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1.
Sabkha Saker de Peretti Christian Hmaied Dorra 《Review of Quantitative Finance and Accounting》2019,52(1):1-33
Review of Quantitative Finance and Accounting - We test the hypothesis that underwriters set higher gross spreads and deeper offer price discounts in seasoned equity offers of firms exhibiting weak... 相似文献
2.
A Comment on “Marketing Planning and Corporate Culture: A Conceptual Framework Which Examines Management Attitudes in the Context of Marketing Planning” by John W. Leppard and Malcolm H. B. McDonald. 相似文献
3.
The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance 总被引:1,自引:0,他引:1
Vicky Arnold Tanya Benford Joseph Canada Steve G. Sutton 《International Journal of Accounting Information Systems》2011,12(3):171-188
The impact of new regulatory requirements for internal control reporting on an organization's ability to maintain strategic flexibility has been debated in the popular press extensively. This paper tests theory from strategic management to examine the relationship between an organizations' pre-regulatory strength of strategic enterprise risk management (ERM) processes and their ability to react to new regulatory mandates. In the context of companies' adoption of SOX Section 404 internal control reporting requirements, we examine organizations' pre-SOX ERM processes, ERM supporting technologies, and organizational flexibility in order to better understand the antecedents to the difficulty encountered in meeting SOX 404 requirements. Using responses from 113 Chief Audit Executives (CAEs), we find that organizations with stronger strategic ERM processes and flexible organizational structures already in place incurred little difficulty in implementing SOX 404 mandates. On the other hand, organizations using weaker ERM processes, which focused on control compliance, experienced more difficulty. These findings provide key insights into the importance of strategic ERM in effectively complying with new regulatory controls in volatile environments. 相似文献
4.
Roles, role performance, and radical innovation competences 总被引:1,自引:0,他引:1
Vicky Story Lisa O'Malley Susan HartAuthor vitae 《Industrial Marketing Management》2011,40(6):952-966
Despite the importance of radical innovations (RI), few firms have the capability to develop such innovations internally; success is increasingly linked with relationships and networks. However, the way(s) in which relationships and networks support RI is less clear. Successfully launching RIs requires the development of four distinctive competences; discovery, incubation, acceleration and commercialization. This paper examines how networks support the development of RIs, focusing on when and how network partners become involved and how their role performances support the development of the four competences. The study context is the automotive industry, which is heavily dependent upon RI and complex interrelationships. Data were collected through in-depth interviews with network participants involved in developing several RIs. Five task-oriented and three network-oriented roles are uncovered and the performance of these roles supports the development of different competences, with some roles being exclusively connected with particular competences and others supporting several competences. Focusing on role performance offers a useful means for distinguishing between acontextual actors, and the activities and resources they bring. In doing so, the paper enhances understanding of the links between network participants, role performances and the development of RI competences, and identifies a number of important implications for theory and practice. 相似文献
5.
For the UK, the 1980's was Margaret Thatcher's decade; the 1990's may be the decade of Europe. Thatcher's policies and her philosophy still have an impact on social and economic life. An examination is made of demographic changes, economic development, changes in consumption, changes in social attitude and changes in marketing channels that are taking place.Wealth has become more evenly spread throughout society although the bottom is worse off. The UK consumer is becoming more cosmopolitan with increased preference being shown for food and drink from mainland Europe. Another shift is towards increased amounts of both time and money being spent on leisure and in the rapid adoption of new classes of consumer good. There is evidence of the “greening” of the economy but individuals only seem willing to take individual action to “green” their lifestyle for a financial incentive. 相似文献
6.
Michael?J.?SeilerEmail author Vicky?L.?Seiler 《The Journal of Real Estate Finance and Economics》2005,31(3):319-330
This study introduces new domestic mixed-asset and international equity securities that allow for exact portfolio replication even by small U.S. retail investors. Using these new series, various return characteristics are examined. Finally, three sets of mean-variance analyses are conducted: a domestic equity sector-only portfolio, a domestic mixed-asset portfolio, and an international mixed-asset portfolio. Real estate warrants inclusion to varying degrees in all three portfolios. International equity inclusion was also demonstrated. 相似文献
7.
We study whether the meteoric rise of boutique advisors in mergers and acquisitions (M&As) is justified by their buy-side performance. We find that acquiring firms represented by boutique advisors generate superior short- and long-run abnormal returns over those employing full-service advisors. This effect is mainly prominent in private deals, interindustry mergers, and deals involving inexperienced acquirers, where valuation uncertainty tends to be higher. Overall, our results reflect that acquirer shareholders benefit from boutique investment banks' high level of industry expertise and independent advice, supporting the rising demand for their financial advisory services. 相似文献
8.
Teresa Heath Lisa O’Malley Matthew Heath Vicky Story 《Journal of Business Ethics》2016,136(2):237-250
Literature on consumer ethics tends to focus on issues within the public sphere, such as the environment, and treats other drivers of consumption decisions, such as family, as non-moral concerns. Consequently, an attitude–behaviour gap is viewed as a straightforward failure by consumers to act ethically. We argue that this is based upon a view of consumer behaviour as linear and unproblematic, and an approach to moral reasoning, arising from a stereotypically masculine understanding of morality, which foregrounds abstract principles. By demonstrating the importance of context to consumption decisions and articulating the impact of caring relationships, we highlight how such decisions are both complex and situated. This is particularly evident for decisions involving the needs of others, as occurs in family life. We argue that the incorporation of care ethics provides both theoretical insights and a more complete account of consumer ethics. This is explored empirically through an investigation of the ethical dilemmas arising from consumption decisions made by mothers of young children. Such decisions juxtapose an ethical consumption orientation (representing impartial concerns) with care for one’s child. Therefore, what has been previously considered a failure to act ethically may in fact be the outcome of complex decision making, which involves competing ethical considerations. We discuss the implications of our findings for theory and practice and how this approach to consumer ethics could be applied more widely. 相似文献
9.
Human resource management in the public sector is a rapidly changing scene, and nowhere more so than in the area of pay. How are we managing the conflicting demands of reducing costs and getting the best performance out of people? 相似文献
10.
The changing technological environment and the future of behavioural research in accounting
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Vicky Arnold 《Accounting & Finance》2018,58(2):315-339
In an era where the pace of change continues to escalate, behavioural research provides an ongoing avenue for explaining the likely effects of emergent changes on decision‐making by providers, users and assurers of accounting information, and for providing ex ante enlightenment for policy‐makers. The purpose of this discussion is to identify contemporary changes affecting the accounting environment, discuss the potential impact to individual and organisational decision‐making, and explore how behavioural research can be utilised to examine these changes. Specifically, this discussion focuses on the impact that technological changes have had on financial reporting, external auditing and managerial accounting, with an eye towards the potential for these changes to radically alter the future of accounting and auditing research. 相似文献