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11.
Firm diversification and earnings management: evidence from seasoned equity offerings 总被引:1,自引:3,他引:1
Chee Yeow Lim Tiong Yang Thong David K. Ding 《Review of Quantitative Finance and Accounting》2008,30(1):69-92
Popular press suggests that diversified firms are more aggressive in managing earnings than non-diversified firms. We examine
this claim in the seasoned equity offering (SEO) setting, where firms have been shown to have the incentive to manage earnings
upwards. Using the cross-sectional modified Jones [(1991) J Accounting Res 29:193–228] model to measure discretionary current accruals, we find that discretionary current accruals
are higher among diversified firms than in non-diversified ones. Our evidence is consistent with the view that the extent
of firm diversification is directly related to the degree of earnings management. We further show that diversified issuers
with high discretionary accruals underperformed other SEO firms.
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David K. DingEmail: |
12.
Mingqiong Mike Zhang Timothy Bartram Peter Dowling Jillian Cavanagh Pashaar Halteh 《International Journal of Human Resource Management》2016,27(8):832-849
We examine the impact of HPWS on the attitudes and retention of Chinese employees in multinational enterprises (MNEs) operating in China. More specifically, we examine the extent to which the degree of HPWS and the impact of these practices differ according to the country of origin of the MNE. We surveyed a sample of 410 Chinese employees currently working in Western and Asian MNEs. The findings indicate significant ‘country of origin’ effects, where employees of Western and Asian MNEs perceive different levels of HPWS are in operation in their respective organisations. Employee trust, job satisfaction and affective commitment are all important factors in the retention of Chinese employees of MNEs, with high levels of commitment being the most significant factor. However, the relative impact of these factors on employee retention differs by country of origin of the MNE. 相似文献
13.
Gary Mortimer Syed Fazal e Hasan Lynda Andrews Jillian Martin 《International Review of Retail, Distribution & Consumer Research》2016,26(2):202-223
Online grocery shopping has enjoyed strong growth and it is predicted this channel will continue to grow exponentially in the coming years. While online shopping has attracted an abundance of research interest, examinations of online grocery shopping behaviour are only now emerging. Shopping online for groceries differs considerably from general online shopping due to the perishability and variability of the product, and frequency of the shopping activity. Two salient gaps underpin this research into online grocery shopping. This study responds to calls to investigate the online shoppers’ experience in the context of online purchasing frequency. Second, this study examines the mediating effect of perceived risk between trust and online repurchase intention of groceries. An online survey was employed to collect data from shoppers who were recruited from a multi-channel grocery e-retailer’s database. The online survey, comprising 16 reflective validated scale items, was sent to 555 frequent and infrequent online grocery shoppers. Results find that while customer satisfaction predicts trust for both infrequent and frequent online grocery shoppers, perceived risk fully mediates the effect of trust on repurchase intentions for infrequent online grocery shoppers. Furthermore, path analysis reveals that the developed behavioural model is variant across both groups of shoppers. Theoretically, we provide a deeper understanding of the online customer experience, while gaining insight into two shopper segments identified as being important to grocery e-retailers. For managers, this study tests an online customer behavioural model with actual purchasing behaviour and identifies the continued presence of perceived risk in grocery e-retailing, regardless of purchase frequency or experience. 相似文献
14.
With over 2 billion people lacking medicines for treatable diseases and 14 million people dying annually from infectious disease, there is undeniable need for increased access to medicines. There has been an increasing trend to benchmark the pharmaceutical industry on their corporate social responsibility (CSR) performance in access to medicines. Benchmarking creates a competitive inter-business environment and acts as incentive for improving CSR. This article investigates the corporate feedback discourses pharmaceutical companies make in response to criticisms from benchmarking reports. It determines whether these responses are part of a healthy process in increasing access to medicines or a barrier to improvement. A qualitative analysis on the feedback the industry provided was performed, and the responses seen in these statements were grouped by analysing the language used, the ideas portrayed and atti-tudes of the companies. Increasing transparency through benchmarking is a powerful tool which reveals the industry’s shortfalls to the public, affects the decisions of socially responsible investors, and is a risk to their financial bottom line. This article demonstrates the importance of benchmarking and transparency in creating inter-business competition and the translation of these responses to actual access to medicine practices. 相似文献
15.
Vien Chau Stephanie Diep Jillian C. Sweeney 《Journal of Retailing and Consumer Services》2008,15(5):399-409
Previous research indicates the importance of shopping trip value but recognises that consumers do not shop independent of the environment; both products and stores contribute to overall shopping trip value. This study identifies the impact of product and store value on overall shopping trip value and investigates the interrelationship among their utilitarian and hedonic components. In addition, it proposes a store value scale. The authors find empirically that utilitarian store value and performance-related product value have significant effects on utilitarian shopping trip value, whereas hedonic shopping trip value is influenced most by hedonic store value and emotional product value. In addition, women appear more prone to hedonic shopping trip value yet also utilitarian store value, while men were more attentive to utilitarian product value. 相似文献
16.
Jillian Yeow 《New Technology, Work and Employment》2014,29(3):237-252
This paper explores the boundaries that emerge and exist within an information and communication technology (ICT)‐enabled project‐based organising context and the ways knowledge workers manage these boundaries through the use of technology. This is done through an exploratory qualitative case study of an early instance of the phenomenon in a knowledge‐intensive professional services organisation. Through the experiences of a group of knowledge workers who started to work in project‐based ways that were highly mediated by ICT, this study aims to understand the boundaries that they faced and the practices they undertook to manage these boundaries. In so doing, this study contributes to the existing literature on new forms of work and organisation, particularly on the issue of boundaries where ICT‐enabled project teams are used. In particular, this study extends our current understanding of boundaries through expanding the lens of investigation beyond a predominant focus on work–home boundaries and considers boundaries within the work sphere. 相似文献
17.
Today's nursing leaders are setting the stage for the next evolution--bringing together skilled clinicians and administrators with peers in education to create new approaches to leading the profession forward. Partnerships share goals, common purpose, mutual respect, willingness to negotiate and compromise, informed participation, information giving, and shared decision making. The shared practice academia effort between a public university and a private health care system situated in the island state of Hawai'i is described. The medical center and school of nursing pursued individual strategic efforts to build research capacity and used the opportunity to fund academic practice research projects. The mutual need and recognition of the high stakes involved, in concert with stable, committed leaders at all levels, were key to the early success of their efforts. Through the formal research partnership mechanism, a discrete focus was created for efforts and used to move to tactical, operational, and interpersonal integration in this relationship. 相似文献
18.
Bin Srinidhi Mahmud Hossain Chee Yeow Lim 《Journal of International Financial Management & Accounting》2012,23(3):208-244
Using samples from 12 non‐U.S.A. countries, we find that following Arthur Andersen's failure in the United States of America, successor Big‐N auditors charged an audit fee premium for ex‐Andersen clients compared to existing clients and non‐Andersen switch‐ins. We show that this audit fee premium is not attributable to the Andersen switch‐ins having lower prior earnings quality or lower bargaining power than non‐Andersen switch‐ins. We also show that ex‐Andersen clients exhibit higher earnings quality after the switch than do ongoing clients and other switch‐ins. These results suggest that the audit fee premium is attributable to auditor conservatism. Furthermore, we find that risk assessments for ex‐Andersen clients are higher in countries with weak legal and extra‐legal institutions. We interpret this result as suggesting that the effect of lost auditor reputation is stronger when objective evidence of earnings quality is uncertain because of weaker supporting institutions. This is the first study to document a direct effect of countrywide institutions on audit risk assessment. 相似文献
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Since its origins in the early 1980s, Geotourism has expanded from an initial focus on the geological features of quarries and mining sites to encompass landscapes deemed of geological significance. This paper argues for the re-alignment of the interpretative ambitions of Geotourism to reflect this expanded scope. We explore how the application of more experiential landscape driven interpretative strategies might shape the development of two Australian mining sites which offer potentials for Geotourism: the operational mining landscape of Queenstown, Tasmania and the coal mining sites of Yallourn North in Victoria's La Trobe valley. Through these case studies, we highlight how the championing of the experience of landscape itself as a mode of interpretation and education (as distinct from textual interpretations) offer valuable techniques for engaging with biotic and abiotic characteristics, aesthetic qualities, ecological processes, cultural histories and sustainable futures. Rather than maintaining a strict focus on ‘scientific’ geology, these strategies offer the potential for uncovering the complex intertwining of cultural and scientific perspectives that comprise sites of Geotourism. 相似文献