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51.
The determinants of risk disclosure in the annual reports of listed state-owned enterprises (SOEs) have yet to be fully explored. This paper examines the potential impact of the composition of the boards of directors and other company-specific features on risk disclosure levels. The presence of women on a board made a significant difference to risk disclosure, as did the age of board members. Board directors having an accounting or finance/business qualification affected risk disclosure negatively; company size and an internet visibility were positively related to risk disclosure. Although an Italian study, the lessons here will have application to academia and to practitioners, policy-makers and standard-setters worldwide. 相似文献
52.
Previous research has studied several factors influencing advertising responses. However, this body of work has been mainly conducted in contexts where the target audience is a minority with a perceived lower status in the host country. This current study examines the effect of endorser ethnicity on advertising in the specific context of Qatar. This is a unique context where the target audience is the local empowered numerical minority. We propose to study the moderator effects of product type (utilitarian versus hedonic product) and product ethnic orientation (ethnic oriented versus global product) for both, the minority and mainstream groups to explain some of the previously contradicting findings. Data is collected using a three factor between-subject experimental design. Findings reveal the moderating effects of the audience minority vs. majority status. Theoretical and practical implications are discussed. 相似文献
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Alotaibi Khaled O. Helliar Christine Tantisantiwong Nongnuch 《Journal of Business Ethics》2022,175(1):207-230
Journal of Business Ethics - In contrast to the conventional fund management industry with a profit-oriented logic based on risk and return, ethical and faith-based funds should follow the... 相似文献
54.
ABSTRACTWorkflow management is a core component of modern Enterprise Information Systems (EISs) infrastructure that automates the execution of critical business processes. One of the particular interests of the security community is how to ensure the completion of the workflow execution in the presence of authorisation constraints. These constraints present some restrictions on the users or the roles that are authorised to execute the workflow tasks. The goal is to enforce the legal assignments of access privileges to the executors of the workflow tasks. Despite the variety of approaches proposed in this context, an approach dedicated to the inter-organisational workflows is still missing. In this paper, we take a step towards this goal by proposing a multi-agent-based model, named RPMInter-Work (task-Role assignment Planning Model for Inter-organisational Workflow). Our approach aims to perform the planning of the task-role assignments in inter-organisational workflow in presence of authorisation constraints that are related to task-role assignments. In our research work, this planning problem is formulated as a DisCSP (Distributed Constraint Satisfaction Problem). Our proposed contribution is based on the requirements of inter-organisational workflows, in particular, the autonomy of the participating organisations and the respect of their privacy. A prototype of RPMInter-Work is implemented using JADE (Java Agent DEvelopment) platform and some evaluation results of this prototype are exposed in this paper. 相似文献
55.
Review of Quantitative Finance and Accounting - Prior literature shows that financial disclosures and corporate governance both impact firm performance. This paper documents an important topic that... 相似文献
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This paper examines the effects of the recent spate of financial exchange mutual-to-stock conversion phenomenon on the performance of listed exchanges and the quality of the stock market using the Australian Stock Exchange (ASX) as a case study. We find that the ASX stock significantly outperformed the stock index and the control group on a market-adjusted return basis. The stock market performance is driven by strong operating performance. The profitability ratios of the ASX have significantly improved in the five years following the demutualization and self-listing. The performance improvements remain significant even after controlling for growth in the Australian economy. From a market quality perspective, we document evidence of increased trading activity by foreign investors after ASX’s demutualization and self-listing. Interestingly, we also find that bid-ask spreads of the stock market have narrowed in the post-conversion period. In particular, small-cap firms have become more liquid. The results show that stock exchange conversion from mutual to publicly traded exchange is not only value enhancing for the exchange and its shareholders, but it is also beneficial for the stock market as a whole. 相似文献
57.
A Distance-Based Collective Preorder Integrating the Relative Importance of the Group's Members 总被引:1,自引:1,他引:1
In this paper, we propose an aggregation procedure, which includes two steps. In the first one, the group's members elaborate individually a preorder (total or partial) on the alternatives set. These preorders can be obtained, for example, by applying a multicriterion aggregation procedure such as ELECTRE III, PROMETHEE I or II. In the second step, these individual preorders (total or partial) are aggregated into a collective preorder (total or partial). For this purpose, we first built a distance measure between pairs of binary relations in order to quantify the divergence between two preorders. Then we determine, for each pair of alternatives, the relative importance coefficients of the group's members by using a method based on subjective and objective components. These coefficients and the distance measure are finally exploited by an iterative algorithm in order to elaborate a collective preorder synthesizing the individual preorders. 相似文献
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Khaled Hussainey Basil Al‐Najjar 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2012,29(4):366-377
We examine the determinants of RiskMetrics/ISS Ratings of the quality of UK companies' corporate governance practice and investigate whether corporate governance mechanisms and firm specific characteristics affect these ratings. We also investigate the association between firms' financial distress and these ratings. Using data for nonfinancial Financial Times Stock Exchange (FTSE) 250 firms over the 2003 to 2009 period, we find that board independence, managerial ownership, institutional ownership, firm size, and profitability are associated with firms' corporate governance ratings. In addition, we find that more independent directors on the board, more institutional ownership, and larger size lead to a high level of board‐related ratings. Finally, we find no association between corporate governance ratings and financial distress. Copyright © 2012 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
60.
Khaled Choudhury 《Business Strategy Review》2009,20(1):22-29
CEOs universally wish to know what customers are experiencing and what they make of their experiences, says Khaled Choudhury. Often, they don't have a clue. Is this because most businesses haven't looked outside for competent market researchers or the best customer relationship management software? Actually, it's more basic than that. There are six common barriers that must be overcome – and they are all inside the company. 相似文献