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排序方式: 共有45条查询结果,搜索用时 15 毫秒
1.
Kenny Z. Lin 《The International Journal of Accounting》2006,41(2):163-175
This study investigates whether foreign investment enterprises (FIEs) in China alter their corporate reporting behavior in response to a known schedule of tax-rate increases. The context of this investigation is a tax-incentive scheme that allows firms to pay taxes at a reduced rate for a limited period of time, and then at a higher rate when this period expires. If managers attempt to maximize firm value by minimizing tax costs, then the spread of tax rates in the periods surrounding the rate change may provide a substantial incentive for them to accelerate revenue and defer expenses. Consistent with this hypothesis, the empirical results indicate that firms report significantly higher discretionary current accruals for the years before tax-rate increases. The evidence, which indicates that firms manage earnings upward to take advantage of lower tax rates that are available in certain years, has important implications for tax policymakers. 相似文献
2.
Rochele Isabel Bagnolini Boschetti Marcelo Gattermann Perin Márcia Dutra de Barcellos Cláudio Hoffmann Sampaio Kenny Basso 《Journal of Financial Services Marketing》2017,22(1):3-13
This study fills an important gap in the literature by exploring the effects of the attractiveness of a non-monetary promotion with premiums on credit card purchase intention and brand selection. Two experimental studies involving 386 undergraduates were done. Non-monetary sales promotions with attractive premiums have a positive influence on the credit card purchase intention, compared to non-monetary sales promotions with unattractive premiums. On brand choice, non-monetary sales promotions with attractive premiums increase the likelihood of brand choice promoted. Premiums attractiveness is an important variable in the evaluation of a promotional offer that aims to increase the intention purchase and motivate the selection of brand. This study helps managers in choosing the types of premiums that are valued by consumers in a promotion. Most of the studies explore monetary promotions, while this study contributes to literature by exploring the gap about the effects of non-monetary sales promotions on purchase intention and brand selection, especially in the bank services environment. 相似文献
3.
The painful truth is that the Internet has been a letdown for most companies--largely because the dominant model for Internet commerce, the destination Web site, doesn't suit the needs of those companies or their customers. Most consumer product companies don't provide enough value or dynamic information to induce customers to make the repeat visits--and disclose the detailed information--that make such sites profitable. In this article, David Kenny and John F. Marshall suggest that companies discard the notion that a Web site equals an Internet strategy. Instead of trying to create destinations that people will come to, companies need to use the power and reach of the Internet to deliver tailored messages and information to customers. Companies have to become what the authors call "contextual marketers." Delivering the most relevant information possible to consumers in the most timely manner possible will become feasible, the authors say, as access moves beyond the PC to shopping malls, retail stores, airports, bus stations, and even cars. The authors describe how the ubiquitous Internet will hasten the demise of the destination Web site--and open up scads of opportunities to reach customers through marketing "mobilemediaries," such as smart cards, e-wallets, and bar code scanners. The companies that master the complexity of the ubiquitous Internet will gain significant advantages: they'll gain greater intimacy with customers and target market segments more efficiently. The ones that don't will be dismissed as nuisances, the authors conclude. They suggest ways to become welcome additions--not unwelcome intrusions--to customers' lives. 相似文献
4.
Kenny Z. Lin Ian A. M. Fraser & David J. Hatherly 《Journal of Business Finance & Accounting》2000,27(7&8):821-857
This paper provides evidence as to how five factors highlighted in the current UK auditing standard are taken into account by auditors in analytical review (AR) judgements. While the relative importance of particular cues was generally found to be consistent with the standard, certain factors were taken into account only to a marginal extent. Little evidence of configural cue usage was identified. The study also provides evidence of a tendency towards conservatism in the way auditors approach AR. The results suggest both that the potential to substitute AR for other substantive procedures may be realised only imperfectly and that the issue of configural reasoning should be addressed in the auditing standard. 相似文献
5.
The continuing and deepening economic reforms in China have brought many changes both socially and economically to the society. The primary function of auditing in China has begun to shift away from the traditional tax compliance assessment towards the credibility lending to financial statements. The economic reforms and the development of the Accounting Standards for Business Enterprises have necessitated the parallel development of auditing standards in China. While some significant differences exist, the new Chinese auditing standards are, in a number of important aspects, similar to the professional standards promulgated by the International Federation of Accountants. The development of a comprehensive body of standards, auditor independence, the role of certain auditing techniques, and certified public accountant (CPA) population are the major areas that China needs to improve. Opening up the Chinese accounting industry will trigger significant advances in the implementation of Chinese standards and the development of the Chinese accounting profession. 相似文献
6.
7.
This article investigates the preferences of student and newly graduated nurses for pecuniary and nonpecuniary aspects of nursing jobs. It is the first study applying methods based on discrete choice experiments to a developed country nursing workforce. It is also the first to focus on the transition through university training and into work. This is particularly important as junior nurses have the lowest retention levels in the profession. We sample 526 individuals from nursing programmes in two Australian universities. Flexible and newly developed models combining heteroscedasticity with unobserved heterogeneity in scale and preference weights are estimated. Overall, salary remains the most important feature in increasing the probability that a job will be selected. ‘Supportive management/staff’ and ‘quality of care’ follow as the most important attributes from a list of 11 nonpecuniary characteristics. However, the subset of new graduates rank ‘supportive management/staff’ above salary increases, emphasizing the importance of a supportive workplace in the transition from university to the workplace. We find substantial preference heterogeneity and some attributes, such as the opportunity for clinical rotations, are found to be attractive to some nurses while seen as negative by others. Nursing retention could be improved by designing different employment packages to appeal to these different tastes. 相似文献
8.
Kenny K. Chan & Xia Wang 《Journal of Global Marketing》2013,26(2):67-82
ABSTRACTThe authors examine antecedents and consequences of míng pái kòng (MPK)–brand-name fanaticism, obsessive fandom, and purchases of global name brands―among a large number of Gen-Yers in China. This phenomenon is scrutinized because Confucian virtues discourage self-expressive, materialistic flaunting behaviors. A survey of 510 respondents finds that consumers’ need for uniqueness and peer influence affect brand consciousness, MPK, and willingness to pay a price premium for name-brand merchandise. Results indicate that relationships between brand consciousness and MPK are more evident in males and suggest that MPK may be marked by incongruity between projections of status and self. Managerial implications are discussed. 相似文献
9.
Charles Kenny 《Oxford Development Studies》2013,41(1):99-113
A discussion of the theory of technology and economic growth suggests potentially negative implications for the impact of the Internet on developing countries. Technology in general is undoubtedly central to the growth process, but economists define technology in very broad terms. The impact of any particular, invented, technology is likely to be small. This theoretical perspective is supported by the empirical evidence on the limited impact of past "information revolutions" on less-developed countries (LDCs) and the present impact of the Internet on advanced economies. Furthermore, LDCs appear ill-prepared to benefit from the opportunities that the Internet does present--they lack the physical and human capital, along with the institutions required, to exploit the e-economy. Finally, even optimistic forecasts of the Internet's global economic impact are small in scale compared with the challenge of development. This has significant implications for development policy. 相似文献
10.
This study examines how the host country experience of Japanese multinational corporations (MNCs) affects their staffing policies
for executive manager positions at foreign affiliates. Hypotheses on executive staffing policies for foreign affiliates are
tested using survey data collected from 103 Japanese affiliates in Korea. Findings show that the level of global integration
and the degree of centralization of decision-making positively affect an assignment of parent country nationals as executive
managers of foreign affiliates. We further find that foreign affiliates’ experience in a host country moderates the effects
of both global integration and centralization on staffing decisions for the affiliates.
相似文献
Namgyoo Kenny ParkEmail: |