thailand using qualitative content analysis. The Google search engine was used for narrative search. Multiple search terms including medical, health, wellness tourism; treatment abroad; medical or health travel; treatment, surgery, or plastic surgery; dental treatment or braces were used to obtain related blog posts, discussions, and forums via a purposeful sampling method. A total of 43 online narratives were included in this study. Themes were then created after an iterative analysis of the selected online comments or posts. The push factors that act as motivators were: cost (100%), attractions (81%), availability of facilitators (62%), physician’s background and expertise (58%), bandwagon effect (42%). The majority of the subjects (88%) stated that they were satisfied with the outcomes of their medical treatments received in Malaysia and Thailand. 相似文献
30.
Appealing to tourists’ intrinsic interest for high-quality tourism environments, and thus encouraging them to act with a greater sense of personal responsibility toward the environment, could be critical to promoting sustainable tourism. Proliferating media channels makes the choice, style and delivery of pro-environmental messages a key issue for tourism marketers and management. Social media has become a recognized important channel for tourism information, with user-generated content (UGC) being more trusted than official channels, yet there is little knowledge about its potential role in activating pro-environmental norms. This study investigates that issue. Focusing on the conjoining aspects of personal and social norms for the first time, we propose a hypothetical model to explain the direct and indirect effects of pro-environmental UGC in activating tourists’ pro-environmental behavioral intentions. Working in a Chinese context, where social media plays an increasing role, the research, using a web-based sample (N = 1043), UGC-linked pro-environmental knowledge and awareness, was found to have a strong role in activating pro-environmental norms, creating a pro-environment online community, and increasing tourists’ level of engagement in pro-environmental social media activity. The study highlights the effectiveness of social media channels with UGC providing persuasive communications able to impact sustainable behaviors. 相似文献