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Article
Publication date: 28 January 2020

Joseph Chow, Ada Tse and Christine Armatas

The purpose of this paper is to report undergraduate students’ learning gains in six areas of generic skills. The paper reports on students’ responses to the First Year…

Abstract

Purpose

The purpose of this paper is to report undergraduate students’ learning gains in six areas of generic skills. The paper reports on students’ responses to the First Year Experience (FYE) Survey completed at the end of their first year and Graduating Student Survey (GSS) in the final semester of their final year.

Design/methodology/approach

In this study, a longitudinal design was applied in data collection, analysis and reporting of assessment if student learning gains. The undergraduate students who were the first cohort of four-year curriculum students in a Hong Kong university were selected as the sample. Repeated measures of reported learning gains of a longitudinal sample based on stacking of both FYE and GSS data were analysed using the Rasch model.

Findings

The results showed that the scale for measuring the six areas of generic skills had high reliability and good person separation. Comparison of repeated measures from the same group of students at the two time points were examined to explore whether there is growth in the generic skills during their university studies.

Research limitations/implications

One limitation of the study was the relatively small sample size of 359 students in one higher education institution.

Practical implications

The findings of the study provide insight into conceptual understanding and measurement of university student learning gains.

Originality/value

Whilst several studies have investigated university student learning gains, there is limited research which explores the use Rasch modelling in assessment of student learning gains in multiple areas towards completion of their undergraduate studies.

Details

Journal of Applied Research in Higher Education, vol. 12 no. 5
Type: Research Article
ISSN: 2050-7003

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Article
Publication date: 19 December 2018

Hu Dan Semba and Ryo Kato

There has been growing concern worldwide regarding audit quality in Japan after the Kanebo and Olympus accounting scandals. The purpose of this paper is to examine the…

Abstract

Purpose

There has been growing concern worldwide regarding audit quality in Japan after the Kanebo and Olympus accounting scandals. The purpose of this paper is to examine the Japanese audit market from 2001 to 2011 to determine whether audit quality differs between Big N and Non-Big N audit firms and whether this difference, if existed, changed during 2007 when the number of big audit firms declined from four to three and the requirements of audit quality became more rigorous.

Design/methodology/approach

This study employs a sample of Japanese listed firms from fiscal year 2001 to 2011. Five proxy variables for audit quality are used and the data are analyzed using the propensity score matching method.

Findings

The authors show that irrespective of their size, all audit firms in Japan provide the same quality of service, when controlling for client characteristics including keiretsu, foreign sales ratio and bankruptcy risk measured in Japan. Additionally, the results suggest that although only three major audit firms remain in the Japanese audit market after the dissolution of PricewaterhouseCooper’s Chuo-Aoyama firm in 2007, the audit quality difference between Big N and Non-Big N remained unchanged before and after 2007.

Originality/value

The study contributes to the lack of existing empirical evidence on audit quality in Japan, a country characterized with low audit litigation risk and more emphasis on auditor reputation, given the influence of the notable change in Japanese audit market competition from Big 4 to Big 3. The study’s research design contributes to the extant literature by using multiple proxies of audit quality.

Details

Asian Review of Accounting, vol. 27 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 February 2003

Steven Graham and Wendy L. Pirie

The fact that stocks going ex‐dividend decline in price by less than the dividend amount is theoretically attributed to the differential taxation of dividend and capital…

Abstract

The fact that stocks going ex‐dividend decline in price by less than the dividend amount is theoretically attributed to the differential taxation of dividend and capital gains or the differential taxation of investor groups. NYSE, Amex and Toronto Stock Exchange listed stocks, and stocks interlisted on these three exchanges, are examined to infer the tax jurisdiction of the marginal investor. The stock price changes relative to the dividends are consistent with a tax clientele effect. Further, the stock price changes are plausible given the tax rates. Ex‐dividend day behavior is different for non‐interlisted stocks on all three exchanges, suggesting each exchange has a different tax clientele. Canadian firms interlisted on US exchanges exhibit ex‐dividend day behavior consistent with the appropriate US exchange’s non‐interlisted stocks, suggesting that the marginal investors in these stocks are American.

Details

Managerial Finance, vol. 29 no. 1
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 April 1996

Gael M. McDonald and Patrick C.K. Pak

With limited intracultural ethical research in evidence this paper contributes to the theoretical discussion of expatriate ethical acculturation. Of particular interest to…

Abstract

With limited intracultural ethical research in evidence this paper contributes to the theoretical discussion of expatriate ethical acculturation. Of particular interest to this study are the ethical attitudes of subcultural groups, particularly managers, who because of overseas assignment or immigration, are operating outside their usual national location. Research was undertaken to investigate whether ethical divergence or convergence, through acculturation, exists with ex patriate managers, and over what time period. Two locations, Hong Kong and Canada, were chosen for comparative study and the results indicated an interesting dichotomy. Ethical convergence, the adopting of host country ethical values, is evident with Hong Kong Chinese expatriate managers in Canada but did not occur with North American expatriates in Hong Kong. For the expatriate Chinese manager the research findings indicate that Hong Kong Chinese managers now residing in Canada develop a unique set of ethical attitudes that are significantly different from those of local managers in Hong Kong yet also significantly different from the attitudes held by local Canadian managers. A subtle form of ethical convergence is occurring. No significant relationship was found between ethical acculturation and the length of time being an expatriate Hong Kong Chinese manager in Canada except on two issues. For these issues the longer the time spent in Canada the greater the rise in ethical attitudes. A heterogeneous group of expatriate managers in Hong Kong was also evaluated and while predicate similarities existed between expatriates from China and Macau, statistically significant differences in ethical perceptions were found between the general population of expatriate managers (i.e. American, Australasian, British etc.,) and local Hong Kong Chinese managers.

Details

Cross Cultural Management: An International Journal, vol. 3 no. 4
Type: Research Article
ISSN: 1352-7606

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Article
Publication date: 18 October 2021

Jin Ho Jung, Jaewon Yoo and Yeonsung Jung

The aim of this paper is to test how leader–member exchange (LMX) interacts with procedural justice climate to influence three types of employee motivation (i.e…

Abstract

Purpose

The aim of this paper is to test how leader–member exchange (LMX) interacts with procedural justice climate to influence three types of employee motivation (i.e. achievement striving motivation, status striving motivation and communion striving motivation). Furthermore, this study empirically examines the indirect effects of LMX on customer loyalty through employee motivation and service orientation.

Design/methodology/approach

This study used a matched sample of 188 retail service employees and 376 customers from a large shopping mall in South Korea to test the empirical model. Structural equation modeling (SEM) and bootstrapping method were employed to test a series of proposed hypotheses.

Findings

The results show that LMX significantly enhances customer loyalty through two motivational dimensions and service orientation. In particular, this study shows that achievement and status striving motivation are directly related to service orientation, but communion striving motivation does not affect customer-focused service attitude. In addition, procedural justice climate serves as a critical moderator and synergistically interacts with LMX to influence achievement and status striving motivation.

Research limitations/implications

This study offers new insight regarding how managers' roles in both individual (leader–member exchange) and organizational (procedural justice climate) level affect different forms of retail service employee motivation and service orientation, which in turn, result in customer loyalty.

Practical implications

The results suggest that when retail service employees perceive procedural fairness at retail stores, they are more motivated to work hard to complete their assignments and achieve their sales goals in conjunction with leader support. Therefore, managers must provide a clear guideline and procedure regarding salary raises and performance evaluations or engage in thorough discourse on such matters with employees prior to announcements of such decisions. Moreover, as retail service employees interact with customers in the frontline, and how they serve customers plays a key role in creating customer loyalty. Managers should encourage retail service employees to engage in service-oriented behaviors.

Originality/value

The results suggest that LMX facilitates more formal task-related motivation to achieve either tasks or status while it is less related to relationship-building motivation, which is a unique contribution of this study. The results offer better understating of how LMX differentially leads to specific types of employee motivation in the existing literature.

Details

Journal of Service Theory and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-6225

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Article
Publication date: 1 April 2002

Ben Amoako‐Adu and Brian Smith

Criticizes previous research on price/earnings ratios (PER) for neglecting their historical links with interest rates and analyses the causal links between interest ratres…

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Abstract

Criticizes previous research on price/earnings ratios (PER) for neglecting their historical links with interest rates and analyses the causal links between interest ratres and the PERs of the Toronto Stock Exchange 300 Index (TSE300) and of seven major Canadian industries 1965‐1997. Explains the methodology and identifies three “distinct PER regimes”: 1965‐1974 (average PER 17.17), 1975‐1982 (average PER 8.92) and 1983‐1997 (average PER 17.2 with a higher standard deviation). Looks at the economic conditions for each period and suggests that current PERs “may not be too high”. Finds a negative correlation between PERs and treasury bill rates, differing between industries; and that the bill rate explains 95 per cent of PER variation for the TSE300, although it is not significant for the gold and silver industry. Adds that divided payout ratios and lower investor risk aversion are positively related to PERs, but that growth rate has a more variable influence. Summarizes the findings and their implications for PER forecasters.

Details

Managerial Finance, vol. 28 no. 4
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 June 2005

Sadrudin A. Ahmed, Alain d’Astous and Christian Champagne

This article presents the results of a survey of 202 male Taiwanese consumers. In this study, consumer judgements of two technological products varying in their level of…

Abstract

This article presents the results of a survey of 202 male Taiwanese consumers. In this study, consumer judgements of two technological products varying in their level of complexity made in highly, moderately, and newly industrialised countries were obtained in a multi‐attribute context. The results show that the country‐of‐origin image of moderately and newly industrialised countries was less negative for technologically simpler products (i.e. a television) than they were for technologically complex products (i.e. a computer). It appears that the negative image of moderately and newly industrialised countries can be attenuated by making Taiwanese consumers more familiar with products made in these countries and/or by providing them with other product‐related information such as brand name and warranty. Newly industrialised countries were perceived more negatively as countries of design than as countries of assembly, especially in the context of making technologically complex products. The image of foreign countries as producers of consumer goods was positively correlated with education. The more familiar consumers were with the products of a country, the more favourable was their evaluation of that country. Consumer involvement with purchasing a technologically complex product such as a computer was positively associated with the appreciation of products made in moderately industrialised countries. Managerial and research implications are derived from these results.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 17 no. 2
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 2 May 2017

Luca Petruzzellis, C. Samuel Craig and Ada Palumbo

The purpose of this paper is to provide a measurement scale that captures elements of Mediterranean identity.

Abstract

Purpose

The purpose of this paper is to provide a measurement scale that captures elements of Mediterranean identity.

Design/methodology/approach

A scale was developed from items drawn from existing scales and from a qualitative study that examined how respondents viewed their national identity as well as the concept of a Mediterranean identity. The literature pertaining to Mediterranean identity, culture and the influence of contextual factors on its development were reviewed. The scale revealed four dimensions of Mediterranean identity: traditions, relationships, ethnocentrism and a bond with the Sea.

Findings

The scale successfully discriminated between those living by the Sea and those living inland. At the same time, it did not differentiate between respondents living in the north from those living in the south. The study suggests that context, specifically proximity to the Sea, helps shape some of the regional variation in values and beliefs.

Research limitations/implications

The geographic composition of the sample limits the generalizability of the results. A sample across additional countries would provide greater confidence in the results, although much of the theoretical work on Mediterranean thinking has focused on Italy. Further, it was desirable to keep as many factors as possible constant to limit extraneous variation. Inclusion of respondents from countries with different levels of wealth, religious and political ideologies would likely uncover additional facets of Mediterranean identity.

Practical implications

The results have broader implications for identifying transnational segments that may exist around the Mediterranean. A key implication relates to the extent that similar values and beliefs appear to be associated with proximity to the Mediterranean Sea. It also highlights the importance of considering contextual factors when developing an understanding of consumer behavior.

Originality/value

Mediterranean identity has been examined conceptually, but a systematic means to measure is lacking. The essence of Mediterranean thinking embodies the importance individuals place on adhering to traditions, the value they attach to personal relationship, a certain degree of ethnocentricism, and of course the bond with the Sea. The results also suggest that differences that have been attributed to a north/south divide, needs to be reexamined.

Details

EuroMed Journal of Business, vol. 12 no. 1
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 1 January 1999

Paul Brockman and Dennis Y. Chung

Outlines the reasons why increasing numbers of firms list their shares on more than one stock exchange, previous research on the effects of cross‐listing and inter‐ and…

Abstract

Outlines the reasons why increasing numbers of firms list their shares on more than one stock exchange, previous research on the effects of cross‐listing and inter‐ and intra‐day liquidity patterns. Describes the market making system of the stock exchange of Hong Kong and compares 1996‐1997 data on a sample of 33 Hong Kong firms cross‐listed in London with a control sample. Finds the cross‐listed firms have lower trading volumes, higher absolute bid‐ask spreads but lower relative ones and higher average dollar depth. Uses regression techniques to investigate liquidity and presents the results which confirm that cross‐listed firms are more liquid with lower relative spreads and higher depths even after controlling for differences in price, volume, return variance and intertemporal patterns.

Details

Managerial Finance, vol. 25 no. 1
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 March 2001

Leo Yat Ming Sin and Suk‐ching Ho

Looks at consumer research in Greater China including Mainland China, Hong Kong and Taiwan. Maps out the contributions within this area and guides future research…

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1047

Abstract

Looks at consumer research in Greater China including Mainland China, Hong Kong and Taiwan. Maps out the contributions within this area and guides future research. Examines the state of the art over the 1979‐97 period, with particular emphasis on the topics that have been researched, the extent of the theory development in the field and the methodologies used in conducting research. Uses content analysis to review 75 relevant articles. Suggests that, while a considerable breadth of topics have been researched, there remains much to be done, there is further room for theoretical development in Chinese consumer behaviour studies; and the methodologies used need improvement and further refinement.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 13 no. 1
Type: Research Article
ISSN: 1355-5855

Keywords

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