Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

Journal of Business Ethics - The attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This...     

To lead or to wait? An application to internationalization strategies under demand uncertainty

We examine the exports versus foreign direct investment (FDI) decision under demand uncertainty for an asymmetric cost duopoly. One of the firms can lead entry before demand realization or retain flexibility enjoying an informational advantage. When the time value of information is small and for sufficiently low investment costs, follow‐the‐leader behavior in FDI arises. Relatively high investment (fixed) costs result in follow‐the‐leader exporting behavior. When the time value of information becomes significant, the potential leader will opt for a wait‐and‐see strategy. For intermediate values of investment costs, the efficient firm invests, while the rival chooses to export.     

Assessing social support networks in cross-national comparative surveys: Measurement issues

In recent years many cross-national comparative surveys, such as Gender and Generation Programme, International Social Survey Programme, European Quality of Life Survey, or General Social Survey, have included assessment of social support networks. Generally, two approaches were used; the name generator approach and the role relation approach. As more cross-country surveys are conducted every year, it may seem reasonable to use such data sets, since they provide high quality comparisons across countries. However, one should pay close attention to the measurement instruments, as these may cause unintentional but systematic variability in the observed data. While the data from each survey can be of high quality ??per se??, we claim that results from these surveys are not comparable, owing to their different measurement approaches and survey instruments. In this paper we present data from several experiments which show that scientific findings from these surveys depend significantly on questionnaire design.     

Tiebout with Politics: Capital Tax Competition and Constitutional Choices

This paper examines how capital tax competition affects jurisdiction formation. We describe a non-cooperative locational model of public goods provision choices, where the levels of taxation and the local public good varieties provided within jurisdictions are selected by majority voting, and where equilibrium jurisdictions consist of consumers with similar tastes. We show that interjurisdictional tax competition results in an enlargement of jurisdictional boundaries, and, even in the absence of intrajurisdictional transfers, can raise welfare for all members of a jurisdiction.     

Destination Attractiveness Drivers among Urban Hostel Tourists: An Analysis of Frustrators and Delighters

This study is based on data from 679 tourists staying at hostel accommodation facilities in Zagreb, a propulsive city‐break destination in Central Europe. Besides providing insight into the socio‐demographic and behavioural characteristics of hostel tourists, this study uncovers determinant destination attributes influencing their perceptions of destination attractiveness. In particular, impact asymmetry analysis identified potential sources of delight and frustration among hostel tourists. Since the hostel tourist segment, as such, is almost completely unconsidered in contemporary tourism research, partly covered only by a few studies on youth travellers and backpackers, the results of this case study are valuable to both practitioners and researchers related to the hostelling industry and city destination marketing organizations. Copyright © 2015 John Wiley & Sons, Ltd.     

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Export-led growth: the case of the Slovenian and Estonian economies

The export-led growth hypothesis is investigated in the case of the two small, open and export-oriented Slovenian and Estonian economies. The Johansen cointegration test and Granger causality test were applied to investigate the relationship between the time series variables for export, import and gross domestic product (GDP). The results reveal evidence to support the export-led growth hypothesis in both economies. The Granger causality relationship is found between export growth and economic (GDP) growth for both countries. Slovenia and Estonia can enhance economic growth by providing a better enabling environment for exporters and by market expansion.