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Kirsten A. Cook William J. Moser Thomas C. Omer 《Journal of Business Finance & Accounting》2017,44(7-8):1109-1136
This study examines the association between tax avoidance and ex ante cost of equity capital. Based on prior research, we develop two proxies for investors’ expectations of tax avoidance and explore whether deviations from those expectations result in higher ex ante cost of equity capital. We find that the ex ante cost of equity capital increases with tax avoidance that is either below or above investor expectations and that the increase is larger for tax avoidance that exceeds investors’ expectations. We then examine whether firms that alter their future tax avoidance exhibit a lowering of their ex ante cost of equity capital and find that tax avoidance decreases (increases) from the prior year for firms that were above (below) investors’ expectations in the prior year. These results are consistent with the trade‐off suggested by the Scholes and Wolfson framework and reinforce the notion that balancing tax benefits and non‐tax costs is an important feature of firms’ tax planning. 相似文献
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Yvette Taminiau Julie Ferguson Christine Moser 《The Service Industries Journal》2016,36(15-16):789-808
Informal client contact forms a crucial part of the daily routine of service professionals, in particular among top-ranking professionals working for consultancy and accountancy firms. In this paper, we investigate how 34 service professionals develop informal client contact, by studying their networking styles. Our study shows many similarities in informal client contact between two groups of service professionals grouped by gender, but we also found subtle differences in what we coin instrumental and expressive relations. Contrary to gender stereotypes, we found that female service professionals tended toward instrumental networking styles, using professionalism and distance and allowing the high quality of their work compensate for network deficits, contingent upon their clients’ gender. Male service professionals drew on expressive relations to develop emotional bonding with their male clients in particular, but nonetheless toward instrumental purposes. Our study contributes to service industries literature by theoretically and empirically establishing the different informal networking styles between top-ranking service professionals, and the role of emotional bonding in particular. In doing so, the paper helps to better understand the intricacies of informal client contact as a critical dimension of the professional services industry. 相似文献
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Christoph Moser Dieter Urban Beatrice Weder di Mauro 《Journal of International Economics》2010,80(2):302-317
This study investigates the impact of international competitiveness on net employment, job creation, job destruction, and gross job flows for a representative sample of German establishments from 1993 to 2005. We find a statistically significant but economically small effect of real exchange rate shocks on employment, comparable to the one found in studies for the United States. However, contrary to the United States, the employment adjustment (among surviving firms) operates mainly through the job creation rather than the job destruction rate. Job destruction occurs essentially through discrete events such as restructuring, outsourcing and bankruptcy. We suggest that these findings are consistent with a highly regulated labor market, in which smooth adjustment is costly and possibly delayed. 相似文献
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Daniel Kern Roger Moser Naveen Sundaresan Evi Hartmann 《Journal of Business Logistics》2011,32(2):122-138
A specific research stream within the purchasing and supply management literature focuses on the development of purchasing competence frameworks. We apply stakeholder theory and multiple methods of data collection to develop and confirm a hierarchy‐specific purchasing competence management framework for Chief Purchasing Officers and validate it using confirmatory factor analysis on empirical data from 124 multinational companies. The results reveal a significant relationship between Chief Purchasing Officers purchasing management competence and different purchasing performance measures confirming the appropriateness of stakeholder theory for such a competence framework. 相似文献
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Advertising by physicians is a relatively recent phenomenon. The purposes of this study were to determine (a) consumers’ attitudes toward advertising by physicians; (b) whether certain potential consumer demographic variables account for any significant difference in attitudes toward physicians who advertise; and (c) which media consumers feel are appropriate for physicians’ advertising. The intent was to discover information that would be useful to physicians in planning promotional strategies and improving the quality of their advertising. The study seems to confirm the belief of many professionals that advertising and promotion clearly have a place in the future of health care services. 相似文献
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Political risk represents an important hidden transaction cost that reduces international trade. This paper investigates the claim that public export credit guarantees mitigate this friction to trade flows and hence promote exports. We employ an empirical trade gravity model, where we explicitly control for political risk in the importing country in order to evaluate the effect of export guarantees. Using a novel data set on guarantees, we estimate the effect of guarantees in a static and dynamic panel model. We find a statistically and economically significant positive effect of public export guarantees on exports which indicates that export promotion is indeed effective. Furthermore, political risk turns out to be an important obstacle for exports and hence should be taken into account in any empirical model of trade. 相似文献