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Collaborative relationships (CRs) in supply chains have become central in international business. Strategic performance measurement systems (SPMSs) establish a causal chain of performance measures that can be aligned with strategic goals and can link performance measures with business processes and suppliers. This study investigates whether CRs in supply chains positively affect buyer competitiveness by using SPMSs. Firm competitiveness is described in terms of product cost-price, delivery, as well as flexibility. We demonstrate through the use of SPMSs that CRs indirectly and positively influence the competitiveness of delivery and flexibility. This chapter contributes to the growing literature on the role of SPMSs in linking the relationship between CRs and competitiveness.

Online retailing has attracted a lot of attention in recent years due to its great potential and significant implications for buyers and sellers. This study adopts the stimulus-organism-response (S-O-R) framework to illustrate how store layout design and atmosphere influence consumers' shopping intention on the website.

The sample for this study comprised 626 respondents from the internet users. A structural equation model was employed to identify the interrelationships of store layout design, atmosphere, emotional arousal, attitude toward the website, and purchase intention.

The analytical results of this study indicate that store layout design has significant impacts on emotional arousal and attitude toward the website, and thus has a positive influence on purchase intention. In addition, atmosphere has a more influential effect on emotional arousal than store layout design.

This study provides new insights into the influences of store layout design and atmosphere on consumer online shopping intentions.

To provide useful references for manufacturing industry which guide the linkage of business strategies and performance indicators for information security projects.

This study uses balanced scorecard (BSC) framework to set up performance index for information security management in organizations. Moreover, BSC used is to strengthen the linkage between foundational performance indicators and progressive business strategy theme.

The general model of information security management builds the strategy map with 12 strategy themes and 35 key performance indicators are established. The development of strategy map also express how to link strategy themes to key performance indicators.

The investigation of listed manufacturing companies in Taiwan may limit the application elsewhere.

Traditional performance measurement system like return on investment, sales growth is not enough to describe and manage intangible assets. This study based on BSC to measure information security management performance can provide the increasing value from improving measures and management insight in modern business.

This study combines the information security researches and organizational performance studies. The result helps organizations to assess values of information security projects and consider how to link projects performance to business strategies.

This study aims to analytically explore the economic role of transfer pricing in a vertically integrated supply chain with a direct channel, specifically when it uses cost-based transfer prices, as is frequently observed in management practices. We compare two representative transfer pricing methods: full-cost and variable-cost pricing. Although many firms open a direct channel, which affects the optimal decision on transfer prices, prior literature has not considered this case.

We demonstrate the results using a non-cooperative game theoretical approach.

The results show that full-cost pricing is more profitable than variable-cost pricing when the fixed cost allocation to the marketing division is low, contrary to the established position in prior studies, from which I select their benchmark case. Moreover, we obtain a counterintuitive result, whereby, the firm-wide profit of a vertically integrated supply chain increases with fixed cost allocation.

This study considers the direct channel and internal transfer pricing in a vertically integrated supply chain, while prior research only considers one or the other. This model suggests an optimal choice of cost-based transfer pricing in managerial decisions. In addition, the authors demonstrate the positive effect of increasing fixed cost allocation, which prior management studies do not show. The findings of this study have implications for managerial practice by providing insights into supply chain design and showing that firms should consider the competition between channels when making decisions about transfer pricing methods.

This study is designed to investigate how the use of reinsurance affects the primary insurers' profitability and pricing on their insurance products.

This study examines the impact of reinsurance on the insurers’ profitability using a two stage least square to control the endogeneity problem with a reinsurance variable. The study analyzes 11,894 firm-year observations between 2001 and 2009.

The study finds that the use of reinsurance in general has a negative impact on property/casualty insurers' performance. However, reinsurance obtained from affiliated firms has a positive impact on profitability, which supports the existence of internal capital markets in the insurance industry.

The finding of study implies that reinsurance transactions are used among affiliated insurers for not only managing underwriting risk and increasing underwriting capacity but also subsidizing capital through internal capital markets. In term of limitation, due to the availability of price data, this study uses only one insurance cycle of 9 years, albeit not weakening the findings.

Especially for non-affiliated insurers, the finding suggests that they need to find an alternative way to transfer underwriting risk without having to use costly reinsurance.

This paper directly investigates the impact of reinsurance utilization on insurers' profitability and pricing.

The purpose of this paper is to propose and test an integrated model of mobile advertising taking into consideration the unique characteristics of Asian consumers.

The survey research method has been used to collect data among young mobile users in China and South Korea. A structural equation model (SEM) technique is employed to analyze the data.

The results show that Chinese and South Korean consumers share similar beliefs and attitudes toward mobile advertising. Perceived informational usefulness, perceived entertainment usefulness, perceived ease of ease and credibility emerge as significant belief factors positively influencing attitude in both countries. Irritation, on the other hand, negatively predicts attitude. Attitude toward mobile advertising and subjective norm emerge as the strong predictors of consumers’ intention to use mobile advertising in both countries. The effects of perceived social usefulness on attitude and incentive on intention to use demonstrate different patterns between the Chinese and South Korean samples.

The findings are particularly relevant to international marketing managers. To effectively reach Asian consumers through mobile, increasing credibility and entertainment values are the keys. Meanwhile, providing relevant information in easy to use format is also an important issue.

Based on the established advertising theories, this study proposes an integrated model to examine how beliefs, attitude and other influencing factors affect mobile advertising effectiveness among Chinese and South Korean consumers. This research provides insights into the uniqueness and effectiveness of the new mobile medium as opposed to traditional media. Furthermore, this study deepens the understanding of advertising hierarchy effects in an international setting by examining similarities and differences between China and South Korea. Most of existing cross-cultural studies choose cultures that are sharply contrast to gain significant findings and to support established cross-cultural theories. It is also very important for researchers to examine cultures that are relatively similar to gain a better understanding of the impact of culture. The study answers such a call.

Prior research documents that chief executive officer (CEO) characteristics and succession planning affect audit fees. However, whether new CEOs’ media coverage influences audit fees remains unexplored. This study aims to fill this gap by examining whether auditors price media coverage of the new CEO.

The sample comprises 89 US listed firms with CEO turnover over the period 2012–2016, resulting in a total of 445 firm-year observations. Panel data models are used in the analyses.

The results show that audit fees are higher for firms that hire a new CEO covered with more negative media tone. This study further documents that CEO media tone is determined independently of audit pricing, but that the extent of audit fees is positively related to a new CEO covered with more negative media tone, consistent with a sequential media-tone-then-audit-pricing process.

The results of this study should motivate future auditing research to consider the media as an important source of external information. The findings are also relevant to stakeholders who are interested in understanding the relationship between auditors and their clients’ CEOs.

This study contributes to the audit fee literature by providing new evidence that auditors view their clients’ CEO with a negative media tone as requiring greater audit effort and leading to higher risks, due to greater public and regulators’ attention conveyed in news coverage. Moreover, the finding of this study that audit fees are higher for firms that hire a new CEO covered with more negative media tone is novel, and extends Joe’s (2003) empirical finding that negative press coverage increases auditors’ perception of risk.

The objective of this paper is to examine the incremental effects of overseas listing on earnings conservatism. In particular, it investigates whether mainland Chinese companies listed “overseas” in Hong Kong exhibit a higher degree of earnings conservatism than companies without overseas‐listing.

The paper employs the concept of “conditional conservatism” and adopts Basu’s (1997) conservatism model, examining data for Chinese companies overseas listed on the Stock Exchange of Hong Kong as H‐shares, to test hypothesis concerned with the difference in the speed with which economic gains and losses are captured in accounting earnings.

The empirical findings indicate that both overseas‐listed and China‐only‐listed Chinese companies demonstrate a minimal degree of earnings conservatism in the earlier sample sub‐period. However, companies listed overseas provide a higher degree of earnings conservatism overall. Furthermore, this conservatism becomes statistically significant in the 2006 to 2008 sub‐period.

The evidence in this study shows that differences in earnings conservatism arise from differential information demands and differential regulations. Hence the findings have direct policy implications for the regulatory agencies in China and Vietnam and in the ex‐communist countries further afield such as Russia, the former Soviet Union, and Eastern Europe.

This paper aims to investigate whether government-mandated corporate social responsibility (CSR) engenders conservative financial reporting in emerging markets. It is expected that CSR plays a substitute role for governance mechanisms in reducing information asymmetry.

The C-Score developed by Khan and Watts (2007) was adopted to measure the degree of firm-year specific accounting conservatism. This study uses the CSR rating established by the Shanghai National Accounting Institute.

Empirical evidence indicates that the government-mandated CSR policy may be sufficient to induce conservative financial reporting. However, due perhaps to political affiliations, the evidence to support this claim is weaker for state-owned enterprises (SOEs) than for non-SOEs.

The findings provide a deeper understanding of the potential role of CSR in firms. The results also provide evidence on the dynamics between CSR activities and the reporting behavior of managers. These findings have important implications for investors, analysts and regulators.