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61.
AbstractThe case of Cyprus with respect to the adoption of International Financial Reporting Standards (IFRS) is unique given the country’s strong reliance on international business and accounting-related services. As such, Cyprus has required the use of IFRS since 1981 not only for publicly listed firms but also for private companies regardless of their size. Cyprus’ reluctance to fully transpose Directive 2013/34/EU into national law cannot be unrelated to its long-standing requirement of financial statements that are not only prepared under IFRS but are also audited for all types of corporations registered in the Republic. We conclude that transposing the new Accounting Directive in its entirety into national law could have adverse effects on the Government tax revenue, the GDP of the services sector and the credibility of Cyprus as an international business and financial services center. 相似文献
62.
Anastasia Koutsomanoli-Filippaki Dimitris Margaritis Christos Staikouras 《Journal of Banking & Finance》2009
We employ the directional technology distance function and provide estimates of bank efficiency and productivity change across Central and Eastern European (CEE) countries and across banks with different ownership status for the period 1998–2003. Our results demonstrate the strong links of competition and concentration with bank efficiency. They also show that productivity for the whole region initially declined but has improved more recently with further progress on institutional and structural reforms. Input-biased technical change has been consistently positive throughout the entire period suggesting that the reforms have induced favorable changes in relative input prices and input mix. However we find evidence of diverging trends in productivity growth patterns across banking industries and that foreign banks outperform domestic private and state-owned banks both in terms of efficiency and productivity gains. Overall, we find that productivity change in CEE is driven by technological change rather than efficiency change. 相似文献
63.
64.
In this paper we exploit the choice allowed by International Financial Reporting Standards (IFRS) regarding the presentation of interest payments on the cash flow statement to answer two related questions: First, whether the classification choice is explained by firm reporting incentives and second, whether it is value relevant. Using a UK sample, we find that firms reporting losses, with a greater proportion of their debt stemming from public sources, with CFO-based covenants and greater increases in leverage in the year of adoption are less likely to report interest payments in cash flows from operating activities (CFOA). Results also suggest that the incentive to meet or beat analyst CFO forecasts decreases, but strong corporate governance increases the probability of including interest payments in CFOA. Based on the assumption that the decision not to classify interest payments in CFOA captures lower disclosure quality or poor future expected performance, we posit that these firms should also exhibit lower valuations. Results obtained after correcting for self-selection bias confirm this assertion. We conclude that managers’ decision not to classify interest payments in CFOA is consistent with the opportunistic use of the choice allowed by IFRS. 相似文献
65.
A number of previous researches indicate that men prefer competition over cooperation, and it is sometimes suggested that women show the opposite behavioral preference. In the current study the effects of social context on gender differences in cooperation are investigated. For the purpose, we compared men and women behavior under two social conditions: in groups of strangers and in groups with long-term socialization—groups of friends. The differences were found in changes in the level of cooperation, taking into account the effects of mixing social and gender variables. Social interaction and communication made cooperation of group members strength and sustainable. However, men’s and women’s cooperative behavior in groups differed. Women were initially more inclined to cooperate in interaction with strangers. Men showed greater sensitivity to sociality effects. They tended to make cooperative decisions more often if there were friends in the group. Furthermore, men cooperated with previously unknown people after socialization with them significantly more than women. 相似文献
66.
The documented under-representation of ethnoracial minority population in peri-urban parks can be considered an environmental justice issue. This exploratory qualitative study examined the outreach efforts and challenges faced by a large state parks agency in attracting underserved and under-represented visitors from low-income and ethnoracial minority groups to its parks. It also explored if and under what conditions partnerships between the public agency and community-based and nonprofit organisations or their coalitions may help bring more under-represented groups to parks. Findings were based on a triangulated three-pronged set of qualitative data from a) an online survey of state park personnel that yielded 58 responses; b) semi-structured interviews with 19 park leaders; and b) semi-structured interviews with representatives of 12 nonprofit groups. Findings indicated that despite its good intentions, the State Parks agency fell short of increasing the accessibility and fit of its parks for its low-income and ethnoracial minority constituents. Further findings suggested that partnerships between the state parks agency and open space nonprofit organisations and their coalitions offer a promising strategy for increasing diversity in parks, but only under certain caveats. 相似文献
67.
Anastasia Zacharia 《Journal of Promotion Management》2017,23(6):769-790
The research aim of this article is to investigate the relationship among tourists' utilitarian needs, non-utilitarian needs, destination image, and personality of Mykonos Island. The research objectives of this article are twofold: (i) to investigate Mykonos tourists' utilitarian and non-utilitarian needs; and (ii) to examine the degree to which the destination image and personality of Mykonos affect visitors' behavior and to determine whether this influence can be strengthened. Data are collected on the basis of a structured questionnaire. The research results show that destination image and personality have a direct and positive effect on each other and on tourists' utilitarian and non-utilitarian needs. There is no study until now that investigates the notions of utilitarian and non-utilitarian needs of tourists, in terms of destination image and personality of a holiday destination, during the current economic crisis. 相似文献
68.
Anastasia Grass Julia Backmann Martin Hoegl 《Journal of Product Innovation Management》2020,37(4):324-351
To foster their innovation teams’ adaptability, organizations are increasingly relying on agile teams. While research on the adoption of agile methods and practices has grown tremendously in the past decade, little is currently known about the human side of agile teams and how it contributes toward the emergence of adaptability. While the Agile Manifesto states that individuals and interactions are more important for agile product development than tools and processes, research on how these interactions unfold is still in its infancy. To shed light on the human side of adaptability, 44 semi-structured, in-depth interviews were conducted with team members and leaders from various teams at three organizations (i.e., two German and one multinational European firm). The inductive analysis identified empowerment as a focal human factor for adaptability emergence. A model of the continuous agile team innovation process is developed and uncovers the importance of dynamic empowerment states and their temporary equilibria for team adaptability. The underlying findings demonstrate that empowerment is not a static state, but rather emerges through the interactions between various actors. Specifically, the team and its leader engage in both empowerment-enhancing and empowerment-reducing activities. These activities are further influenced by the agile team’s immediate context: Two-fold customer influences, that is, supporting and hindering empowerment interactions, and the organizational environment, that is, undergoing an agile transformation and supportive top management behaviors, play an important role in affecting the empowerment dynamics that result in team adaptability. As such, this study contributes to the innovation and management literatures by revealing the dynamic role of the empowerment and adaptability constructs for agile innovation processes and the importance of various actors and the organizational environment for fostering adaptability. Practical insights are offered to management, teams, and team members on how to create conditions for empowerment dynamics and consequently adaptability to unfold. 相似文献
69.
Dirk Holtbrügge Anastasia Baron Carina B. Friedmann 《Business ethics (Oxford, England)》2015,24(3):264-281
This paper investigates the impact of personal attributes and organizational conditions on attitudes toward corporate misdeeds. On the basis of social cognitive theory, we develop hypotheses that are tested against data collected from 215 German employees using an online survey. Our findings suggest that personal attributes (i.e. gender, age, Big five personality traits) have a much greater impact on ethical attitudes than organizational conditions (i.e. organizational culture). Further, a moderating effect of control‐oriented culture on the relationship between personality traits (i.e. conscientiousness, extraversion) and attitudes toward corporate misdeeds is found. We derive implications for human resource management and further theory development. 相似文献
70.
Emmanuel Mamatzakis Anastasia Koutsomanoli-Filippaki 《International Review of Financial Analysis》2008,17(5):1156-1172
We employ the stochastic frontier approach and estimate a common frontier in order to examine cost and profit efficiency in the banking systems of the ten new European Union member states over the period 1998-2003. The results indicate a generally low level of cost and an even lower level of profit efficiency, whilst we do not observe marked differences of inefficiency scores across countries. Foreign banks outperform both state-owned and domestic private-owned banks in terms of profit efficiency, though results are less clear in the case of cost efficiency. In addition, β- and σ-convergence criteria indicate some convergence in cost efficiency across the new member states, yet no convergence appears to have been achieved in terms of profit efficiency. 相似文献