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This study uses a rational ethical decision‐making framework to examine the influence of moral intensity (potential harm and social pressure) on whistleblowing intention and behaviour using organisational commitment as a moderator. A scenario was developed, and an online questionnaire was used to conduct an empirical analysis on the responses of 533 participants. The mean age and years of work experience of the respondents were 31 and 8.2 years, respectively. The results show, first, that while moral intensity is correlated with whistleblowing intention, only the potential harm is positively correlated with such intention. Second, potential harm and social pressure differentially affect whistleblower choice of using an internal or external channel. Third, organisational commitment has a moderated mediation effect among moral intensity, whistleblowing intention and behaviour. Fourth, whistleblowers may be grouped into four conceptual types: indifferent, rebel, mature and spoil. Finally, theoretical and managerial implications of the findings are discussed. 相似文献
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This article examines the impact of foreign banks on the monetary policy transmission mechanism in the Korean economy during the period from 2000 to 2012, with a specific focus on the lending behavior of banks with different types of ownership. Using bank-level panel data of the banking system in Korea, we present consistent evidence on the buffering impact that the foreign banks, especially foreign bank branches including US bank branches, on the effectiveness of the monetary policy transmission mechanism in Korea from the bank-lending channel perspective during the global financial crisis of 2008–2009. 相似文献
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Does information risk affect the implied cost of equity capital? An analysis of PIN and adjusted PIN
Lee-Seok Hwang Woo-Jong Lee Seung-Yeon Lim Kyung-Ho Park 《Journal of Accounting and Economics》2013,55(2-3):148-167
Using a unique dataset of Korean listed companies for which trade initiators are correctly identifiable, we estimate bias-free PIN (probability of informed trading) that is no longer subject to the trade misspecification problem and test whether it is related to expected returns. Unlike prior studies, we find that bias-free AdjPIN, the adjusted PIN purged of a liquidity component, is positively related to implied cost of equity. Our findings suggest that the errors in PIN variables hamper a proper identification of PIN pricing in prior studies. 相似文献
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本文在内生经济增长理论的基础上,建立含能源研发的经济增长模型,借助动态优化的方法,分析能源研发对经济增长的关键作用。研究结果表明:能源研发活动具有规模收益递增的特点,对能源供应源的扩张具有特殊贡献,有助于经济摆脱能源的约束,实现可持续增长。 相似文献
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Jose Wong Hung‐Che Wu Ching‐Chan Cheng 《International Journal of Tourism Research》2015,17(6):521-536
This study aims to examine the interrelationships among the festival quality dimensions, festival quality, emotion, festival image, festival satisfaction and festival loyalty. Analysis of data from 454 attendees in the 12th Macau Food Festival indicates that the proposed model fits the data. The result of this study will assist festival management in developing and implementing market‐orientated service strategies to increase quality and image, and enhance the emotion and satisfaction of attendees in order to attain their loyalty toward food festivals. Copyright © 2014 John Wiley & Sons, Ltd. 相似文献
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Film‐induced tourism has recently gained increased attention in academic research. Although previous literature has identified the existence of consumer–celebrity attachment, scant empirical studies have examined whether celebrity attachment influences behavioral intentions in a film tourism context. The purpose of this study is to examine the relationship between celebrity attachment and behavioral intentions as well as to clarify the role of place attachment. Survey data from 312 tourists in Taiwan indicate that celebrity attachment is positively related to behavioral intentions. Moreover, place attachment partially mediates the relationship between celebrity attachment and behavioral intentions. Implications of these findings for managing marketing strategies as well as future research directions are subsequently discussed. Copyright © 2013 John Wiley & Sons, Ltd. 相似文献
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Yee‐Ching Lilian Chan 《Accounting Perspectives》2019,18(1):13-21
The case requires students to evaluate the current situation and growth options of a small business, Dory & Nemo Early Learning Center (D&N), which provides intergenerational programming to preschool children at a retirement home. The learning center was opened in September 2014, and it was able to make a small profit each year. However, it is projected that there would be a 75 percent decrease in net income from $8,072 in Fiscal 2016 to $1,819 in Fiscal 2017. Davis and Nathans, business partners of D&N, met to discuss the following growth options: (i) Mosaic Retirement Residences' proposal to set up two learning centers at their retirement homes each year for a total of six in three years and (ii) Harmony Retirement Residences' proposal for leasing space to set up learning centers at their retirement homes, one new learning center a year for a total of three in three years. Furthermore, Davis and Nathans had decided to increase the program fee from $320 to $350 per week for the 2017–18 academic session in September. They would also like to reduce their workload from 50 to 40 hours per week, increase their vacation time from two to three weeks, and increase their salaries and bonuses. Students must consider personal objectives of business partners and mission of D&N in the analysis. They learn to identify relevant information for decision making, apply appropriate analytical tools for quantitative analysis, integrate qualitative and quantitative factors in decision making, and make recommendations consistent with analysis. 相似文献
40.
国际和平公园是自然资源跨界保护的一种具体运用,它是以生态完整性为基础,以可持续发展为根本目标的一种新的发展理念。泛珠江三角洲作为一个经济区域,其在形成基础与发展模式及发展理念上同跨界保护异曲同工。本文以世界上第一个国际和平公园——加、美边界的沃特顿—冰川国际和平公园为例,挖掘跨界保护的根本思想与管理策略,为"泛珠三角"经济的可持续发展提供借鉴。 相似文献