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This paper contributes to the family business and the international business literature by analysing whether and to what extent different compositions of the ownership structure and degrees of board strategic involvement impact on the level of international sales of family and non-family businesses. Our main hypotheses are tested on a sample of 342 Norwegian firms via regression analysis. The results from this study show the existence, in both in family and non-family businesses, of a positive and significant relationship between foreign investors’ ownership and the level of international sales. Furthermore, the relationship between CEO ownership impacts negatively on international sales in both family and non-family businesses. While board strategic involvement contributes positively to international sales in non-family businesses it becomes not significant when we only look at family businesses. Implications for theory and practice and future research directions are discussed.  相似文献   
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Based on responses from 1078 human resource (HR) professionals, this study concludes that there is not an ethical crisis in the work place. Seven of 37 situations were rated as serious problems by more than 25% of the respondents. HR reported that their organizations are serious about uncovering and disciplining ethical misconduct, top management has a commitment to ethical business conduct, personal principles are not compromised to conform to company expectations, and performance pressures do not lead to unethical conduct. John Danley is Professor of Philosophy at Southern Illinois University at Edwardsville. His area of research is political philosophy and applied ethics. His publications include journals such as Philosophy and Public Affairs, Philosophical Studies, Mind, Southwestern Journal of Philosophy, and the Journal of Business Ethics. He has authored a book entitled The Role of the Modern Corporation in a Free Society (Notre Dame Press, 1994). Edward J. Harrick is Professor of Management and Director of Labor and Management Programs at Southern Illinois University at Edwardsville. His research interests concern organizational effectiveness, employee satisfaction, and human resource issues. His work has appeared in journals such as Personnel Administrator, Personnel, Training and Development Journal, Public Personnel Management, National Productivity Review and Consulting Psychology Journal. Diane Schaefer is Assistant Director of Labor and Management Programs at Southern Illinois University at Edwardsville. She has been involved in several large-scale survey research projects and employment selection validation studies. She was recently published in Consulting Psychology Journal. Donald Strickland is Professor of Management and Chair of the Department of Management at Southern Illinois University at Edwardsville. He recently published a work on the responses of accounting administrators to situations related to fund raising in higher education. His research has appeared in journals such as Issues in Accounting Education, Journal of Drug Issues, Journal of Advertising, Journal of Health and Social Behavior, and American Sociological Review. George Sullivan is Associate Professor of Management at Southern Illinois University at Edwardsville. He teaches business law and business and society. His research has focused on such topics as employment discrimination, drugs in the workplace, race harassment, sex harassment, and pregnancy discrimination. His work has appeared in Labor Law Journal, Business and Society, Business Insights, Industrial Management, and the Journal of the College and University Personnel Association.  相似文献   
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Using an extensive data set on corporate bond defaults in the US from 1866 to 2010, we study the macroeconomic effects of bond market crises and contrast them with those resulting from banking crises. During the past 150 years, the US has experienced many severe corporate default crises in which 20–50% of all corporate bonds defaulted. Although the total par amount of corporate bonds has at times rivaled the amount of bank loans outstanding, we find that corporate default crises have far fewer real effects than do banking crises. These results provide empirical support for current theories that emphasize the unique role that banks and the credit and collateral channels play in amplifying macroeconomic shocks.  相似文献   
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German income tax revenue is rising continuously, and at a faster rate than overall revenue. This is why tax reductions are increasingly called for. One option is to abolish or at least level the so-called “middle class bulge”. This paper analyses how different tax reform variants affect revenue and the distribution of the tax burden across taxpayers.  相似文献   
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This paper describes microcomputer applications of several topics in the area of accounting for business combinations. The emphasis is on the computer's ability to provide sensitivity analyses for alternative combination specifications. Examples from two cases are provided which illustrate applications using consolidated worksheets. The examples demonstrate the use of variable designations and logical formulation features of spreadsheet software.  相似文献   
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Crowdsourcing, the outsourcing of previously internal processes within the corporate value chain to an external crowd of people, has become increasingly popular in retail. In applying this practice, retailers aim not only at improving the effectiveness and efficiency of their value creation process, but also at increasing the affective commitment and loyalty of their customers. Surprisingly, the effects of crowdsourcing on affective commitment and customer loyalty, and the factors influencing these objectives have hardly been researched. This paper closes this research gap. Through expert interviews and experimental studies, it comes to the conclusion that especially satisfaction with the crowdsourcing process and sense of virtual community are relevant factors impacting affective commitment and customer loyalty. The paper concludes with recommendations for optimizing these factors in retail practice.  相似文献   
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