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41.
Otra Empanada en la Parilla: Examining the Role of Culture and Information Sharing in Chile and Australia 总被引:1,自引:0,他引:1
Stephen B. Salter Axel K.-D. Schulz Philip A. Lewis Juan Claudio López V. 《Journal of International Financial Management & Accounting》2008,19(1):57-72
One of the biggest assets of a firm is its information base. Included in this information base is a knowledge of prior errors and failures. Extant research suggests that while the propensity to share “bad news” (i.e. a prior error) is dependent on the cost of sharing, the perceived value of that cost may be culturally dependent. One area of interest that has received substantial attention in the prior literature has been cross‐cultural differences in negative information sharing in general, as well as the particular context in which the individual's superior is either present or absent during the information‐sharing process. Our study examines the role of the two cultural values (individualism/collectivism and to a lesser extent power distance) in explaining national differences in information sharing. By focusing on a sample from Chile and Australia, we were able to remove the regional cultural dimension of face, which has been inherent in prior studies that used Greater China as the representative of a collectivist society. Results from our quasi experiment show that when a supervisor is present during information sharing, collectivist Chilean decision‐makers are more willing to share negative information with their colleagues than their counterpart and individualist Australian decision‐makers. Our results also show that when a supervisor is absent, both Australian and Chilean decision‐makers are willing to share more negative information but the increase in the Australian propensity is significantly greater than that of the Chileans. 相似文献
42.
Matthew S. Lewis 《Journal of Economics & Management Strategy》2015,24(3):664-685
This study empirically investigates the theory that odd‐numbered pricing points can be used as focal points to facilitate tacit collusion. Like other retailers, gasoline stations in the United States disproportionately sell at prices ending in odd digits. I show that station prices are higher and change less frequently in locations using more odd prices (particularly those ending in 5 or 9), even after controlling for other market characteristics. The evidence suggests that the use of pricing points can be an effective mechanism for tacitly coordinating prices, providing an alternative explanation for the widespread use of odd prices in retail markets. 相似文献
43.
Numerous studies have documented the demand for information regarding corporations’ relationships to society. Much recent research has demonstrated why stakeholders need this information, and how it benefits both companies and the public. These studies suggest numerous methods by which companies can effectively disclose corporate social responsibility (CSR) information to the public, but in practice, reporting this type of information is fraught with legal and ethical uncertainty often unexplored in most literature. This article represents a fresh analysis of the numerous pragmatic consequences and legal and ethical complications inherent in CSR reporting, using Nike Corporation as a case example. The article discusses the theoretical viewpoints surrounding the ethics of CSR disclosure, and presents the case of Nike and the complications it encountered while advertising CSR information. The article ends with an analysis of CSR auditing as a possible solution to companies seeking to improve the method and transparency of social responsibility reporting. 相似文献
44.
We contribute to the literature on firms' responses to institutional pressures and environmental information disclosure. We hypothesize that CEO characteristics such as education and tenure will influence firms' likelihood to voluntarily disclose environmental information. We test our hypotheses by examining firms' responses to the Carbon Disclosure Project (CDP) and find that firms led by newly appointed CEOs and CEOs with MBA degrees are more likely to respond to the CDP, while those led by lawyers are less likely to respond. Our results have implications for research on strategic responses to institutional pressures and corporate environmental performance. Copyright © 2013 John Wiley & Sons, Ltd. 相似文献
45.
46.
Using Subjective Risk Adjusting to Prevent Patient Dumping in the Health Care Industry 总被引:3,自引:0,他引:3
We examine how to procure health care services at minimum cost while preventing suppliers from refusing to care for high-cost patients. A single risk-adjusted prospective payment is optimal only when it is particularly costly for the supplier to discover likely treatment costs. Cost sharing is optimal when these screening costs are somewhat smaller. When screening costs are sufficiently small, screening is optimally accommodated and subjective risk adjusting is implemented. Under subjective risk adjusting, the supplier classifies patients according to his personal assessment of likely treatment costs, and payments are structured accordingly. Optimal procurement policies are contrasted with prevailing industry policies. 相似文献
47.
Although one might naturally assume that students interested in economics will learn more in an introductory course than those not interested in the subject, this assumption had to be tested. Using a specially designed “Questionnaire on Student Attitude Toward Economics” on a pretest and posttest basis, and accounting for previous course work, the student's verbal and quantitative skills, and student program requirements, Karstensson and Vedder employed linear multiple regression analysis and found a positive relationship between precourse attitude and course grade. Changes in student attitude which occurred during the course were also analyzed. 相似文献
48.
There are a number of significant environmental impacts that arise from agricultural practices that may be influenced by policy. A Strategic Environmental Assessment Method (SEAM) is described which aims to assess the environmental impacts of agricultural policy and aid the development of more sustainable policy formulation. The method addresses the issues of selecting appropriate performance criteria and measurements, and makes use of effect-damage functions and targets to determine the significance of potential impacts in relation to sustainability. A set of profiles is produced, describing the environmental performance of a specific policy. A confidence assessment system (CAS) is also described which provides details about the quality of the assessment and areas of uncertainty. SEAM provides information about impacts in simple format that can be easily used in decision making. It can identify environmental trade-offs and provides a holistic view that is essential when making decisions that affect the environment. 相似文献
49.
Lewis McCarthy 《中国对外贸易(英文版)》2012,(11)
In recent press there have been various reports alluding to the conduct of foreigners in China.These have ranged from the disgraceful and unseemly,notably the behaviour of a British man who drunkly molested a Chinese girl,to the frivolous,best illustrated in the antics of a rude Russian cellist refusing to move his feet on a train - something that bewilderingly received nationwide coverage in a country the size of a continent. 相似文献
50.
The collapse of communism, the success of the US economy and the rise of the internet have led many to argue that the rest of the world should adopt American capitalism. This article uses evidence from the ancient Mediterranean and Middle East to argue that the most successful form of capitalism in each area (and era) depends on the context of the time, the culture of the people and the history of the region. 相似文献