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排序方式: 共有129条查询结果,搜索用时 8 毫秒
41.
This qualitative study explores the management control of intangibles in three Swedish companies. The present analysis is discussed in terms of four theoretical perspectives, namely, evolutionary, action, organizational learning and structuration theory. The results indicate that such enablers of performance as customer and employee perceptions of individuals and organizational and relational competence are the key attributes that firms address. Equally important, however, are different routines that facilitate learning and the transformation of knowledge into action. Routines additional to surveys include statistical analysis, benchmarking, dialogues, salary bonuses, and contracts. 相似文献
42.
Heikki Karjaluoto Chanaka Jayawardhena Matti Leppäniemi Minna Pihlström 《Telecommunications Policy》2012
Despite making significant investments in enhancing the customer service experience, long-term customer loyalty remains an elusive dream for many service providers. Particularly in the telecommunications industry, switching providers even from within continuous contract relationships is easy and companies struggle to retain their customers. Trust and value are considered cornerstones of long-term relationships, so it is perhaps surprising that previous research on how relationship age and usage level actually affect value, trust and loyalty is inconclusive. The current research is set in the telecommunications services field and draws on a large-scale survey undertaken in Finland. The findings support the contention that perceived value relates positively to loyalty, and that trust mediates that relationship. Surprisingly, in the telecommunications industry, increasing relationship age and usage level strengthen neither value and loyalty nor the links between trust and loyalty. The results may be explained by the unique characteristics of the highly competitive mobile telecommunications sector, and confirm the view that loyalty does not pay without strategies that value long-term customers and thereby build trust with new customers. 相似文献
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Finnish firms are known to manage earnings downwards to avoid income taxes. This study suggests that they simultaneously manage earnings upwards in a smaller scale. The idea behind this behaviour is that humans may perceive a profit of, say, 301 million as abnormally larger than a profit of 298 million. Consequently, firms tend to adjust the second leftmost digit of earnings to exceed nine in order to make the first digit of earnings larger by one. Such corporate behaviour has been previously documented in New Zealand and in the USA. Our study finds a similar phenomenon in Finland. Our results show that although the largest second digits (eight and nine) are fewer than expected, only sixes and sevens are statistically significantly managed upwards. 相似文献
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Private capital has become a significant feature of infrastructure public–private partnerships (PPPs) on the premise that it incentivizes diligent risk management among private partners. This paper evaluates this claim by examining the PPP programme in Ontario, Canada, where the amount of long-term private capital in PPPs has been reduced. The paper shows that decreasing the amount of private capital after construction does not undermine performance, while producing cost savings for governments. This was achieved by deploying sophisticated procurement and monitoring strategies. These findings suggest that private capital is one of several tools available to achieve positive value for money in PPPs. 相似文献
48.
In this paper, we investigate the effect of market power on equilibrium path of an emission permits market in which firms
can bank current permits for use in later periods. In particular, we study the market equilibrium for a large (potentially
dominant) firm and competitive fringe with rational expectations. We characterize the equilibrium solution for different permits
allocations and discuss the large firm’s stock-holding constraints needed for credible market manipulation. 相似文献
49.
Matti Hovi 《Review of Income and Wealth》2023,69(1):76-99
This paper studies the effects of macroeconomic crises experienced in early adulthood on subjective well-being (SWB) later in life. Using repeated cross-sectional survey data of over 100,000 individuals from 38 countries around the world combined with historical data on macroeconomic circumstances, I find that having experienced a macroeconomic crisis at ages 18–25 is detrimental to SWB. This result is in line with earlier literature that focuses on other individual-level outcomes. However, the analysis presented in this paper reveals that outcomes related to individual’s earnings, employment status, family life, and religion cannot fully explain the lasting effect of macroeconomic crises on well-being. Results on heterogeneous responses show that the negative effect is largest for females and for individuals with low educational attainment. 相似文献
50.
Matti Keloharju Juhani T. Linnainmaa Peter Nyberg 《Journal of Financial Economics》2021,139(1):138-161
Stocks tend to earn high or low returns relative to other stocks every year in the same month (Heston and Sadka, 2008). We show these seasonalities are balanced out by seasonal reversals: a stock that has a high expected return relative to other stocks in one month has a low expected return relative to other stocks in the other months. The seasonalities and seasonal reversals add up to zero over the calendar year, which is consistent with seasonalities being driven by temporary mispricing. Seasonal reversals are economically large and statistically highly significant, and they resemble, but are distinct from, long-term reversals. 相似文献