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81.
Aichia Chuang Chun‐Yang Lee Chi‐Tai Shen 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2014,31(1):59-74
Drawing on social information processing theory, this study uses a multilevel design to integrate the literature on organizational justice with the literature on feedback‐seeking behaviour. Results from a laboratory study with data involving 690 employees showed that individual‐level interpersonal justice was related to employee negative feedback‐seeking behaviour (NFSB) via the mediation of trust in the supervisor. Multilevel analysis of the follow‐up field study with data involving 390 employees from 46 teams confirmed the findings of the laboratory study and indicated that team‐level interpersonal justice was associated with NFSB through a supportive climate. Also, team‐level supervisor support climate was positively related to individual‐level trust in the supervisor. The paper discusses managerial implications of these findings and suggests directions for future research. Copyright © 2014 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
82.
Bin Li Gianfranco Siciliano Mohan Venkatachalam Patricia Naranjo Rodrigo S. Verdi 《Contemporary Accounting Research》2021,38(1):129-179
This study adopts a two‐step approach to highlight the disclosure quality channel that drives economic consequences of IFRS adoption. This approach helps address the identification challenge noted by prior research and offers direct evidence on the role of disclosure quality. In the first step, we document the impact of the IFRS mandate on changes in disclosure quality proxied by the granularity of line item disclosure in financial statements. We find that IFRS‐adopting firms provide more disaggregated information upon IFRS adoption, such as more granular disclosure of intangible assets and long‐term investments on the balance sheet and greater disaggregation of depreciation, amortization, and nonoperating income items on the income statement. In the second step, we link the observed disclosure changes to the benefits and costs of IFRS adoption. We show that greater disaggregated information due to IFRS adoption enhances market liquidity and decreases information asymmetry, but does not affect audit fees differentially. Our evidence has implications for standard setters as they evaluate cost‐benefit trade‐offs when considering disclosure changes in the future. 相似文献
83.
Genevive Schoeb Benjamin Lafrenire‐Carrier Martin Lauzier Franois Courcy 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2021,38(1):17-28
Research on transfer of training (training transfer) has flourished in recent years. Given the absence so far of any comprehensive review of the various transfer measurement instruments used, a systematic review of research to date was performed. Three main findings emerged from the 51 studies reviewed: (1) there is a divergence between the definitions of transfer described in the studies and the concept of transfer reflected in the measurement instruments; (2) there are many different kinds of measurement instruments; and (3) scant information has been published on the parameters of the training whose transfer is being measured. In light of these findings, a research agenda is proposed for evaluating training transfer. 相似文献
84.
Teresa Tiaojung Hsu Kuen‐Hung Tsai Ming‐Hung Hsieh Wei‐Yuan Wang 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2014,31(1):44-58
Although prior research has examined the linkage between strategic orientation and new product performance, existing empirical evidence suggests exploration of the effects of a firm's internal factors on this linkage is required. This study aims to fill the marketing literature gap by addressing how technological capability moderates the strategic orientation‐new product performance relationship. This study measures new product performance as a two‐dimensional construct to avoid the oversimplified bias. Research hypotheses are tested using a sample of 121 information system product projects and a hierarchical regression approach is utilized. Results show that (a) technological capability strengthens the market orientation‐performance relationship and (b) technological capability affects the financial performance effects of market and technology orientations via market performance. Copyright © 2014 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
85.
Tieshan Li 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2013,30(4):252-263
This article presents a study of the effects of both symmetric and asymmetric market expansion on two retailers and their consumers. Envisioning two retailers along a Hotelling line, this article describes both the symmetric and asymmetric expansion of the market; the most interesting results occur when expansion is asymmetric. Applying game theory and showing the results numerically, I find three categories of unit‐distance moving costs incurred in three scenarios: when both retailers choose to move, when only one retailer chooses to move, and when neither retailer chooses to move. With fixed moving costs, moving is the dominant strategy for the retailer close to market expansion. Surprisingly, the retailer located the farthest away from the expansion has the highest profits. Copyright © 2013 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
86.
Kelly Dye Albert J. Mills 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2011,28(4):427-439
Findings of an extensive archival study of Pan American Airways (PAA) strongly support Acker's (1990) notion of the presence and importance of a dominant discourse of organizing logic in structuring a gendered order. Findings also demonstrate that the presence of alternative, but not necessarily feminist, discourses can serve to upset the gender order of organizations. Thus, we conclude that changing the organization's gender substructure (Acker, 1992b) by changing the dominant discourse or introducing competing discourses may help to destabilize “truths” and interrupt the perpetuation and reification of policies, practices, and understandings that are often taken for granted despite their ability to silence voices and privilege some groups over others. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
87.
Franoise Simon 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2010,27(4):292-305
An experiential construct was developed and applied to an online information search context involving new customers of a commercial website. The construct reflects daydreaming, enjoyment, and immersion. Our results show: (a) the online consumption experience has significant influence on attitude toward the website and intention to revisit, (b) enduring involvement and rational engagement have positive effects on daydreaming and enjoyment, (c) Internet search skill has no association with enjoyment or immersion. Practical implications and future research directions are discussed. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
88.
Ho‐taek Yi Alan J. Dubinsky Chae Un Lim 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2013,30(2):86-100
This article introduces the unique context of a partially‐integrated channel (PIC) that incorporates both market and hierarchical governance forms. In so doing, it examines determinants of the manufacturer's support for a PIC. Using power‐dependence and marketing effectiveness theories, we collected data from 172 marketing managers in charge of PICs in 15 companies in South Korea. The results showed that from the power‐dependence perspective, demand volatility, manufacturer's competitive intensity, and channel concentration are positively related to a manufacturer's dependence on the retailer, which is positively related to the manufacturer's support for the PIC with a retailer. From a marketing effectiveness perspective, channel bonding and customer linking are positively associated with manufacturer marketing effectiveness, which is an antecedent to PIC support for a retailer. Copyright © 2013 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
89.
Stphanie Chasserio Marie‐Jose Legault 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2010,27(3):236-248
The scarcity of women among highly qualified professionals in business‐to‐business information and communication technologies (ICT) in Europe and in North America has been noted as recently as the late 1990s (Panteli, Stack, Atkinson, & Ramsay, 1999). The organization and management of work in such firms is typically project‐based. This has many consequences, including: long working hours with fierce resistance to any reduction, unpaid overtime, high management expectations of employee flexibility to meet unanticipated client demands, and the need for employees to negotiate flexible work arrangements on a case‐by‐case basis with a project manager who often has much discretion on whether to accommodate such requests. We found that women are particularly disadvantaged in such a system, which could partly explain their under‐representation in such jobs. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
90.
Georges Dionne Sadok Laajimi Sofiane Mejri Madalina Petrescu 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2008,25(2):134-152
Through Canadian publicly traded companies, this study assessed how combining firms' continuous valuations by the market (structural model) with the value given in their financial statements (accounting model) could enhance prediction of a company's probability of default. The hybrid model outperformed other models. Specifically, estimated structural probabilities of default (PDs) contributed significantly to predicting default probabilities when they were included alongside accounting and macroeconomic variables in our hybrid model. These results were obtained with two versions of the structural model: the Merton model (Merton, 1973, 1974) and the default barrier model (Brockman & Turtle, 2003). Both models were estimated with the maximum likelihood method. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd. 相似文献