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1.
An experimental study investigated the influence of mood on the acquisition of affective consumer attitudes. Within an evaluative conditioning paradigm, participants in happy or sad mood were presented with evaluatively neutral products paired with affectively liked or disliked faces. Subsequent likability ratings revealed that the mere co‐occurrence of a product with the valenced face influenced the evaluation of the previously neutral targets. However, this effect of affective learning was significantly stronger in the sad‐mood condition. A subsequent awareness test indicated that contingency awareness plays a role in the acquisition of consumer attitudes. The implications for consumer research and attitude formation processes are discussed. © 2004 Wiley Periodicals, Inc. 相似文献
2.
This paper critically evaluates Transnational Corporations’ (TNCs) claimed adherence to the Global Reporting Initiative (GRI)’s ‘labour’ and ‘human rights’ reporting guidelines and examines how successful the GRI has been in enhancing comparability and transparency. We found limited evidence of TNCs discharging their accountability to their workforce and, rather, we found evidence to suggest that disclosure was motivated more by enhancing their legitimacy. TNCs failed to adhere to the guidelines, which meant that material information items were often missing, rendering comparability of information meaningless. Instead, TNCs reported large volumes of generic/anecdotal information without acknowledging the impediments they faced in practice. 相似文献
3.
Eva Ferreira 《European Journal of Finance》2018,24(10):828-848
This paper analyzes the dynamics of pair comovements between different domestic European stock market returns (Spain, France, Germany, Switzerland and the United Kingdom) seeking to check whether there is a unique source of risk driving those dynamics. Once it is shown that the comovements are time-varying, the question is to find whether a global index such as the Euro Stoxx can be considered the main source of risk. To that end we estimate and test for time-varying global pair covariances and for time-varying remaining pair covariances once the effect of the Euro Stoxx is removed. The empirical results are obtained considering locally stationary variables, a family that includes variables with first and second time-varying moments. Under that framework time-varying means and covariances can be estimated using a spline-based procedure and Wald-type statistics can be computed to test for time-variations. A simulation study shows that the role of the mean estimation part is crucial to the good performance of the tests for second moments. The empirical results evidence that all global pair covariances for the European countries analyzed are time-varying, but also that the Euro Stoxx can be considered as the driving source of risk for these time-varying dynamics. This conclusion is very useful for modeling purpose and financial strategies. Finally, we repeat the analysis considering the Nasdaq as an alternative global index and find that it explains only a small part of the dynamics in the European pair comovements. 相似文献
4.
Pablo Piñero Martin Bruckner Hanspeter Wieland Eva Pongrácz Stefan Giljum 《Economic Systems Research》2019,31(2):206-227
A new approach to allocate environmental responsibility, the ‘value added-based responsibility’ allocation, is presented in this article. This metric allocates total environmental pressures occurring along an international supply chain to the participating sectors and countries according to the share of value added they generate within that specific supply chain. We show that – due to their position in global value chains – certain sectors (e.g. services) and countries (e.g. Germany) receive significantly greater responsibility compared to other allocation approaches. This adds a new perspective to the discussions concerning a fair distribution of mitigation costs among nations, companies and consumers. 相似文献
5.
6.
Soňa Lemrová Eva Reiterová Renáta Fatěnová Karel Lemr Thomas Li-Ping Tang 《Journal of Business Ethics》2014,125(2):329-348
In this study, we develop a theoretical model of monetary intelligence (MI), explore the extent to which individuals’ meaning of money is related to the pursuit of materialistic purposes, and test our model using the whole sample and across college major and gender. We select the 15-item love of money (LOM) construct—Factors Good, Evil (Affective), Budget (Behavioral), Achievement, and Power (Cognitive)—from the Money Ethic Scale and Factors Success and Centrality and two indicators—from the Materialism Scale. Based on our data collected from 330 university students in Czech Republic, we provide the following findings. First, our formative models are superior to our reflective models. Second, for the reflective model, money represents Power, Good, Achievement, and not Evil, in the context of materialism. Our formative model suggests that those who pursuit materialism cherish Achievement (vanity) but Budget their money poorly. Third, multi-group analyses illustrate that humanities students (62.4 % female) consider money as Evil and Budget their money poorly, while those in natural sciences (37.6 % female) do not. Further, men are obsessed with Achievement, whereas women do not Budget their money properly, suggesting reflective temptation for males and impulsive temptation for females. Our novel discoveries shed new lights on the relationships between LOM and materialism and offer practical implications to the field of consumer behavior and business ethics. 相似文献
7.
Eva Traut-Mattausch Tobias Greitemeyer Dieter Frey Stefan Schulz-Hardt 《Journal of Consumer Policy》2007,30(4):421-434
The aim of the present report is to review research demonstrating the role played by expectations for observed illusory price
increases after the euro introduction in Germany. In laboratory experiments when participants are asked to estimate price
changes in a restaurant following the euro introduction, the price estimates are found to be biased in the direction of the
expectation of rising prices. The research also examines the extent to which a similar judgment bias is evident in other areas
and how interventions counteract the bias. A further focus of the research is on the underlying process. In this respect the
results show that the bias is based on a selective outcome correction process not previously described. Theoretical implications
and practical implications for consumer policy issues are highlighted.
相似文献
Stefan Schulz-HardtEmail: |
8.
Elena Fraj-Andrés Eva Martinez-Salinas Jorge Matute-Vallejo 《Journal of Business Ethics》2009,88(2):263-286
Since it implies a reduction in the quality and the quantity of the natural resources, environmental degradation is a present
day problem that requires immediate solutions. This situation is driving firms to undertake an environmental transformation
process with the purpose of reducing the negative externalities that come from their economic activities. Within this context,
environmental marketing is an emerging business philosophy by which organizations can address sustainability issues. Moreover,
environmental marketing and orientation are seen as valuable strategies to improve a firm’s competitiveness. However, the
literature that has analyzed the link between environmental strategies and firms’ results has been inconclusive and contradictory.
In this study, we propose and test a model that analyses how the implementation of ecological issues within a firm’s marketing
strategy and orientation influences organizational results. Data were obtained through a survey sent to Spanish manufacturing
firms. The results show that environmental marketing positively affects firms’ operational and commercial performance and
this improvement will influence their economic results. Moreover, environmental marketing is revealed as an excellent strategy
to obtain competitive advantages in costs and in product differentiation. Thus, this study agrees with the researchers who
affirm that environmental strategies positively affect firm’s competitiveness while reducing environmental impact. 相似文献
9.
The effect of entrepreneurship education in schools on entrepreneurial outcomes: a systematic review
Management Review Quarterly - This study systematically reviewed 21 quantitative and qualitative articles on the effect of entrepreneurship education in schools. We reviewed short-term effects,... 相似文献
10.
Eva K. Jermakowicz Jenice Prather-Kinsey Inge Wulf 《Journal of International Financial Management & Accounting》2007,18(3):151-191
International Financial Reporting Standards (IFRS) are required for consolidated financial statements of all European Union (EU) publicly traded companies starting from the December 2005 fiscal year end [Regulation (EC)]; and endorsed by the International Organization of Securities Commission (IOSCO) for its member countries beginning in 2000. We examine the challenges and benefits, including value relevance, of the adoption of IFRS by DAX‐30 companies, the German premium stock market. Based on a survey sent to DAX‐30 company executives, we find most companies agreeing that implementing IFRS should improve the comparability of financial statements. The complex nature, high cost of adopting and lack of guidance for implementing IFRS, as well as increased volatility of earnings after adopting IFRS, are listed among the most important challenges of conversion to IFRS. We use regression to measure another benefit: the value relevance of book values of earnings and equity in explaining market values of DAX‐30 companies during the period 1995–2004. Using 265 observations, we find that adopting IFRS or US Generally Accepted Accounting Principles or cross‐listing on the New York Stock Exchange significantly increases the value relevance of earnings relative to market prices. 相似文献