Negotiating with the Chinese: EANTs and all

The Chinese negotiation style remains enigmatic for many foreign negotiators. This article is written for foreign negotiators going to China and explores how Chinese negotiators think about ethically ambiguous negotiation tactics (EANTs), focusing on how the relationship with the other party influences the appropriateness of such tactics. Two studies are presented: an interpretation of interview data followed by a survey that shows Chinese negotiators rate EANTs as significantly less appropriate when they have a relationship with the other party. Advice for negotiators going to China is provided. © 2009 Wiley Periodicals, Inc.     

Examining gender inequalities in land rights indicators in Asia

A broad consensus has emerged among both policymakers and researchers that strengthening women's property rights is crucial for reducing poverty and achieving equitable growth. Despite the important role of land in rural livelihoods and as a form of wealth in many Asian countries, surprisingly few nationally representative data exist on women's property rights in Asia.This paucity hinders the formulation and implementation of appropriate policies to reduce gender gaps in land rights. This article reviews the existing micro‐level, large sample data on men's and women's control of land, identifies what can and cannot be measured by these data, and uses these measures to assess the gaps in the land rights of women and men. Utilizing nationally representative individual‐ and plot‐level data from Bangladesh, Tajikistan, Vietnam, and Timor‐Leste, we calculate five indicators: incidence of landownership, distribution of landownership, distribution of plots owned, mean plot size, and distribution of land area, all by sex of owner. The results show large gender gaps in landownership across countries. However, the limited information on joint and individual ownership are among the most critical data gaps and thus are an important area for future data collection and analysis.     

Changes in perceptions of risk and competence among beginning scuba divers

The adventure experience paradigm theorizes that individuals engaging in high‐risk recreation exhibit changes in perceptions of risk and competence. While previous research has examined changes in perceptions for individuals engaged in short‐term, high‐risk recreation, there is no research examining patterns of perceptual change through extended involvement in risk recreation activities. The purpose of this study was to examine changes in perceived risk and perceived competence throughout a 14‐week basic scuba diving course. Participants (n = 57) completed the dimensions of an adventure experience (DAE) at the start and end of the course as well as before and after their first time on scuba, first open water dive, and first off shore dive. Changes in perceived risk and perceived competence were examined. Results indicated a significant decrease in perceived risk and a significant increase in both competence factors (attitudes and abilities) pre‐to‐post course and at most time intervals. Although statistically significant, changes in perceived risk and attitude may be of less practical significance (around 0.6 on a 10‐point scale). However, perceived ability increased more noticeably (2.6 on a 10‐point scale). The findings of this study support and further confirm the literature, which indicates repeated involvement in high‐risk recreation decreases participants' perceptions of risk and increases perceptions of competence. Recommendations include further study of DAE psychometrics and research on how changes in perceptions of risk and competence are related to outcomes in adventure recreation.     

The “real” cultural significance of accounts

Typically, accounting is portrayed as a passive information service, dedicated to faithfully reporting on economic reality. This paper, in contrast, investigates the re-presentional aspects of accounting, and the part it plays as a symbolic, cultural and hegemonic force, in struggles over the distribution of social income. The issues are examined empirically through the publishing patterns of the Journal of Accountancy, Accounting Review, and Fortune magazine between 1960 and 1973. Chronicling the changes in accounting literature is not our primary concern however. Rather, this work explores the relationships between accounting discourses and the conditions of social conflict in which these discourses are embedded. The evidence suggests that: different accounting journals specialize in different rhetorical functions; that these functions are discharged in harmony with other media and cultural forces (data on Fortune's discursive practices is provided for comparison); and that, over time, the discursive roles of accounting journals change with the evolving hegemonic climate. This paper contends that viewing accounting literature as disinterested inquiry or rigorous scholarship understates the social origins of research. Instead, we suggest that discursive accounting practices are more productively regarded as ideological weapons for participating in conflicts over the distribution of social wealth.     

Weight Discrimination: A Multidisciplinary Analysis

Protection against obesity discrimination is extremely limited under the Americans with Disabilities Act (ADA). No obese plaintiff has won using the actual disability theory, but a few have won under the perceived disability theory. Weight-related appearance standards are legal. We estimate weight-based wage penalties for young men and women. We find that mildly obese (20% over standard weight) white women experience greater wage penalties than black men experience for weight that is 100% over standard weight. Men do not experience wage penalties until their weight exceeds standard weight by over 100 lb. A gender-plus analysis under Title VII is more appropriate than the ADA for addressing the weight-based wage penalties that women experience.     

CEO turnover, firm performance, and enterprise reform in China: Evidence from micro data

In this paper, we use unique data on China's listed firms from 1998 to 2002 to show that CEO turnover is significantly and inversely related to firm performance, although the magnitude of the relationship is modest. In addition, we find that this turnover-performance link is weaker for listed firms that are still controlled by the state and those that have a relatively weak non-state controlling shareholder. In contrast, the appointment of independent directors enhances the turnover-performance link. Moreover, the listing suspension mechanism, adopted by China's securities regulatory agency, appears to be effective in improving the turnover-performance tie. Finally, listed firms with CEOs holding additional positions among the controlling shareholders have a weaker turnover-performance link. Journal of Comparative Economics 34 (4) (2006) 796–817.     

Frontline employee motivation to participate in service innovation implementation

Companies today face the challenge not only of designing innovative customer-focused service strategies to compete and grow but also of translating such strategies into results through successful execution. Experience and research demonstrate the difficulty of such an execution, but little research in marketing has focused on strategy implementation, particularly at the employee level. Prior research has suggested that frontline employee participation is critical to successful innovation implementation, especially in service contexts. We develop a theoretical model to investigate the complex role of motivation in engaging employee participation in service innovation implementation and test it with field data from a real-world context. The study contributes to motivation research in marketing by adapting and extending a hierarchical conceptualization from psychology that incorporates three levels of motivation: global, contextual, and situational. We also investigate the antecedents managers can control to increase employee motivation to participate in implementation efforts and subsequently to improve participation behaviors that are critical to the successful implementation of a customer service innovation.     

Attributes of nuclear imaging centers impacting physician referrals for single-photon emission computed tomography myocardial perfusion imaging tests

Aim: To evaluate nuclear imaging center attributes that cardiologists and primary care physicians (PCPs) consider when referring patients for single-photon emission computed tomography myocardial perfusion imaging (SPECT-MPI) tests, and how these attributes impact physician referral decisions in the United States.

Methods: A targeted literature review and seven one-to-one interviews with physicians and imaging center directors were conducted to identify attributes that could impact physicians’ referral decisions. The impact of the identified attributes was assessed via an online discrete choice survey among eligible PCPs and cardiologists randomly selected from a nationally representative panel, and quantified with an odds ratio (OR) scale estimated with a multivariable logistic regression.

Results: Nine two-level attributes were identified: ease of the referral process, waiting time for tests, insurance preauthorization assistance, time to receive results, conclusive test reports, patient satisfaction, a protocol for rapid conversion from an exercise to a pharmacological stress test, patient communication, and assistance with parking/wheelchair access. A total of 410 physicians, including 208 (50.7%) cardiologists and 202 (49.3%) PCPs completed the survey. Among all physicians, a protocol that allows for a rapid conversion from an exercise to a pharmacological stress test (OR?=?2.9) and preauthorization assistance (OR?=?2.6) were the most impactful attributes. Additionally, cardiologists preferred imaging centers that provide an easy referral process (OR?=?2.7), while PCPs favored centers offering a conclusive test report (OR?=?2.4).

Limitations: Some center features that might impact physician referral decision were not evaluated in this study, if they were not easily changeable from an imaging center’s perspective.

Conclusions: The availability of a protocol for rapid conversion from an exercise to a pharmacological stress test and preauthorization assistance had the most significant impact on physician referral decisions for SPECT-MPI. Additionally, cardiologists preferred centers providing an easy referral process, while PCPs favored those offering a concluding statement and actionable steps in test reports.     

Social responsibility and corporate reputation: The case of the Arthur Andersen Enron audit failure

We examine the influence of social responsibility ratings on market returns to Arthur Andersen (AA) clients following the Enron audit failure. Chaney and Philipich (2002) found that AA’s loss of reputation resulted in negative market returns to AA clients following the Enron audit failure. Proponents of social responsibility argue that social responsibility can improve the reputation of the firm, while detractors argue that social responsibility expenditures are a poor use of shareholder money. If social responsibility sends a signal to investors regarding the reputation/ethics of management, social responsibility could mitigate the negative returns to AA clients following the Enron audit failure. Using a matched sample of AA and non-AA firms, we do not find evidence that social responsibility mitigated the negative returns to AA clients following the Enron audit failure. Our results are inconsistent with claims that social responsibility can burnish a firm’s reputation in a time of crisis and with prior research indicating a positive relationship between social responsibility and market value.     

Market's perception of deferred tax accruals

This study investigates the value relevance and incremental information content of deferred tax accruals reported under the ‘income statement method’ (AASB 1020 Accounting for Income Taxes) over the period 2001–2004. Our findings suggest that deferred tax accruals are viewed as assets and liabilities. We document a positive relation between recognized deferred tax assets and firm value using the levels model, while the results from the returns model suggest that deferred tax liabilities reflect future tax payments. The balance of unrecognized deferred tax assets provides a negative signal to the market about future profitability, particularly for companies from the materials and energy sectors and loss‐makers.