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61.
Stphanie Petzold Valrie Barbat Frank Pons Michel Zins 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2019,36(4):459-472
This study examines the relationship between market orientation (MO) and the performance of small and medium‐sized enterprises (SMEs) within the context of economic crisis. It distinguishes between two levels of MO: responsive market orientation (RMO) and proactive market orientation (PMO). Data were collected on a sample of 300 SME. Findings indicate that SMEs, confronted with an economic downturn, use a MO approach that is both proactive and responsive, and reveal the moderator effect of the SME manager's perception of an economic crisis on PMO/RMO–performance. Research and practical implications are discussed. © 2018 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
62.
J. Gerald Bailie 《Annals of Tourism Research》1985,12(4):563-579
Canada's geographic position, adjacent to the United States and comparatively distant from other countries, has concentrated a very large part of the foreign travel into a north-south flow. The development of international travel statistical methodologies has been patterned upon this heavy preponderance of travel. The evidence shows that the magnitude and scope of the flow of people and money between Canada and the United States necessitated that a cooperative approach be taken by both countries in undertaking this large-scale, continuous statistical operation. Canada's international travel statistical methodologies have demonstrated a flexibility to adapt to changing travel patterns and the reduction in border restrictions and documentation. At the same time, the statistical systems have had to meet increased demands of international tourism on a global scale. 相似文献
63.
Tao Zeng 《Accounting Perspectives》2016,15(1):7-30
This paper examines the relationship of corporate social responsibility (CSR), tax aggressiveness, and firm market value. An economic model has been developed to show that profit‐maximization firms are willing to incur additional costs in CSR, such as paying more taxes, as long as they can differentiate their products from non‐CSR firms, and that socially conscious consumers will buy products from CSR firms at prices higher than those of non‐CSR firms. The empirical study in this paper indicates that the higher the CSR ranking of a firm, the less likely a firm is to engage in tax aggressiveness. It also indicates that a reputation of higher CSR will enhance firm market value. Using Canadian companies listed in the S&P/TSX 60 index, I find that both firms’ five‐year effective tax rates and annual effective tax rates are positively associated with their overall CSR scores as well as with their social scores. Firms’ five‐year effective tax rates are also positively associated with their governance index. I also find that firms’ overall CSR ranking and governance scores are positively associated with their market value. 相似文献
64.
We develop a model to examine implications of empowering shareholders to replace directors. We find that shareholder empowerment functions as a double-edged sword. On the one hand, it can weaken ineffective boards' incentive to hold on to their position. On the other hand, it can induce both effective and ineffective boards to behave strategically to avoid a potential dismissal. As a result, empowerment does not necessarily increase firm value; in some cases, empowerment exacerbates the agency problem it is intended to address. Giving shareholders the power to set board compensation (have a “say on pay”) can mitigate these problems. However, even when empowerment benefits (harms) the shareholders, firm value may decrease (increase). Finally, we discuss empirical and policy implications of the main findings. 相似文献
65.
Fred Phillips 《Accounting Perspectives》2013,12(3):261-276
In the role of financial analyst for a venture capital firm, you are assigned the responsibility of evaluating two online retailers who have applied for financing to build a distribution center in western Canada. Based on your developing knowledge of Canadian accounting standards for private enterprises (ASPE), you evaluate the financial reporting policies and financial results of the two companies to identify the company that is best suited for your firm's support. Through this case, you will refine your understanding of ASPE and you will exercise your reasoning and analytical skills. 相似文献
66.
Sebastian D. Becker Martin Messner Utz Schäffer 《Contemporary Accounting Research》2020,37(4):2224-2256
Previous studies on accounting innovations emphasize the key role played by innovators and other core actors in theorizing and popularizing such innovations. This paper extends this literature by drawing attention to the role of actors who occupy a more peripheral position within the innovation-based field. We regard accounting innovations as strategic action fields, in which core and peripheral actors interact to shape the trajectory of the innovation. In contrast to core actors, peripheral actors only weakly identify with the innovation-based field and often occupy a core position in some other industry, professional, and/or geographical field. Given their embeddedness in these other fields, they are likely to try to accommodate an innovation with existing practices. Such frame blending can be problematic for core actors who envisage a more radical frame shift. Using the case of Beyond Budgeting, we show how the interplay between core and peripheral actors shapes the trajectory of an innovation, in terms of the composition of the field and the framing tactics that dominate at different stages in the development of the field. Our paper advances a perspective on accounting innovations which highlights the variable nature of the innovation space, in terms of different actors entering and exiting this space over time, as well as the importance of considering the overlaps between an innovation-based field and other (industry, professional, geographical) fields. 相似文献
67.
Alexander Serenko Changquan Jiao 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2012,29(1):3-24
This project reports on the state of Information Systems (IS) research in Canada by analyzing research output and impact of Canadian IS scholars appearing in the form of peer‐reviewed journal articles. Specifically, we (a) measured individual productivity and impact, (b) measured institutional productivity and impact, (c) listed journals in which these works have appeared, (d) identified the most influential articles, (e) developed a ranking of IS scholarly journals from a Canadian perspective, and (f) compared the obtained journal ranking with the global IS journal rankings. Based on the findings, it was concluded that the Canadian IS discipline exhibits signs of academic maturity. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
68.
The Church in Somewhere (CIS) is a small community church which uses an Excel spreadsheet to keep its financial records. The church administrator is considering moving from a spreadsheet accounting system to a relational database system that can easily be expanded to include more information in the future. In this paper we examine the transforming process in this hypothetical case by following a resource‐event‐agent (REA) modeling paradigm to create a database. We then link the REA model to financial reporting using Microsoft Access. In addition, using the financial report in the database, students prepare and validate an eXtensible Business Reporting Language (XBRL) document for CIS. Instead of applying the complex U.S. Generally Accepted Accounting Principles (GAAP) Taxonomies, Release 2009 , the case uses a dedicated CIS Taxonomy to complete the mapping and tagging processes. 相似文献
69.
Xiaotao Yao Stan Xiao Li Christina Sue-Chan Youmin Xi 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2009,26(1):54-70
We suggest that the structural replacement thesis, which proposes that managers in Chinese nonstate-owned enterprises (NSOEs) possess more government ties than managers in Chinese state-owned enterprises (SOEs), is theoretically incomplete because it considers only the motivation of managers of NSOEs. The extensiveness of social ties is influenced also by the capability and opportunity for social actors to cultivate these social ties. We introduce the structural inducement thesis, which holds that SOE managers have more government ties than do NSOE managers, as an alternative to the structural replacement thesis. Our analysis of 250 Chinese managers' ties supports this structural inducement thesis. The theoretical and applied implications of these findings are discussed. Copyright © 2009 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
70.
Phillip T. Lamoreaux Landon M. Mauler Nathan J. Newton 《Contemporary Accounting Research》2020,37(4):2438-2471
This study investigates the relation between audit regulation and cost of equity capital. There is scant empirical evidence on this relation because changes in audit regulation are frequently accompanied by other major regulatory changes. We exploit variation in the timing of regulatory changes induced by foreign governments' staggered allowance of PCAOB inspections. Using a difference-in-differences design, we find that foreign SEC registrants with auditors from countries that allow PCAOB inspections enjoy a lower cost of capital, relative to foreign SEC registrants with auditors from countries that prohibit inspections. Furthermore, we find that this cost of capital effect is attenuated for companies with higher-quality governance mechanisms. Finally, we document that inspection access is associated with higher-quality analyst forecasts, which suggests that this change in audit regulation reduces information risk for market participants. 相似文献