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Book part
Publication date: 28 September 2020

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Advances in Management Accounting
Type: Book
ISBN: 978-1-83982-913-0

Book part
Publication date: 28 September 2020

David L. Gray

Purpose – This article examines the operating lease cost stickiness characteristics exhibited by retail firms.Methodology/approachAnderson, Banker, and Janakiraman (2003

Abstract

Purpose – This article examines the operating lease cost stickiness characteristics exhibited by retail firms.

Methodology/approachAnderson, Banker, and Janakiraman (2003) laid important groundwork for the study of asymmetric cost behavior or cost stickiness. The authors found that a firm’s selling, general, and administrative costs (SG&A) costs increase more with a sales increase than those expenses decrease with an equivalent sales decline. Their findings provided avenues for many studies with differing focal variables; however, extant research has not explored the degree of cost stickiness associated with operating lease expenses. Recognizing the nature and magnitude of operating leases and the competitive and changing environment for retailers, this study adapts Anderson et al.’s (2003) model to provide insights into operating lease stickiness. The study uses archival financial data from 1997 through 2016 for specialty retail firms in testing the lease cost stickiness hypotheses.

Findings – The results of this study supported the hypotheses that operating lease expenses exhibit stickiness behavior and are relatively stickier than future lease commitments for retail firms.

Originality/value – By focusing on retail firms and related lease expenses, this study provides insights into the increasingly competitive retailer environment. This article’s findings will enhance understanding of how specialty retail firms’ managers react to reduced revenues. Finally, given recent authoritative pronouncements affecting accounting for leases and the significance of leasing transactions, research providing insights into cost behavior and managerial actions stands to make an important contribution to literature and practice.

Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination…

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Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

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Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

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Book part
Publication date: 8 September 2017

Sherif El-Halaby, Khaled Hussainey and Abdullah Al-Maghzom

The authors measure the impact of culture on Sharia; Social and Financial Disclosure (SSFD) of Islamic Banks (IBs) around the world.Content analysis is used to measure…

Abstract

The authors measure the impact of culture on Sharia; Social and Financial Disclosure (SSFD) of Islamic Banks (IBs) around the world.

Content analysis is used to measure levels of disclosure for a sample of 136 IBs of 25 countries for years 2013 and 2014. Different cultural measures are used. These include secrecy/transparency as suggested by Gray (1988) and Hofstede (1980, 1983, 2001, 2010)’s culture dimensions which include: Power Distance; Individualism; Masculinity; Uncertainty Avoidance; Long-Term Ordination and Indulgence. Ordinary least square (OLS) regression is used to test the research hypotheses.

After controlling bank-specific, corporate governance and country characteristics, the authors found that Hofstede’s culture dimensions have a significant impact on SSFD. They also found that Gray's transparency dimension positively influence levels of sharia, social and aggregated disclosure. Therefore, they conclude that culture influences levels of disclosure in IBs.

This study has policy implications for managers and regulators of Islamic banking industry.

This study is the first to use both Gray and Hofstede models in the context of IBs around the world. It also the first to explore the impact of culture on three different disclosure levels for IBs.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78714-527-6

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Book part
Publication date: 2 February 2018

Paul Whitehead, Paul F. Clark and Lois S. Gray

This chapter reports the results of a 20-year longitudinal study of how American unions have adapted their internal administrative practices to meet the significant…

Abstract

This chapter reports the results of a 20-year longitudinal study of how American unions have adapted their internal administrative practices to meet the significant external challenges they face. In previous scholarly work, researchers have reported that the administrative practices of American unions were far more informal, ad hoc, and political than those of business, government, and other nonprofit organizations. The authors’ 2010 survey asked US-based national and international unions to provide data concerning their internal administrative practices. The results were compared with findings from similar surveys conducted in 1990 and 2000. The results of these surveys indicate a steady increase in unions’ adoption of more formal personnel policies, budget practices, strategic planning processes, and efforts to evaluate planned activities over the 20-year period studied. They also indicate that unions increasingly recruit individuals meeting college, technical, and professional qualifications. Taken together, the results suggest a recognition on the part of many unions that adapting their internal administrative practices to the new realities they face is a fundamental and a necessary part of any effort at organizational renewal.

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Advances in Industrial and Labor Relations, 2017: Shifts in Workplace Voice, Justice, Negotiation and Conflict Resolution in Contemporary Workplaces
Type: Book
ISBN: 978-1-78743-486-8

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Abstract

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Histories of Economic Thought
Type: Book
ISBN: 978-0-76230-997-9

Article
Publication date: 19 June 2020

David Gray

This paper aims to propose that a Neave-Worthington Match Test for Ordered Alternatives is a simple, non-parametric test that can be used to consider Gibrat’s law. Whether…

Abstract

Purpose

This paper aims to propose that a Neave-Worthington Match Test for Ordered Alternatives is a simple, non-parametric test that can be used to consider Gibrat’s law. Whether the law, that states that the proportional rate of growth is independent of absolute size, is supported by regional house price growth rates is considered. The Match Test is further used to test the applicability of beta-convergence and dual economy models to a house price context.

Design/methodology/approach

The Match Test relates an actual rank order with an expected one. Gibrat’s law implies house price growth rates are independent of the absolute price levels. Beta-convergence posits that growth rates are inversely related to the initial price level. With a divergent system, there is a direct relationship between size-order and growth rates. As such, the Match Test is used to test alternative models of size-growth relationship.

Findings

Rather than convergence, there is a tendency to diverge across the UK, but not in Eire. That said, the size of growth shocks is related to price level on the upswing of a price cycle, but not in the down. Assigning the high-priced regions of the two islands into core and the rest into a periphery, total matching is dominated by the capital cities’ growth. The sigma-convergence observed in British house prices is likely to be associated with slower beta-divergence, not a convergent system. The law of Gibrat is not found to apply in a regional house price context.

Research limitations/implications

This work only covers two countries and nineteen regions. Gibrat’s law in regional house prices may be better examined using a multi-country analysis.

Practical implications

As the law of Gibrat is not found to apply in a regional house price context and core-regions appearing to dislocated, this has interesting implications for growth trend analysis and the claim of cointegration, which should be explored further. In particular, the level-growth relationship in the cyclical price upswing points to a ratcheting of differentials between high and low house price regions. The common trends in the long run may result from corrective periodic crashes. Not an ideal mechanism for policymakers.

Originality/value

To the best of the author’s knowledge, this paper makes a novel use of the Neave-Worthington test in the realm of regional convergence-divergence and in the first consideration of the law of Gibrat in a house price context across two countries.

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Journal of European Real Estate Research , vol. 13 no. 2
Type: Research Article
ISSN: 1753-9269

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Article
Publication date: 1 February 2000

Yaw A. Debrah and Ian G. Smith

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of…

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Abstract

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

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Management Research News, vol. 23 no. 2/3/4
Type: Research Article
ISSN: 0140-9174

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Article
Publication date: 1 February 1993

T.K. Das and David M. Boje

The field of interorganizational studies is not currently known for applying qualitative methodologies with the same enthusiasm as statistically‐based survey techniques. A…

Abstract

The field of interorganizational studies is not currently known for applying qualitative methodologies with the same enthusiasm as statistically‐based survey techniques. A review of recent developments in qualitative methodologies reveals several techniques which can be fruitfully applied to the study of interorganizational (IO) networks. This paper extends the meaning‐based social definitionist perspective to the study of IO networks, by drawing upon the relevant theoretical aspects of social phenomenology, symbolic interactionism, and ethnomethodology. The social definitionist perspective is concerned with theories and methodologies relevant to the social definition and construction of meaning in multiple actor settings. Such a meaning‐based perspective would facilitate the application of qualitative methodologies to IO networks, in parallel with similar developments in organizational behavior. The paper identifies four specific types of qualitative analyses for IO studies: phenomenological typification, domain analysis, componential analysis, and conversational analysis.

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The International Journal of Organizational Analysis, vol. 1 no. 2
Type: Research Article
ISSN: 1055-3185

Book part
Publication date: 15 November 2018

Bev Orton

Abstract

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Women, Activism and Apartheid South Africa: Using Play Texts to Document the Herstory of South Africa
Type: Book
ISBN: 978-1-78754-526-7

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