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Dominance techniques are used to analyze and rank inequality, welfare, and poverty across regions in Thailand in the 1990s. Inference-based dominance methods are applied to consumption expenditure microdata from the Household Socio-Economic Surveys (SES) of 1992, 1994, 1996, 1998 and 2000. Attention is focused on the period immediately before and after the economic contraction of 1996–1997. Lorenz dominance is employed to assess inequality, while first-order Engel food share dominance is applied to rank welfare across time and among regions. Poverty is evaluated by comparing truncated food-share quantile functions. The evidence reveals that the economic crisis in 1997 seems to affect inequality in Bangkok (the richest region) more than the Northeast (the poorest region), and most dramatic changes occur in the North and South. Welfare in Bangkok is unambiguously higher than in other regions before and after economic contraction. In fact, the great economic contraction changes the rankings of economic well-being and poverty only in the North, South, and Northeast.

Value relevance studies, in particular international comparative studies, use market values sampled at different dates relative to the fiscal year-end. This paper aims to contribute a theoretical and empirical analysis of the relationship between value relevance and the month of market value sampling.

The paper examines two components of value relevance, coincident relevance and forecast relevance, which the paper develops on the basis of the Ohlson model. The paper measures value relevance by estimating separate panel-data regressions for each of the 12 months around fiscal year-end. The sample consists of companies listed in two continental European countries, France and Germany, over the 1989-2008 period.

In both country panels, the paper finds that overall value relevance is higher when market value is sampled before or close to fiscal year-end, but incremental value relevance varies between domestic and International Financial Reporting (IFRS) accounting standards. Regression results reveal significant variations in coefficients over the following months of market value in French panel and its IFRS sub-sample only.

The scope of the study is limited to the average value relevance parameters of companies listed on stock exchanges in France and Germany. Future research may be devoted to other countries and study additional determinants of value relevance.

The study shows that the selection of the month of market value sampling can have significant impact on value relevance regression results. Therefore, sensitivity analysis needs to be included in research studies which rely on the value relevance approach.

The paper contributes the first systematic analysis of the variation in value relevance parameters in response to the selection of the month in which market value is sampled.

As the role of the public sector manager adapts to the demands of increased organisational responsiveness and accountability, there is a need for appropriate development programmes. The preliminary phase of a research project is reviewed which focuses on the developmental needs of a particular group of managers – namely, auditors and management analysts – whose responsibilities are likely to impinge increasingly upon the area of programme and organisational evaluation.

This research aims to clarify the relationship between organizational identification and employees’ unethical pro-organizational behavior, which has been a topic of mixed findings in previous empirical studies. To address this issue, a meta-analytic review was conducted, focusing on the influence of key individual differences such as gender, age and organizational tenure on the relationship between organizational identification and unethical pro-organizational behavior.

The study utilizes large scholarly databases including Google Scholar, PsycINFO, Business Source Premier and ProQuest Dissertations to identify relevant studies. A total of 31 independent samples with a combined sample size of 8,861 participants were included in the analysis.

The results showed that the estimated average correlation between organizational identification and unethical pro-organizational behavior after corrected for measurement unreliability was 0.188 (p < 0.001, 95% [CI: 0.125, 0.251]). Gender demonstrated a significant moderating effect (estimate = 0.004, p < 0.05, 95% [CI: 0.000, 0.007]), suggesting that there is stronger association between organizational identification and unethical pro-organizational behavior among male participants. Neither age nor organizational tenure had significant effect on organizational identification-unethical pro-organizational behavior relations.

This study revealed that the organizational identification-unethical pro-organizational behavior link was positive, and the relationship was stronger among male participants than their female counterparts. Age and organizational tenure show no significant impact on unethical pro-organizational behavior. These contribute to The authors' understanding of organizational identification-unethical pro-organizational behavior relationship, as well as identifying its boundary conditions. The study suggests directions for future research and implications for managers and practitioners.

Acceptance sampling can be both time‐consuming and destructive so that it is desirable to arrive at a sound lot disposition decision in a timely manner. Sequential sampling plans are attractive since they offer a lower average sample number than do matched single, double, or multiple sampling plans. Analogously, cumulative sum control charts offer the ability to detect moderate process shifts more rapidly than do Shewhart control charts applied to the same process. The inverse Gaussian distribution is flexible and is often the model of choice in accelerated life testing applications where early failure times predominate. Based on sequential probability ratio tests (SPRT), sequential sampling/ cumulative sum (CUSUM) plans provide timely, statistically based decisions. Presents SPRT and CUSUM results for the inverse Gaussian process mean. Also presents a simple goodness‐of‐fit test for the inverse Gaussian distribution which allows for model adequacy checking.

This purpose of this paper is to present an optimization‐based approach to support the design of attribute sampling plans for lot acceptance purposes, with the fraction of non‐conforming items being modeled by a Poisson probability distribution function.

The paper approach stands upon the minimization of the error of the probability of acceptance equalities in the controlled points of the operating curve (OC) with respect to sample size and acceptance number. It was applied to simple and double sampling plans, including several combinations of quality levels required by the producer and the consumer. Formulation of the design of acceptance sampling plans as an optimization problem, having as a goal the minimization of the squared error at the controlled points of the OC curve, and its subsequent solution employing GAMS.

The results are in strong agreement with acceptance sampling plans available in the open literature. The papers approach in some scenarios outperforms classical sampling plans and allows one to identify the lack of feasible solutions.

An optimization‐based approach to support the design of acceptance sampling plans for attributes was conceived and tested. It allows for a general treatment of these problems, including the identification of a lack of feasible solutions, as well as making possible the determination of feasible alternatives by relaxing some model constraints.

In this paper, the authors undertake a systematic analysis of multinationality–performance (M-P) literature published in the last decade, when antecedents for internationalization and moderators of the M-P relationship had attained a center stage in international business and international management research. Though M-P relationship is one of the most widely studied topics within international business literature, so far synthesis of the entire theoretical landscape is missing in extant literature.

Through keywords search process, the authors found 111 studies in management literature that look at internationalization, its antecedents, performance of internationalized firms, and moderators of the M-P relationship. The focus of this study is to identify theoretical foundations used to explain the antecedents and moderators in M-P relationship, in order to suggest the future research direction for the field. The authors classify the antecedents and moderators based on their theoretical underpinnings not only to identify commonly used theoretical foundations in the last 10 years of international strategy research but also to highlight potential areas for future research.

The authors’ analysis indicates that research on international strategy in the last decade was dominated by theory testing in the context of developed economies. The authors’ review suggests that majority of the antecedents and moderators in the M-P relationship are anchored within institutional theory, organizational structure, resource-based view, social capital, and upper echelon theory.

The authors’ findings are indicative of a rich research potential of M-P relationship in the contextual research setting of emerging markets while leveraging more diversified theoretical bases and multiple levels of research design.

The purpose of this paper is to reexamine exploration-exploitation’s reciprocality in organizational ambidexterity (OA) research. OA figures prominently in a variety of organization science phenomena. Introduced as a two-stage model for innovation, theory specifies reciprocal reinforcement between the OA processes of exploration (eR) and exploitation (eT). In this study, the authors argue that previous analyses of OA necessarily neglect this reciprocality in favor of conceptualizations that conform to common statistical techniques.

The authors propose joint-variance (JV) as a soluble estimator of exploration–exploitation (eR-eT) reciprocality. An updated systematic literature synthesis yielded K = 50 studies (53 independent samples, N = 11,743) for further testing.

Three primary findings are as follows: JV reduced negative confounding, explaining 45 per cent of between-study variance. JV quantified the positive confounding in separate meta-analytic estimates of eR and eT on performance because of double-counting (37.6 per cent), and substantive application of JV to hypothesis testing supported OA theoretical predictions.

The authors discuss practical consideration for eR-eT reciprocality, as well as theoretical contributions for cohering the OA empirical literature.

The authors discuss design limitations and JV measurement extensions for the future.

Learning in OA literature has been neglected or underestimated.

Because reciprocality is theorized, yet absent in current models, existing results represent confounded or biased evidence of the OA’s effect on firm performance. Subsequently, the authors propose JV as a soluble estimator of eR-eT learning modes.

The authors investigate the relation between employee treatment and the likelihood of discontinuing business operations.

The authors use regression analysis to investigate the relation between employee treatment and the likelihood of discontinuing business operations.

The authors find a significant negative relation between employee treatment and the likelihood of discontinuing business operations, suggesting that firms with better employee treatment are less likely to discontinue operations.

This study contributes to two distinctive steams of research: discontinued operations in accounting literature and employee welfare in human resources management literature.

Compares and contrasts the competitive priorities (manufacturing capabilities) of high‐ and low‐productivity firms, from the perspective of the cumulative model for manufacturing competitiveness by using various statistical tests. Contends that the analysis of 561 firms worldwide demonstrates clearly differences in manufacturing strategy between the two productivity subsets, one of which is that better performing firms are the more likely to address multiple capabilities simultaneously; another is that these firms appear to have the more clearly defined competitive strategies. The high‐productivity firms are thus more supportive than are the low‐productivity firms of the cumulative model. Also discusses other findings.