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Robert Teh 《WTO经济导刊》2005,(11):43-46
WTO在2004年所做的一项调查显示,对于发展中国家来说,标准化和技术法规是它们进行国际贸易时需要重点考虑的问题——出口目的国的技术和标准已经对它们构成了出口障碍。 相似文献
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Keng-Boon Ooi Weng-Choong Cheah Binshan Lin Pei-Lee Teh 《Asia Pacific Journal of Management》2012,29(1):59-78
The purpose of this paper is to examine the multidimensionality of TQM practices and its relationship with knowledge sharing
as perceived by middle management employees in Malaysia’s ISO 9001:2000 certified firms of manufacturing sectors. The data
which were collected from a survey of 129 middle management employees in Malaysia were used to test the proposed research
framework. Furthermore, confirmatory factor analysis was performed to evaluate the reliability and validity of the measurement
model, and the structural analysis was used to examine the research framework. The analytical results revealed that training
and development, customer focus, and teamwork showed a positive association with middle management employees’ knowledge sharing.
This analysis is vital for senior managers of TQM companies that want to establish a knowledge sharing capability. Senior
managers could focus their efforts on implementing TQM practices for building competitive knowledge sharing competencies. 相似文献
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Since the early 1990s, China has become the largest destination of Japanese foreign direct investment (FDI). Observing this trend, the authors analyzed whether Japanese FDI did promote exports from China to the rest of the world, and more importantly, whether this is a strategy adopted by Japanese multinationals to penetrate not only the Chinese market but also the global market. This analysis takes into account not only the direct effects of FDI on exports, but also the indirect effects, by examining the mediating role of export oriented Japanese FDI in China from 1998 to 2007 through panel analysis. The study contributes to the conceptual framework of indirect relationship among the macroeconomic variables, FDI and exports provides some insights into the strategy of export oriented Japanese FDI in creating a win-win platform for Japan and China. 相似文献
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This paper examines whether late payment (LP) by customers impacts firms' profitability, using a cross-sectional sample of 287 Malaysian public-listed manufacturing firms for the financial year 2007. This is an important issue given that trade credit is commonly seen as a significant short-term financing practice in Asia. However, in Malaysia, trade credit has not been explored, largely due to the unavailability of relevant published data and the reluctance of firms to divulge information regarding their trade credit practices. To overcome this, we suggest a new measure of LP using the Pareto 80:20 rule to take cognisance of local nuances and industry practice, and argue that Pareto Days Overdue is an appropriate measure of LP for Malaysia. We find that 60% of the sampled firms experience LP and LP has a significant inverse effect on their profitability; and those with shorter credit terms and Days Sales Outstanding (DSO) perform better than those with longer credit terms and longer DSO. The paper also discusses implications for policy makers and regulators since the accounting rules related to the disclosure of receivables in Malaysia are converging towards the International Financial Reporting Standards (IFRS). 相似文献
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Shih‐Cheng Lee Chien‐Ting Lin Min‐Teh Yu 《Journal of Business Finance & Accounting》2013,40(7-8):991-1008
This paper examines the effect of book‐to‐market equity (BE/ME) on asset correlations under the Basel capital requirement. We find that BE/ME captures variations in asset correlations after controlling for firm size, default probability and industry effects from 1987 to 2011. Obligors with higher BE/ME exhibit lower asset correlations compared to those with lower BE/ME. Decomposing BE/ME into assets‐in‐place and growth options based on the asset pricing literature shows that obligors with more assets‐in‐place or more fixed assets have higher BE/ME and lower asset correlations than those with more growth options. Overall, our findings suggest that BE/ME is an additional important factor that may improve the estimates of asset correlations and thereby banks’ capital adequacy. 相似文献
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Teh Louise S. L. Teh Lydia C. L. Sumaila U. Rashid Cheung William 《Environmental and Resource Economics》2015,61(1):91-114
Environmental and Resource Economics - The incentive to overexploit a fishery resource is thought to exist if the resource owner’s discount rate is sufficiently higher than the biological... 相似文献
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This research project constructed a logit model to predict “subject to” qualified audit opinions using financial statement and market variables for 1,848 audit reports for Australian companies issued from 1984 to 1988. The model provided a better goodness of fit and was more efficient than two naive strategies for predicting “subject to” audit qualifications. The model explicitly incorporated the relative costs of Type II to Type I errors to account for the auditor's asymmetrical loss function. The model was reasonably accurate when a sensitivity analysis for the relative costs of Type II and Type I errors was considered. The accuracy rates for the estimation sample ranged from 70% to 95%. An inter-temporal holdout sample of 293 audit opinions for Australian firms issued during 1989 indicated that the model was useful for predicting “subject to” audit opinions. The accuracy rates for the holdout sample ranged from 72% to 90% over a range of relative Type II and Type I costs. 相似文献
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