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31.
This article examines the critical role that on-boarding processes play in the successful development of executive leadership talent. It is based on an in-depth case analysis of one organization's sophisticated on-boarding intervention. Specifically, we explore the potential of these interventions both to pre-empt leadership failures and to accelerate the knowledge and relationships necessary to step into an executive role. Lessons are provided on designing on-boarding interventions for senior leaders. 相似文献
32.
Simon Dietz 《Economic journal (London, England)》2004,114(493):F161-F162
33.
Bank Risk, Capitalization, and Operating Efficiency 总被引:1,自引:0,他引:1
A simultaneous equation framework is used to test hypotheses about the interrelationships among bank interest rate and credit risk-taking, capitalization, and operating efficiency. A positive effect of inefficiency on risk-taking was found and supports the moral hazard hypothesis that poor performers are more vulnerable to risk-taking than high performance banking organizations. A positive effect of inefficiency on the level of capital is attributable to regulatory pressure on underperforming institutions. At the same time, firms with more capital are found to operate more efficiently than less well-capitalized banking organizations. A U-shaped relationship is detected between inefficiency and loan growth, indicating that operating efficiency improves at a decreasing rate as loan growth rate increases. This supports the hypothesis that entrenched managers who pursue a growth objective to enhance their own wealth tend to operate inefficiently. 相似文献
34.
Do converters facilitate the transition to a new incompatible technology? A dynamic analysis of converters 总被引:1,自引:0,他引:1
Jay Pil Choi 《International Journal of Industrial Organization》1996,14(6):825-835
This paper analyzes the process of transition in standards between incompatible technologies when converters are available. Contrary to a common presumption that converters facilitate the transition from an old technology to an otherwise incompatible new technology, I find circumstances in which the possibility of transition is blockaded by the existence of converters. In the welfare analysis of converters, a distinction is made between ex ante and ex post efficiency effects. Finally, I also analyze the equilibrium behavior in the provision of converters and compare it to the socially optimal outcome. 相似文献
35.
The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross‐listed in the US 下载免费PDF全文
The study reported herein examines the impact of two central corporate governance mechanisms (internal audit function quality and board of directors’ quality) on the incidence of earnings management. Unlike most prior studies in the area, focused mainly on US firms, this study looks at European firms that are cross‐listed in the US and covers a long time span – before and after major changes were implemented in corporate governance policies (Sarbanes‐Oxley Act in the US and the 8th Company Law Directive in the European Union). Using novel and comprehensive measurement approaches for internal audit function quality and board of directors’ quality, we find that both mechanisms have a negative direct effect on the incidence of earnings management, while their interactive effect is positive. A longitudinal analysis of both mechanisms also reveals that internal audit function quality and the quality of boards of directors have increased significantly since the policy changes. 相似文献
36.
This article investigates the effects of information and communication technologies (ICT) on female labor force participation in a sample of 48 African countries. We specify and estimate linear regression and dynamic panel data models with fixed effects (FE) and system-generalized method of moments (SYS-GMM) estimation over the period 2001–2017. The three main results are that ICT use (mobile phone and internet) significantly stimulates female labor force participation in Africa; this effect is enhanced by financial development and female education; the effect of ICT on female employment in Africa is strongest in the industrial sector. These results remain robust to the provision of social, cultural, and institutional variables. 相似文献
37.
Simon Avery 《公共资金与管理》2020,40(5):407-414
ABSTRACTThe UK government’s response to fraud cannot be disentangled from its broader ‘serious and organized crime’ (SOC) strategy. In order to explore whether fraud should—in public policy, criminal justice and law enforcement terms—be seen primarily as an SOC issue, there is a need to consider questions about whether or not ‘SOC’ is a sensible object of policy-making in the first place. Several arguments in favour of an SOC policy are identified in the paper. However, the notion of an overarching SOC policy is problematic for three reasons. First, SOC is a fundamental misrepresentation of reality, which does not correspond to a real social problem. Second, SOC policy can limit the development of more problem-specific crime strategies, Third, the ‘SOC’ label can negatively transform how social problems are perceived over the long term. If fraud is to be better understood and dealt with, it may therefore be necessary to extract it from its current inclusion within wider SOC strategy. 相似文献
38.
Simon C. K. Wong 《Journal of Human Resources in Hospitality & Tourism》2017,16(4):384-400
ABSTRACTThis study aims to investigate the competencies of training professionals in the hotel industry in Hong Kong. A survey questionnaire was adopted. Seventeen competencies were derived by factor analysis. Six essential competencies are identified, whereas “people skills and commitment” and “awareness of quality” are the most important competencies, while another 11 competencies are highly preferred. This study provides original criteria for hoteliers and human resources professionals to facilitate the recruitment process and aid training professionals in developing core competencies in hotel industry employees. Theoretical and practical implications of the findings are presented. 相似文献
39.
Do analysts who understand accounting conservatism exhibit better forecasting performance? 下载免费PDF全文
Jay Heon Jung Sonya S. Lim Jinhan Pae Choong‐Yuel Yoo 《Journal of Business Finance & Accounting》2017,44(7-8):953-985
This study investigates the performance of analysts when they match the asymmetric timeliness of their earnings forecast revisions (i.e., asymmetric forecast timeliness) with the asymmetric timeliness of firms’ reported earnings (i.e., asymmetric earnings timeliness). We find that better timeliness‐matching analysts produce more accurate earnings forecasts and elicit stronger market reactions to their forecast revisions. Further, better timeliness‐matching analysts issue less biased earnings forecasts, more profitable stock recommendations and have more favorable career outcomes. Overall, our results indicate that analysts’ ability to incorporate conditional conservatism into their earnings forecasts is an important reflection of analyst expertise and professional success. 相似文献
40.
Jay Carlson 《Journal of Promotion Management》2017,23(6):930-950
Bonus packs created by manufacturers have been characterized by scholars as special factory packs offering the consumer extra product for the same price or at no additional cost. However, this portrayal may fail to fully capture what consumers actually encounter in stores during and following a bonus pack promotion. Indeed, little is known about the types of products that manufacturers promote as bonus packs and how offers for them are specified, how retailers price them, and also what happens when the offers are discontinued. To address these shortcomings, a content analysis is conducted. The results illustrate a richness to bonus pack promotions that previous views of the topic have not described. 相似文献