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81.
Teaching Business Ethics - 相似文献
82.
We analyze the effect of heteroskedasticity on log-linear aggregation, and its implications for the pooling of cross-section and aggregate time series data. An empirical analysis of food consumption, based on US family budget survey and aggregate time series data, illustrates. 相似文献
83.
84.
Luke R. Potwarka David Drewery Ryan Snelgrove Mark E. Havitz Heather Mair 《Leisure Sciences: An Interdisciplinary Journal》2013,35(6):578-600
ABSTRACTThe purpose of this study was to identify cognitive and affective mechanisms by which the experience of live sport spectating might inspire new sport participation. A conceptual model of demonstration effects that explored relationships among cognitive dimensions of spectators' consumptive experiences (i.e., fantasy, flow, evaluation, aesthetics and physical attractiveness), an affective state of inspiration, and intention to try a sport on display was tested. Data were collected from spectators attending 2015 Pan Am Games track cycling competitions through a written questionnaire. Cognitive dimensions were all positively related to feelings of being inspired while watching the event. Feelings of being inspired while watching the event, in turn, had a positive effect on intention to try the sport of track cycling. An affective state of inspiration also mediated relationships between each cognitive dimension of sport event performance consumption and intention. Implications for research and practice are discussed. 相似文献
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86.
Leisure and tourism activities may be integrally related for some. This study examined the relationship between the preferred leisure and tourism activities and psychological involvement in paddling of a group of paddlers. Participants were surveyed at the completion of a paddle tour. Data were analyzed using frequencies, confirmatory factor analysis, cross-tabulations, and ANOVA. Four types of leisure-tourism connection (LTC) were identified. People more highly involved with paddling tended to paddle while on vacation compared with other LTC types. The findings provide empirical evidence for previous assertions proposing a connection between involvement in leisure activities and subsequent tourism behaviors. 相似文献
87.
Heather Mair 《Leisure Sciences: An Interdisciplinary Journal》2013,35(5):443-445
This study examines females' participation in the male-dominated sport of motorcycling. Group interviews with female motorcyclists explore the meaning of this leisure activity in their lives and various factors that facilitate their participation. A grounded-theory approach reveals five sources of empowerment that women gain by participating in motorcycling. This study demonstrates the role facilitators play in creating and cultivating sources of empowerment. It also exposes how feelings of guilt, vulnerability, and concern about societal images can undermine women's feelings of empowerment. “Girl power” represents women's attempts to redefine femininity in a way that embraces the positive aspects of both femininity and masculinity and resists negative stereotypes that restrict women's choices of leisure pursuits. 相似文献
88.
Heather Li 《Journal of Business Finance & Accounting》2019,46(9-10):1063-1096
This study is the first to empirically analyze repetitive disclosures in the Management Discussion and Analysis (MD&A) section of the 10‐K filing. Repetitive disclosures refer to the extent that content in the MD&A is repeated from the audited financial statement notes. I empirically analyze repetitive disclosures in the MD&A section of the 10‐K filing, and find that firms tend to use more repetitive disclosures when firms have a new CEO, a high level of new disclosures in the notes, issued equity, and have missed the prior year's earnings benchmark. These findings suggest that not all managers use repetitive disclosures to simply obfuscate disclosures. Rather, some managers use repetitive disclosures to emphasize firm‐specific events, consistent with the succession hypothesis. The Securities and Exchange Commission (SEC) states that repetitive disclosures are uninformative and that such disclosures decrease the informativeness of other disclosures in the MD&A. Casting doubt on the SEC's comments, in my primary analyses, I find that repetitive disclosures are informative to investors; this result is stronger for individual investors. Overall, my results suggest that repetitive disclosures are informative, and such disclosures may be effective tools for providing information to investors. 相似文献
89.
Using governance metrics based on antitakeover provisions and inside ownership, we find that firms with weaker corporate governance structures actually have smaller cash reserves. When distributing cash to shareholders, firms with weaker governance structures choose to repurchase instead of increasing dividends, avoiding future payout commitments. The combination of excess cash and weak shareholder rights leads to increases in capital expenditures and acquisitions. Firms with low shareholder rights and excess cash have lower profitability and valuations. However, there is only limited evidence that the presence of excess cash alters the overall relation between governance and profitability. In the US, weakly controlled managers choose to spend cash quickly on acquisitions and capital expenditures, rather than hoard it. 相似文献
90.
Few attempts have been made to find out if the loyalty process for residents and tourists in the context of cultural festivals is the same. This study investigated the influence of involvement on satisfaction as factors contributing to the likelihood of returning to an annual festival for residents and tourists. A sample of 412 attendees of a cultural and historic festival in the Midwest region of the USA was surveyed. The results showed that both residents and tourists who were more involved with the festival had higher satisfaction levels. However, only residents who were highly satisfied with the festival were more likely to attend again, whereas tourists' satisfaction level did not significantly influence their likelihood of returning. For tourists, it is likely that their quest for novelty is influential in shaping their future intentions. Implications of this result for the sustainability of cultural festivals are discussed. 相似文献