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In this study, three models were empirically compared, the DeLone and McLean model, the Seddon model and the Modified Seddon model, by measuring the impact of a business intelligence system (BIS) in companies in Peru. After that, the mediators and dependent constructs were analysed to determine if they were behaving properly (a good level of variance explanation and significant relations with others constructs). The study used a sample of 104 users of the BIS, from companies in several important economic sectors, in a quasi-voluntary context and with six constructs: information quality, system quality, service quality, system dependence (system use), user satisfaction and perceived usefulness (individual impact).

To interpret the results, the authors used structural equations. The idea was to look for the best fit and explanations for the outcomes. The main difference in these models is that the DeLone and McLean model considers system dependence (system use) as a part of information system success, but in the Seddon model, it is a consequence of it.

The Seddon model seems to show the best fit and explanation for the outcomes. After that, a review of the system use construct was realised, because of its limited variance explained and the few significant relations with other constructs, to improve its explanation power in future research.

It is estimated that the sample includes more than 15 per cent of all the companies that use a BISs in Peru, so the size of the sample is adequate, but it is not entirely random and therefore limits the generalizability of outcomes. Besides that, a sample size that is bigger could be better for the sake of making a more detailed analysis, permitting the use of some items with less power, or the use of another statistical procedure for structural equations such as the Asymptotical Distribution Free, permitting a more detailed analysis (Hair et al., 2006).

Business intelligence (BI), one of the most important components of information systems (IS), is playing a very relevant role in business in this time of high competition, high amounts of data and new technology. Currently, companies feel pressured to respond quickly to change and complicated conditions in the market, needing to make the correct tactical, operational and strategic decisions (Chugh and Grandhi, 2013). BI is one of the most important drivers of the decade (Gartner, 2013). Big companies of IS are creating special units specialised in BI, helping companies become more efficient and effective in daily operations.

This paper aims to empirically verify the impact of the mandatory dividend law on the investment of publicly traded companies.

The sample includes 212,595 observations from publicly traded companies from 47 different countries over the period from 2000 to 2016. The authors estimated a regression model by panel data methods to show the impact of the mandatory dividend on firm’s investment, more specifically in their sensitivities of investment to cash flow and to growth opportunities. In addition, the average treatment effect on the treated was estimated through sample matching.

The results indicate that the mandatory dividend have a direct and indirect impact on corporate investment.

Legislators and economic agents can use the results of the present research to evaluate the continuity or implementation of this legal mechanism (mandatory dividend) to evaluate economic moments favorable to its use or to create different legal rules to smooth the impact of this mechanism on the investment of companies.

Credit Default Swap (CDS) trading alters equilibrium interactive monitoring of external corporate monitors due to a possible change in private lenders' incentive to monitor client firms. This study explores how audit fees change in response to CDS trade initiation on client firms and how this effect is moderated by investor protection.

With 6,052 cross-country firm observations, the author conducts estimations in the systems dynamic general methods of moments framework.

The author documents that audit fees rise on average after CDS trade initiations with and/or without investor protection. Meanwhile, change in auditors' risk perception result in increased audit costs when CDS trade initiation and investor protection interact. The effect of CDS trading on audit fees remain after controlling for firm, audit, and auditor features are robust to different proxies of audit cost.

The need for firms in high investor protection jurisdictions to initiate CDS trade to implement policies in order to maximize their gains from investor protection activities to lessen the overall impact of any increased audit cost that may arise. Furthermore, CDS regulation may be strategically targeted to lessen the effect of increased audit costs on firms after initiation. This would ensure that the resulting increase in audit cost may not materially impact the cash or profitability position of such firms.

This study is distinct from previous ones by focusing on variation in private lenders incentive to monitor after CDS trade initiation after controlling for possible monitoring by short-term creditors. Given that monitoring is not costless for private lenders and CDS trading on their borrowers causes a change in this cost structure, the author documents how auditors react to such changes in incentive to monitor.

信用違約互換交易會改變外部監督機制的均衡互動監測，這是因為私人貸款者去監控客戶公司的激勵可能有所改變。本研究擬探究審計費用如何改變，以應對向客戶公司進行的信用違約互換交易啟動;研究亦探討投資者保障、如何緩和上述的影響。

我們透過6,052個穿越全國的企業觀察，進行了對系統動力廣義矩估計體系的估測。

無論投資者保障存在與否，信用違約互換交易啟動必帶來審計費用一般的平均升高，我們已把這關聯記錄下來。同時，當信用違約互換交易啟動和投資者保障兩者互相影響時，審計員的風險認知的改變，是會導致審計費用增加的。若拔除公司和審計的影響，信用違約互換交易對審計費用的影響會保持不變;而且，就各個不同的審計費用代理權而言，審計員特點是牢固的。

本研究的結果，確定了若公司屬高投資者保護管轄權的類別，則有需要去啟動信用違約互換交易來實施政策，其目的為能從投資者保障的行動中取得最大的收益，從而減弱審計費用的增加所帶來的全面影響。再者，信用違約互換的管理或許可戰略性地訂立目標，俾能減弱於啟動後，審計費用的上昇對公司帶來的影響;這或會確保審計費用的增加、不會對有關公司的貨幣頭寸或盈利狀況產生重大的影響。

本研究有別於從前的研究，因它的焦點在於短期債權人可能的監督的影響給拔除的情況下，在信用違約互換交易啟動後，以監督為目的私人貸款者激勵的變化。鑒於對私人貸款者來說，監督不是不需要成本的;而且，為他們的借貸者的信用違約互換交易會為這個成本結構帶來變化，我們記錄了審計員如何對以監督為目的的激勵的有關改變作出回應。

The purpose of this paper is to advance our understanding of identity play process by including the stories we live by in depth. Over the past decade, identity play literature has placed more emphasis on the role of self-narratives. Yet, the “stories we live by”, including the told or untold stories of past and imagined events of the future, have not been considered in depth in these self-narratives.

This conceptual paper draws on the personal construct theory, narrative identity and constructivist psychotherapy literatures and attempts to include the stories we live by in scholarly conceptualizations and explorations of identity play processes.

Drawing on the personal construct theory, narrative identity and constructivist psychotherapy literatures this paper offers a comprehensive conceptual model of how the stories we live by infuse individual identity construction processes. The model highlights the inter-connectivity among stories we live by, identity play, identity work, sensemaking and social validation. Looking through the lens of the personal construct theory and taking these inter-connectivities into account lead to the observation of temporality in identity construction and the plurivocality of self-narratives.

This paper looks at identity play through the lens of the personal construct theory. However, self-narratives are seen as a medium for manifestation of personal constructs. Thus, this paper also draws on the narrative identity literature and dialogical-self concept, which helps access the multiplicity of the self-narratives to widen our grasp of personal constructs. This paper combines discourse of deconstruction with the dialogical-self concept and provides more means for the explication of identity play.

Disruptive students in the classroom can affect classroom dynamics and individual teacher-student interactions. The purpose of this qualitative research study was to discover perceptions female teachers harbor toward misbehaving African-American elementary school males. The study incorporated a narrative inquiry to investigate perceptions female teachers have toward African-American male elementary school students. The research project involved a purposeful sample of eight female elementary teachers, four African-American teachers and four Caucasian teachers from one public school district in the southeastern United States. The female teachers reflected on their lived experiences and perceptions derived from experiences and encounters they have with African-American elementary school males. Data collection from the study occurred through individual responses from a survey and follow-up telephone interviews. From teacher's descriptions of perceived successes and failures, coded commonalities in reports, labeled themes, conclusions, and recommendations resulted from data collection and analysis. The findings revealed some African-American male elementary school students misbehave in the classroom and others do not. The term “misbehave” is based upon the experiences and type of interactions and exchanges teachers had with African-American male students in the classroom and African-American males outside the school environment. Gender, culture, and language may factor in creating effective teacherstudent interactions to enable better relationships and student outcomes.

This paper aims to study the effect of the establishment of bankruptcy courts on bond issuance market. This paper helps to predict that the introduction of bankruptcy courts in China can mitigate price distortions caused by the implicit government guarantees and promote the development of the high-risk bond market.

This paper exploits the staggered introduction of bankruptcy courts across cities to implement a differences-in-differences strategy on bond issuance data. Using bonds issued in China between 2018 and 2020, the impact of bankruptcy courts on the bond issuance market can be analyzed.

This paper reveals that bond issuance credit spreads increase and is more sensitive to firm size, profitability and downside risk of issuance entity after the introduction of bankruptcy courts. It also reveals a substantive increase in bond issuance quantity and a decrease in issuer credit ratings following the establishment of bankruptcy courts. In addition, the increase of credit spreads is more prominent for publicly traded bonds, those whose issuers located in provinces with lower judicial confidence, bonds issued by SOEs and bonds with stronger government guarantees. Finally, the role of bankruptcy courts is more pronounced in regions with higher marketization.

This paper relates to previous studies that investigate the impact of laws and institutions on external financing. It helps provide new evidence to this literature on how improvements of efficiency and quality in bankruptcy enforcements relate to the marketization of bond issuance. The results provide further evidence on legal institutions and bond financing.

Stories of employability are told in employment and educational settings, notably the selection interviews. A popular training approach guiding higher education students to construct employability stories has been the past-behaviour storytelling method. However, insufficient research exists regarding the method's effectiveness and optimisation. This study examines whether the method (1) increases the quantity and quality of interview narratives in story forms and (2) can be enhanced by image stimuli.

In a double-blind randomised control trial with repeated measures, participants submitted four weekly interview narratives. After receiving past-behaviour serious storytelling training in Week 3, they were randomly allocated to an exposure group using images and a control group using keywords as a placebo to continue producing interview narratives. The interview narratives were assessed based on the number of stories and quality ratings of narrative conformity, relevance and conciseness. Results before and after the training, and with and without the image stimuli, were analysed.

Training increased the number of stories. Training and repeated practice also increased narrative quality ratings. However, the image-based intervention was the strongest predictor of improved quality ratings (effect size 2.47 points on the observed scale of 0–10, p < 0.01, 95% CI [1.46, 3.47]).

A pre-existing ability to tell employability stories cannot be assumed. Training is necessary, and intervention is required for enhancement. Multi-sensory narrative interventions may be considered.

This study is the first known double-blind randomised control trial with repeated measures evaluating if storytelling training and image stimuli improve interview narratives.

This paper's purpose is to develop a meaning-based framework for customer loyalty by examining how consumers make sense of customer loyalty through meanings and metaphors.

A qualitative study based on in-depth interviews and focus group data in the retail context was conducted with Finnish customers. The data were analysed with qualitative data analysis techniques such as the constant comparative technique.

The empirical findings comprise eight loyalty meanings characterised by two dimensions. The first dimension is reflexive vs. routinised, and the second dimension is private vs. social. The loyalty types are dimensionalised through four metaphors: loyalty as freedom of choice; as being conventional and binding; and as belongingness.

The findings improve the way customer loyalty currently is understood in the retail setting. The paper proposes that customer insight that utilises thick data can be used to grasp loyalty meanings. These data are rich in context and detail, and they take into account customers' everyday lives. Utilising thick data in the form of storytelling fuels customers' meaning-making related to customer loyalty, potentially enriching their relationship with the retailer.

Customer loyalty has been driven largely by a transactional and company-centric perspective. This article presents an alternative view of customer loyalty that accounts for the variety of meanings that customers may assign to their loyalty-related thoughts and behaviours.

The purpose of this paper is to examine the links between organizational culture, innovation and banks’ performance in Palestine.

Data were gathered from 186 employees working in the Palestinian banking sector. The data gathered were analyzed using the PLS-SEM approach.

The findings of the study show that organizational culture and marketing innovation have a positive impact on banks’ performance. Moreover, it was found that marketing performance partially mediates the relationship between organizational culture and banks’ performance.

The paper may be of use for banks managers to create an organizational culture, which fosters both innovation and performance.

The paper is unique as it examines organizational culture, innovation and performance links in a non-western context.