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961.
In the domain of relationship marketing, there is an increasing need for greater understanding of ‘value’ in the process of social exchange interactions. We present a framework for analysis of value creation through these interactions. Two types of value creating interaction are identified, asset specific investment and technical exchange. Taking a series of 197 project-based, non-equity alliances between architects and building contractors, we examine value creation through these interactions. The findings establish that value in the relationship process is co-created and that this occurs through an iterative investment in specific assets at the operational level throughout the alliance. Additionally, the exchange of technical information at the operational level is found to be a source of value for the relationship and has iterative and co-creational characteristics similar to investment in specific assets. We provide an explanation for the relationship between these interaction types and relational value. We also find that goodwill trust's positive relationship with the asset specific investment interaction type is stronger in low, rather than high, operational compatibility partnerships. The implications for researchers and managers are explored and study limitations acknowledged. 相似文献
962.
Daniel C. Feldman Seongsu Kim 《International Journal of Human Resource Management》2013,24(6):1008-1025
Using a sample of 812 employees in a major Korean electronics company, this study examines the predictors of acceptance of buyout incentives. As in the retirement research, the results here suggest that employees are more likely to accept buyouts the larger the size of the incentive, the older they are at the time of the offer and the poorer their health. However, in contrast to early retirement research, the results here suggest that it is the better performers, those whose spouses are still in the workforce and those who have already declined previous incentives who are most likely to accept buyout incentives in early and mid-career. This study also highlights five differences between American-based and Korean-based firms in their use of early buyout offers. Korean employees were more likely to accept buyout offers the higher their salary, while in the US salary and acceptance of such offers are typically inversely related. Also, while US firms focus on buyout incentives for older workers, Korean firms will often target workers in their thirties and forties. Korean firms typically offer one-time, lump-sum bonuses as departure incentives, whereas American firms are more likely to add years of age and/or service in calculating pension benefits. While US firms often offer some type of part-time employment contract to their early retirees, Korean firms often prohibit this arrangement. Finally, compared to the US, the greater stigma associated with interfirm mobility in Korea cuts against the acceptances of these offers. 相似文献
963.
In an experiment including experienced managers, we investigate how supervisor and subordinate narcissism influence a supervisor's review of a subordinate's accounting estimate. While narcissistic supervisors express greater liking for narcissistic subordinates (narcissistic tolerance), they nonetheless reject and revise the accounting estimates of narcissistic subordinates to a greater extent than they reject estimates of non-narcissistic subordinates (narcissistic hypocrisy), even when doing so inhibits the supervisor's ability to reach a profit target. Our findings contribute to extant research in accounting and psychology. We demonstrate that narcissistic hypocrisy extends beyond the evaluation of others and alters narcissists' willingness to rely on other narcissists in a meaningful financial reporting decision. We also find that narcissistic hypocrisy is robust across age, gender, and supervisory experience. 相似文献
964.
Andrew R. Finley Mindy H. J. Kim Phillip T. Lamoreaux Clive S. Lennox 《Contemporary Accounting Research》2019,36(4):1999-2034
Regulators have expressed concerns about the “revolving door” between auditors and clients, whereby audit employees move directly from audit firms to audit clients (i.e., “direct alumni hires”). Regulators are concerned that these direct hires could compromise audit quality, partly because these employees could have previously audited their hiring company's financial statements. In contrast, we examine accounting and finance executives who move indirectly from audit firms to audit clients and who could not have previously audited the hiring company's financial statements (i.e., “indirect alumni hires”). We show that indirect hires occur more often than the direct hires that have concerned regulators. We predict and find that both direct and indirect alumni hires are associated with lower rates of executive turnover and audit firm turnover. However, there is no evidence that the reduced rates of executive turnover are explained by managerial entrenchment or that these hires are associated with lower audit quality. Overall, our findings suggest that direct and indirect employee movements from audit firms to audit clients are beneficial to executives, audit clients, and audit firms because they reduce the incidence of costly turnover. 相似文献
965.
Kim Jane Saunders 《旅游业当前问题》2013,16(4-5):440-448
The aim of this paper is to examine the extent to which public planning and policy have created a 'national' identity for Singapore since its independence in 1965, the importance of heritage to contemporary Singapore, and how heritage is marketed to Singaporeans and visitors. Over the last 30 years Singapore has striven to create itself as one of the most modern and successful of the ASEAN nations, but this may have been at the cost of its indigenous cultures and authentic heritage. Many of the craft industries common in the late 1970s and 1980s have been lost, and while the Singapore Tourism Board promotes Chinatown, Little India and Kampong Glam as 'pockets of individuality' in Singapore's multicultural society, souvenirs currently on sale were made in China, India, Malaysia and Indonesia. By contrast, the enduring image of 'Singapore Girl' for Singapore Airlines led to an entire souvenir culture and a batik clad 'Singapore Girl' Barbie Doll. 相似文献
966.
AbstractGiven the rise of online review communities, the management of consumer ratings has gained much attention in the recent years. In this study, we use data from Tripadvisor.com and examine the number of stars that a review receives. Specifically, we address how a star rating is determined by the components in the focal review as well as the preceding reviews of other consumers. Our qualitative and quantitative analyses provide interesting findings as follows. A star rating has a positive relationship with the focal review’s valence. That is, the more positive a review is, the greater number of stars a review receives. The reviews of other consumers also play a role in determining a star rating of the focal review suggesting social influence among consumers. Interestingly, a review with lengthy content leads to a lower star rating only when using smartphones. We conclude with theoretical and managerial implications. 相似文献
967.
We present a neo‐Kaleckian growth model with both consumer and corporate debt. The model's macrodynamic and stability characteristics differ from singleߚdebt models, yet some steadyߚstate results persist. For example, a surge in ‘animal spirits’ is good for steadyߚstate growth, and consumer borrowing can help to sustain aggregate demand. Stable steady states are characterized by a kind of ‘euthanasia of the rentier’. Consumer credit conditions influence effective demand, the profit rate and economic growth. Looser consumer credit conditions have a steadyߚstate growth effect and can enhance system stability. In this restricted sense, looser consumer credit conditions are good for macroeconomic stability. 相似文献
968.
This study focuses on the usefulness of the traders' rules to predict future implied volatilities for pricing and hedging KOSPI 200 index options. There are two versions of this approach. In the “relative smile” approach, the implied volatility skew is treated as a fixed function of moneyness. In the “absolute smile” approach, the implied volatility skew is treated as a fixed function of the strike price. It is found that the “absolute smile” approach shows better performance than Black, F. and Scholes, L. ( 1973 ) model and the stochastic volatility model for both pricing and hedging options. Consistent with Jackwerth, J. C. and Rubinstein, M. (2001) and Li, M. and Pearson, N. D. (2007), the traders' rules dominate mathematically more sophisticated model, that is, the stochastic volatility model. The traders' rules can be an alternative to the sophisticated and complicated models for pricing and hedging options. © 2009 Wiley Periodicals, Inc. Jrl Fut Mark 29:999–1020, 2009 相似文献
969.
This article uses data from the 1998 Workplace Employee Relations Survey to explore the extent to which the characteristics and job‐related activities of specialists who use the title 'human resources' differ from those who use the title 'personnel'. The results demonstrate that specialists using the HR title are better qualified than those using the personnel title and they are more involved with strategic planning. Additionally, employee development is more likely to be included in strategic plans, and there is slightly greater evidence of devolution of responsibility to supervisors where the specialist uses the HR rather than the personnel title. Finally, several practices commonly associated with HRM, such as personality tests, attitude surveys and off‐the‐job training, are more likely to have been adopted in workplaces that have an HR specialist than in those that have a personnel specialist. 相似文献
970.
Tae‐Hyo Kim 《Global Economic Review》2013,42(3):3-17
Despite the September 11 incident, the US should consider investing more resources in Northeast Asia and Europe rather than focusing all its energy on the terrorists. While consolidating its existing grand strategy of promoting democracy and the market economy, the US may need to draw more support from its major allies to be better prepared against the multi‐spectrum conflicts. As for South Korean options, it is desirable to level up its support for America's war in Afghanistan and also for the long‐term fight against terrorism. In addition, the ROK‐US readiness against potential North Korean terrorism and asymmetric threat should be improved through closer bilateral consultation and coordination. 相似文献