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31.
Robert J. Connole Ph.D. James D. Benson Ph.D. Inder P. Khera Ph.D. 《Journal of the Academy of Marketing Science》1977,5(1-2):9-20
The study explored the differences in the cognitive dissonance experienced by the innovator and non-innovator purchasers of
a consumer durable. The degree to which the two groups sought information supportive of their purchase decisions indicated
that innovators experienced significantly greater dissonance than did the non-innovators. There were, however, no significant
differences in the degree to which the two groups avoided information contrary to their purchase decisions. The study uncovered
the need to measure dissonance on separate pro and con measurement. instead of the commonly used combined overall measurement.
Additionally, an argument is made for greater innovator dissonance reduction activity on the part of companies introducing
new consumer durables in the marketplace.
Authors' Note: Although the findings presented in the paper are based on a study conducted several years ago, a recent literature
search by the authors failed to uncover any other significant published work in this area. We therefore believe that the findings
and marketing implications of the study are still current and valid. 相似文献
32.
Inder K. Khurana & Barbara Lippincott 《Journal of Business Finance & Accounting》2000,27(9&10):1085-1106
This study extends prior research on the information content of restructuring charges. We find that the relationship between restructuring activities and returns during the restructuring charge year is different for loss firms than for profit firms. Restructurings that are primarily intended to either eliminate personnel or exit a line of business are positively associated with returns of the loss firms, suggesting that investors view these activities as value-increasing. In contrast, common stock returns of profit firms exhibit a nonpositive association with restructuring charges. Overall, our results point to the role of the context and the content of the restructuring announcement in the market's assessment of the value relevance of restructuring charges reported in the financial statements. 相似文献
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Jere R. Francis Shawn X. Huang Inder K. Khurana 《Contemporary Accounting Research》2016,33(3):1298-1330
This study investigates whether differences in accounting standards across countries create information costs that inhibit firms from investing in foreign markets. Using the frequency and dollar magnitude of cross‐border mergers and acquisitions (M&As) from 32 countries over the period 1998–2004, we find that the aggregate volume of M&A activity across country pairs is larger for pairs of countries with similar Generally Accepted Accounting Principles (GAAP), and that this increased volume of M&A activity is driven by target countries that also have strong enforcement. We also find that the 2005 mandatory adoption of International Financial Reporting Standard (IFRS) attracted more cross‐border M&As among IFRS‐adopting countries, and that this increase in M&A activity within the IFRS countries is more pronounced for country pairs with low similarity in GAAP in the pre‐IFRS adoption period. Overall, our results highlight the role of accounting standards and enforcement in shaping cross‐border M&A activity. 相似文献