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91.
Alan Gregory Julie Whittaker Xiaojuan Yan 《Journal of Business Finance & Accounting》2016,43(1-2):3-30
In this paper, using a generalised valuation framework inspired by Ohlson, we show that corporate social performance (CSP) is value relevant and that, in particular, it appears to be associated with a higher coefficient on earnings. This could be attributable to either a lower cost of equity for these firms, or greater earnings persistence. We show that, once industry membership is controlled for, any cost of capital effect is minimal. Regression tests based on realised earnings confirm that the valuation effect is attributable mainly to greater earnings persistence in firms with higher levels of CSP. These outcomes are consistent with higher CSP conferring a competitive advantage on firms. 相似文献
92.
93.
Julie‐Anne Boudreau 《International journal of urban and regional research》2019,43(3):405-422
This article identifies traces of the state in three urban neighborhoods of Mexico City. Instead of asking what is the state, where is it located or what does it do, the question posed here is: what are the effects of state practices at the street level? By ethnographically and visually describing how protection is performed, the article argues that the state is not only ‘somewhere’ in specific functions, actors or institutions; it also manifests materialized effects produced by a web of conflict‐ridden relations. Discussion about the state in the global South generally revolves around its failures and informality. The proposal here is that, by analyzing the state from the standpoint of urban space, the focus is on how protection is performed and by means of which operations, relations, objects and actors—not whether the state works or not, or whether actors are formal or informal. Based on ongoing ethnographic work and a collaboration with two visual artists in Mexico City, the article analyzes three protective processes: the ‘muscles’ (involving actors including police officers, gang leaders, fathers and husbands), the ‘saint’ (involving caring for representations of various saints and participation in other clientelistic chains of fidelity) and the ‘amparo’ (a form of application of the rule of law in a personalized manner for the redress of interpersonal conflicts). These are three sets of practices that have been embedded in Mexico's history of state formation since the days of colonization. 相似文献
94.
Julie Dextras-Gauthier Alain Marchand 《International Journal of Human Resource Management》2018,29(12):1920-1949
The aim of this article is to analyze the extent to which organizational culture contributes to the symptoms of psychological distress in the workforce. Integrating organizational culture and work organization conditions makes it possible to examine how culture is associated with the various components of work organization conditions, and how these conditions might relate to symptoms of psychological distress in employees. Data from the SALVEO study were collected in 2009–2012 from a sample of 1824 individuals nested in 60 Canadian workplaces. Multilevel regression models were used to analyze the data. After controlling for individual and family characteristics, only group and rational cultures were associated with psychological distress, but both type of organization cultures were mediated by work organization conditions. Group culture is indirectly associated with lower levels of psychological distress since it favors lower levels of psychological demands and job insecurity. Rational culture is indirectly associated with higher levels of psychological distress because it favors higher psychological demand levels. The results obtained highlighted the importance of including variables relating to broader organizational context in models examining stress in the workplace. 相似文献
95.
Robert Kae Nicky Dries Jon P. Briscoe Richard D. Cotton Eleni Apospori Silvia Bagdadli K.
vgü akmak‐Otluolu Katharina Chudzikowski Anders Dysvik Martina Gianecchini Richa Saxena Yan Shen Marijke Verbruggen Ifedapo Adeleye Olusegun Babalola Tania Casado Jean‐Luc Cerdin Najung Kim Sushanta Kumar Mishra Julie Unite Zhangfeng Fei 《Human Resource Management Journal》2020,30(3):422-440
We introduce career success schemas as critical for understanding how people in different contexts perceive and understand career success. Using a comparative configurational approach, we show, in a study of 13 countries, that two structural characteristics of career success schemas—complexity and convergence—differ across country contexts and are embedded in specific configurations of institutional factors. Adopting complexity and convergence as primary dimensions, we propose a taxonomy of career success schemas at the country level. Based on this taxonomy, we contribute to the understanding of subjective career success across countries, discuss the importance of schemas for organisational career systems in multinational enterprises, and propose specific guidelines for future comparative careers research. 相似文献
96.
In the past decades, philanthropy, like many aspects of contemporary culture, has taken a bodily turn. This paper argues that embodied philanthropy, the temporarily alteration of one's physical appearance or routine behaviors in support of a cause, is flourishing because the body simultaneously and with relatively little effort serves the various needs of both participants and campaign organizers. The body's multivalent semiotic potential allows it to be, when philanthropically tasked, an income generator, billboard, martyred example, producer of emotion, pedagogical space, exemplar of good health, and style project and to cohere these functions despite potential tensions. A series of micro‐case studies of various Australian appearance, activity, and abstention‐based initiatives draws on cultural theories of the body to explicate these 7 core functions of the philanthropic body and highlight key concerns for campaign design and evaluation. This study contends that a holistic view of embodied philanthropy initiatives is needed to better understand their impact and provides practitioners and scholars with a framework for understanding an area of philanthropy where practice outstrips research. 相似文献
97.
BUSINESS IMPROVEMENT DISTRICTS: PAST, PRESENT, FUTURE 总被引:1,自引:0,他引:1
The article covers the history of Business Improvement Districts (BIDs) in the USA and UK and some of the lessons learnt in the UK after the first year of operation. The authors then consider economic issues raised by the initiative and why BIDs will be the best option for some urban centres. 相似文献
98.
Julie Thompson Klein 《R&D Management》1990,20(2):97-102
From July 13–15 of 1988 individuals from nine countries gathered at the Manchester Business School for the fifth international conference of INTERSTUDY (the International Association for the Study of Interdisciplinary Research). Entitled Interdisciplinary Research and the World Marketplace, the conference was co-sponsored by the Manchester Business School and the journal R&D MANAGEMENT. Founded in 1980, Inter-study has endeavoured to advance the art and science of IDR (interdisciplinary problem-focussed research) by organizing international meetings for representatives of the academy, industry, and government. Its major accomplishment has been publication of the results of those meetings in four books. These books, along with other publications in the growing field of IDR, provide a valuable collection of resources for scholars, managers, researchers, and practitioners. 相似文献
99.
We examine business continuity in the context of fraud and accounting for an organisation as a going concern. The issues addressed are timely and focus on two points. First, fraudulent activities in business are increasing worldwide with related costs reaching trillions of US dollars. Second, the conventional accounting concept of a going concern that typically signifies business continuity is arguably formed on a static view of business. As such, this view does not help mitigate opportunities for fraudulent statements of account. We contribute to the accounting literature by emphasising the dynamic nature of business and in doing so extend the discussion on Type 1 and Type 2 going concern errors. In that context we provide evidence of a possible Type 3 going concern error in an organisation's financial reporting. Drawing on an international fraud case involving an Indian company, Satyam, we illustrate the adaptive behaviour of resilient business organisations. The findings of our study show that even in the face of fraud dynamic, adaptive organisations can achieve business continuity. 相似文献
100.
This paper examines the relationship between labor–management partnership (LMP) and employee voice in the healthcare setting. We argue that the ability of LMP to deliver gains to employees is contingent on the quality of the procedural infrastructure on which it is established. We maintain that the quality of LMP processes influences employee trust in their employer and perceptions of union effectiveness and that these perceptions, in turn, are related to employee patient‐care voice. 相似文献