Adoption of the International Financial Reporting Standards by Greek non-listed companies: The role of coercive and hegemonic pressures

In this paper, we examine the motivations for preparers in Greek non-listed companies to adopt International Financial Reporting Standards (IFRS). Previous literature has focused on listed companies and assessed the effect of IFRS on market efficiency to justify its adoption. Using data from a cross-sectional survey and from interviews with senior managers, our analysis indicates that the motivations to adopt IFRS in Greece are not primarily related to the technical competence of the standards. We draw insights from literature on institutional theory and hegemony based on the Selections from the Prison Notebooks of Gramsci, and show that the decision to comply with IFRS can also be motivated by coercive and hegemonic pressures, which are exerted by powerful institutional constituents as they interact with organisations’ strategic interests at the international and national level. The adoption of IFRS is driven predominantly by the pressures exerted by parent companies on their subsidiaries and by the legal requirements of the state, but also through borrowing and debt-contracting requirements as enforced by civil society actors, such as financial institutions. This mobilisation of power plays a pivotal role in supporting the establishment of IFRS among non-listed companies.     

Does IFRS Adoption Increase the Accuracy of Chinese Analysts’ Forecasts?

This article investigates the impact of International Financial Reporting Standards (IFRS) adoption on the accuracy of Chinese analysts’ earnings forecasts. We find that after IFRS adoption, the accuracy of Chinese analysts’ forecasts decreases rather than increasing as they do in developed countries documented by the extant literature. Further investigation finds that this decrease is associated with a fair value measurement of financial assets held for trading. Our finding provides empirical evidence supporting the argument that the effectiveness of IFRS adoption could be negative in a developing country depending on its setting and fair value measurement brought about by IFRS could contribute to the negative effect in this setting.     

基于IFRS15的我国网店收入确认探析

网络销售相对于传统销售在收入确认上更为复杂,本文通过介绍网店销售模式的特点和收入确认中存在的问题,将即将施行的IFRS15与我国现行收入准则进行比较,形成网店收入确认的几点启示。     

Profiling mobile TV adopters in college student populations of Korea

By profiling demographic characteristics, perceived general adoption attributes, perceived value-based adoption attributes, motivational needs, mass media use, and content interest, this exploratory study examines the nature of four categories of mobile TV adopters — current, potential, continuous non-, and discontinuous user groups. Despite the limited sample size (N = 214), there are some meaningful findings. First of all, the non-adoption rate of mobile TV of the continuous non-, and discontinuous user groups is higher than the adoption rate of the current and potential user groups. Less than half of the respondents (N = 34) who had used TV on a mobile device were unwilling to use it again in the next twelve months, and almost half of those (N = 102) did not have the intention of using it within the coming year. The results suggest that the discontinuous group seems to have been dissatisfied with the actual mobile TV use when compared with their expectations and evaluations, while the potential user group is more likely to have high expectations and positive evaluations before the adoption and use of mobile TV. All user groups were unwilling to pay the fee, despite the current and potential user groups perceiving the exceptional values. No differences were found in the personality trait of innovativeness and mass media use behaviors among the four groups.     

Understanding the role of situational factors on online grocery shopping among older adults

This paper seeks to identify the situational factors that drive the adoption of online grocery shopping among older adults. A two-step research process is employed. First, exploratory qualitative research is carried out to identify situational factors that older adults take into account when deciding whether to buy groceries online. This is followed by a conjoint experiment to determine which situational factors are considered most important when making such a decision. The sample consisted of 9 participants in the in-depth individual interviews and 206 respondents in the conjoint experiment. The findings indicate that health, mobility issues, and distance to a store are the most important situational factors driving older adults to buy groceries online. Moreover, the findings confirm that the adoption of online grocery shopping among older adults is a result of a complex trade-off of situational variables. The findings contribute to managerial practice by providing online grocery retailers with insight that can be applied when designing promotional programs targeted at older adults.     

法眼看收养被拐儿童

收养制度的确立不仅保护当事人的合法权益,公共权力的介入程度和介入方式,更关系到千百个家庭的幸福与社会的和谐。中国的《收养法》1999年4月1日起施行,时至今日已有十多年,经过了两次普法教育,然而,在现实中仍有不少人对其知之甚少,违法收养,严重的还构成犯罪。例如,收养被拐卖的儿童,不仅毁坏了一个健康的家庭,还扰乱了社会秩序,这与我们现在构建的法治社会,和谐社会,格格不入。从《今日说法》的真实案例分析此问题形成的原因以及解决对策。     

从信息采纳的角度探讨制糖业信息化问题

广西的制糖业面临激烈的国内和国际竞争,信息技术是提高制糖企业效益和竞争力的有力手段。但是,目前对企业引入信息技术后的技术扩散过程缺乏对微观扩散机制的研究。文章在UTAUT模型的基础上,对企业引入信息技术后员工的采纳过程进行了探讨。     

Where have all the flowers gone? Forecasting green trends in the automobile industry with a choice-based conjoint adoption model

With rising gas prices, global warming, and green thinking, all-electric vehicles are currently considered the automobile technology of the future. However, besides their advantages electric drive trains also exhibit several disadvantages. Moreover, history shows several failed attempts to establish electric vehicles. Thus, a reliable forecasting model is needed that predicts if the current trend is sustainable. We develop and empirically test a choice-based conjoint adoption model that uses individual-level preferences as a basis for prediction. Predictions are mapped to the time of the next planned purchase in order to establish the adoption process. The model extends existing research in several ways. First, no prior information, e.g., historical market data or a functional form of the adoption process, has to be integrated. Second, the model allows dynamic modifications of product specifications or competition at different points in time. Third, a no-choice option can be integrated so that a technology switch is not forced by the model itself and switching costs can be considered. The empirical results reveal different critical factors for the adoption of all-electric vehicles, such as purchase price, range, timing of the market entry, or environmental evolution, which could lead to a solid base of consumers preferring this option.     

To Justify or Not to Justify: The Role of Anticipated Regret on Consumers’ Decisions to Upgrade Technological Innovations

Prior research suggests that adoption decisions are primarily based on product features and experiential opportunities, like trial and observation. Our research follows inquiries that identify anticipated regret (AR) as an emotion integral to consumer decision making. Prior research and current retailing practice assume that AR can be alleviated by compelling product attribute-based rationales for immediate purchase. These rationales often take the form of direct attribute comparisons between the current best and the future technologies. Counter-intuitively, we find that giving consumers attribute-based justifications for immediate purchase produces a uniform level of AR and purchase delay regardless of the perceived rate of innovation (PRI). However, under conditions of low PRI and no justification, AR decreases significantly. A clear implication of our findings is that firms marketing current technology should not rush to provide consumers with justifications for immediate upgrade since such communications will remind consumers of what they might miss if they adopt now, resulting in increased AR and purchase delays. Instead, we suggest that retailers focus promotional efforts on highlighting the hedonic benefits consumers experience by adopting today.