Strategic CSR Communication: A Moderating Role of Transparency in Trust Building

Based on the literature in various strategic communication disciplines, including marketing, advertising, and public relations, this 2 (company-cause fit: congruent vs. incongruent) × 2 (level of transparency: high vs. low) experiment examines message effect on trust, organizational advocacy, and skepticism in order to explore ways to effectively communicate CSR initiatives in consideration of company-cause fit and transparency. Company-cause fit has been incorporated as a strategic tool in marketing and advertising, yet transparency has been primarily discussed in terms of its ethical implications in PR literature. Most significantly, this study suggests a moderating role of transparency on the effect of CSR cause fit, in that partnering with an incongruent cause fit can help build trust with consumers when the CSR message is communicated in a highly transparent manner. Furthermore, this study suggests that transparency is a necessary condition to be strategically implemented in CSR communication to enhance trust with consumers.     

陈年的勃艮第

众所周知,喝太年轻的佳酿几乎是一种浪费。对我而言,常常会有罪恶感,因为不仅错过了品酒过程中最珍贵、最有趣的部分,而且会误解这瓶酒的真理。我人生的第一个陈年勃艮第的经验始于1996年,     

Reforms in the Korean Financial Reporting Systems and Earnings Quality

This study examines the effect of reforms in the Korean financial reporting systems on earnings quality through an investigation of two sample periods: (1) prior to, and (2) after the 1997 financial crisis in Korea. The results indicate that financial sector reforms have reduced the opacity of Korean firms’ earnings reports.     

Building dynamic capabilities for innovation: an exploratory study of key management practices

While both the innovation literature and the dynamic capabilities perspective identify loose processes as most appropriate for high uncertainty domains, this produces little reassurance to organizations seeking to improve their ability to commercialize innovations. This paper takes the position that practices for managing innovation project leaders are a key component of an organization's dynamic capabilities for innovation. Our comparative case analysis of divisions of two established Korean organizations suggests that managerial practices include the deployment of entrepreneurial resources having particular skills, characteristics, and motivation. In addition, we identify the relational and decision support roles of managers.     

Proprietary costs and sealing documents in patent litigation

We study whether the sealing of a defendant’s judicial records during a patent lawsuit filing correlates with the defendant’s level of competition and disclosure. Courts permit sealing of judicial records when competitive damage outweighs the public interest in access to documents and records. We find that defendants with sealed judicial records have higher research and development (R&D), lower industry sales concentration, and more references to competition in their annual reports than defendants without sealed judicial records. We observe faster mean reversion of return on net operating assets when courts seal defendant records. The results suggest that sealing relates to archival measures of competition. Finally, consistent with proprietary costs restraining disclosure, we find that defendants with sealed judicial records are less likely to issue management forecasts, file 8-Ks less frequently, and have longer and less readable 10-Ks.     

Government support for faith-based organizations: the case of a development programme for faith leaders

A government initiative to train faith leaders usefully extended existing provision, but will require continuing support for some years. Broader community leadership is not always expected from those holding religious positions. The challenges involved in bridging linguistic and cultural differences highlight some of the reasons why initiatives like this are needed.     

Managerial Accounting Early in the British Industrial Revolution: The Carron Company,a Case Study

Traditional accounting histories date the advent of sophisticated cost accounting to the mid-1880s. Research in recent years, however, has provided evidence of purposeful cost management during the British Industrial Revolution. Given the advances in capital accumulation techniques, market structure development, and technology, it might have been expected that British entrepreneurs would have appreciated the advantages that effective costing could provide. This article is a case study of the Carron Company, the huge Scottish ironworks, whose cost accounting methods were notably innovative during the period for which plentiful archival records exist: 1759–1786. Carron's utilisation and practice of cost management is examined in the areas of expenditure control; responsibility and departmental cost management; overhead allocation; cost comparisons and transfers; costs for decision-making; budgets, forecasts, and standards; and inventory control. The positive findings in all these activity areas contribute to the growing rehabilitation of British Industrial Revolution cost accounting as a precursor of ‘the costing renaissance’ a century later.