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Discussion of “Were Information Intermediaries Sensitive to the Financial Statement‐Based Leading Indicators of Bank Distress Prior to the Financial Crisis?”
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Stephen G. Ryan 《Contemporary Accounting Research》2016,33(2):607-615
I discuss Desai, Rajgopal, and Yu ( 2016 ) with the goal of helping readers think carefully about which implications of the study are likely to generalize to future economic downturns and which are likely to be specific to the facts and circumstances of the recent financial crisis, given that the crisis was driven by the expectation and then the realization of a single market variable, national house price depreciation. 相似文献
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M. Ryan Haley 《Applied economics letters》2017,24(2):85-89
Faculty renewal, promotion, tenure, merit and awards are typically tied to scholarship performance, which is often measured in several ways, among them citation-based metrics like the scholar-level h-index. With the relatively recent developments of ‘one-touch’ Google Scholar citation tracking and Harzing’s Publish or Perish Software, it is simple to monitor and potentially game one’s personal h-index. This article explores this possibility by assessing the incentives embedded in the scholar-level h-index through the lens of cartels, uncertainty, insurance and game-theoretic best response. 相似文献
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Based on a sample of 257 Chinese hotel managers, this paper examines the ethical principles to which these managers adhered. The premise is that any application of the principles of corporate social responsibility (CSR) will be facilitated or inhibited by the degree to which management holds to a strong ethical stance. Developing a questionnaire derived from different sources such as the Forsyth Ethics Position Questionnaire and the 12 golden standards of Tao Zhugong developed in the 5th century BCE, a principal components analysis of the scores on a 35 item scale indicated five components to ethical perspectives: namely respect for individuals, tolerance of degree of relativity in moral standards, the role of corporations in current society, expediency in business and adherence to CSR. 相似文献
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This research note assesses the probability of visitors to the cultural centre at UluruKata Tjuta National Park, Northern Territory, Australia, buying a post card bearing traditional Aboriginal designs. The sample comprised 358 respondents interviewed at two locations, the Desert Park, Alice Springs, and the cafeteria of the cultural centre at Uluru-Kata Tjuta NationalPark.Of the respondents approximately one-third indicated on a Juster Scale that there was a likelihood of 70% or more to purchase such a postcard. However, no specific socio-demographic variables were found to be associated with this group other than they were more likely to be female. It was also found that this interest in postcard purchases bearing 'Aboriginal designs' had no correlation with other items on the scale that related to Aboriginal culture. There is a discussion of ethical issues of any decision to produce 'Aboriginal postcards'. 相似文献
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To identify a set of broad factors that reflect the constructs measured in three content models of employee turnover, we hypothesized 19 scales would reduce to five factors related to employee job‐search behavior and actual turnover decisions: one's affect toward the organization, work environment, instrumental attachment, extraorganizational ties, and sense of obligation. Using a sample of 888 staff members from a large university, the factor structure was confirmed. Multivariate regression results also indicated one's work environment, instrumental attachment, and sense of obligation were significantly and negatively related to both job search and turnover, with work environment and instrumental attachment exhibiting the strongest effects. Extraorganizational ties were only significantly and negatively related to job search. Interestingly, affect toward the organization was not significantly related to either job search or turnover. Path analyses indicated the effects of four of the factors on turnover were fully mediated by job search, with instrumental attachment the sole factor that was only partially mediated. Our model provides a foundation for future researchers to test the uniqueness of new predictors of turnover, as well as guidance to practitioners regarding where resources might be best utilized in curbing turnover. 相似文献
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An Evolutionary Process Model of Cause‐Related Marketing and Systematic Review of the Empirical Literature
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Cause‐related marketing (CRM) is almost ubiquitous as brands of all price points participate in this marketing strategy in the United States and internationally, as well. The value that CRM brings to the firm, the consumer, and the nonprofit organization has made it a popular and valuable tool for marketers. Academic research on CRM has gained momentum in recent years as the strategy has matured. However, insights have occurred without a framework to provide structure and direction for this body of research. Given CRM's continued popularity, the purpose of this article is to (1) propose an evolutionary process model (EPM) of CRM to explain the iterative process (2) utilize this model as a framework for (a) organizing the systematic review of the empirical literature on CRM and (b) for identifying some gaps in the literature. Propositions based on these gaps are provided for future research. 相似文献
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