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Book part
Publication date: 1 July 2002

Daryl M. Guffey, Dan L. Schisler and Douglas K. Schneider

This study examines whether there is a tax incentive for firms to engage in stock buybacks. Using methods previously established by Manzon (1994) and Scholes and Wolfson (1989)…

Abstract

This study examines whether there is a tax incentive for firms to engage in stock buybacks. Using methods previously established by Manzon (1994) and Scholes and Wolfson (1989), the results show that firms with high marginal tax rates are more likely to announce stock buybacks than firms with low marginal tax rates. Additionally, firms that announce stock buybacks have lower debt-equity ratios than firms that do not announce buybacks. Tax considerations do not appear to be a factor in the acquisition technique used, open market or tender offer. However, the tax motive and limited investment alternatives appear to be the major explanatory variables in the stock buyback decision.

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Advances in Taxation
Type: Book
ISBN: 978-1-84950-158-3

Book part
Publication date: 1 July 2002

Abstract

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Advances in Taxation
Type: Book
ISBN: 978-1-84950-158-3

Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

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The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

Book part
Publication date: 27 October 2016

Amy M. Hageman and Dann G. Fisher

Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when…

Abstract

Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when making ethical decisions. The purpose of this study is to examine the influence of client factors on tax professionals’ ethical decision-making. Furthermore, we also investigate how client service climate and different ethical climate types affect these ethical decisions. Based on an experimental design with 149 practicing tax professionals, results indicate that tax professionals are not swayed by client importance or social interaction with the client when making ethical decisions. However, tax professionals are more likely to engage in ethical behavior when their own accounting firm monitors and tracks the quality of client service, whereas unethical behavior is more common when public accounting firms emphasize using personal ethical beliefs in decision-making. The results of the study suggest the importance of strong policies and procedures to promote ethical decision-making in firms.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Book part
Publication date: 5 February 2019

Christopher J. Schneider

In this keynote address, I use Georg Simmel’s sociology of social forms approach to amend Erving Goffman’s interaction order perspective into a contemporary analytical framework…

Abstract

In this keynote address, I use Georg Simmel’s sociology of social forms approach to amend Erving Goffman’s interaction order perspective into a contemporary analytical framework for empirical analysis of everyday life in our twenty-first century mediated social order. For Goffman, the interaction order provides a foundational basis for social order. As a cornerstone of the human condition, Goffman maintained that most of us spend our daily lives in the direct presence of others. However, rapid advancements in interactive media formats in the last few decades have given rise to an unprecedented twenty-first century interaction order. Many of us now also spend our everyday lives in the mediated presence of others, the effects of which parallel those of face-to-face interaction in importance. These changes, I contend, provide a necessary occasion to reimagine Goffman’s interaction order. In what follows, I first provide a brief synopsis of Goffman’s interaction order. Next, I outline the twenty-first century interaction order and illustrate the importance of Simmel’s formal sociology in amending Goffman’s original framework in relation to this unforeseen order. Finally, to highlight a few key points – I incorporate empirical examples from my work as it relates to police legitimacy. I conclude with some suggestions for future research and note a few limitations.

Book part
Publication date: 5 April 2024

Zhichao Wang and Valentin Zelenyuk

Estimation of (in)efficiency became a popular practice that witnessed applications in virtually any sector of the economy over the last few decades. Many different models were…

Abstract

Estimation of (in)efficiency became a popular practice that witnessed applications in virtually any sector of the economy over the last few decades. Many different models were deployed for such endeavors, with Stochastic Frontier Analysis (SFA) models dominating the econometric literature. Among the most popular variants of SFA are Aigner, Lovell, and Schmidt (1977), which launched the literature, and Kumbhakar, Ghosh, and McGuckin (1991), which pioneered the branch taking account of the (in)efficiency term via the so-called environmental variables or determinants of inefficiency. Focusing on these two prominent approaches in SFA, the goal of this chapter is to try to understand the production inefficiency of public hospitals in Queensland. While doing so, a recognized yet often overlooked phenomenon emerges where possible dramatic differences (and consequently very different policy implications) can be derived from different models, even within one paradigm of SFA models. This emphasizes the importance of exploring many alternative models, and scrutinizing their assumptions, before drawing policy implications, especially when such implications may substantially affect people’s lives, as is the case in the hospital sector.

Book part
Publication date: 10 December 2015

Dekar Urumsah

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is…

Abstract

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is especially relevant in the context of Indonesian Airline companies. Therefore, many airline customers in Indonesia are still in doubt about it, or even do not use it. To fill this gap, this study attempts to develop a model for e-services adoption and empirically examines the factors influencing the airlines customers in Indonesia in using e-services offered by the Indonesian airline companies. Taking six Indonesian airline companies as a case example, the study investigated the antecedents of e-services usage of Indonesian airlines. This study further examined the impacts of motivation on customers in using e-services in the Indonesian context. Another important aim of this study was to investigate how ages, experiences and geographical areas moderate effects of e-services usage.

The study adopts a positivist research paradigm with a two-phase sequential mixed method design involving qualitative and quantitative approaches. An initial research model was first developed based on an extensive literature review, by combining acceptance and use of information technology theories, expectancy theory and the inter-organizational system motivation models. A qualitative field study via semi-structured interviews was then conducted to explore the present state among 15 respondents. The results of the interviews were analysed using content analysis yielding the final model of e-services usage. Eighteen antecedent factors hypotheses and three moderating factors hypotheses and 52-item questionnaire were developed. A focus group discussion of five respondents and a pilot study of 59 respondents resulted in final version of the questionnaire.

In the second phase, the main survey was conducted nationally to collect the research data among Indonesian airline customers who had already used Indonesian airline e-services. A total of 819 valid questionnaires were obtained. The data was then analysed using a partial least square (PLS) based structural equation modelling (SEM) technique to produce the contributions of links in the e-services model (22% of all the variances in e-services usage, 37.8% in intention to use, 46.6% in motivation, 39.2% in outcome expectancy, and 37.7% in effort expectancy). Meanwhile, path coefficients and t-values demonstrated various different influences of antecedent factors towards e-services usage. Additionally, a multi-group analysis based on PLS is employed with mixed results. In the final findings, 14 hypotheses were supported and 7 hypotheses were not supported.

The major findings of this study have confirmed that motivation has the strongest contribution in e-services usage. In addition, motivation affects e-services usage both directly and indirectly through intention-to-use. This study provides contributions to the existing knowledge of e-services models, and practical applications of IT usage. Most importantly, an understanding of antecedents of e-services adoption will provide guidelines for stakeholders in developing better e-services and strategies in order to promote and encourage more customers to use e-services. Finally, the accomplishment of this study can be expanded through possible adaptations in other industries and other geographical contexts.

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E-services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-709-7

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Book part
Publication date: 14 August 2017

Erin M. Landells and Simon L. Albrecht

Much of the research associated with organizational politics has focused on negative outcomes such as stress, burnout, and turnover intention. Only a limited amount of research…

Abstract

Much of the research associated with organizational politics has focused on negative outcomes such as stress, burnout, and turnover intention. Only a limited amount of research has focused on identifying the psychological mechanisms that explain the influence of negative organizational politics on individual and organizational outcomes. In this chapter, we propose a more positive conceptualization of organizational politics and explore potential associations between both positive and negative politics and employee engagement. More specifically, we propose a model showing how the psychological conditions of psychological safety, availability, and meaningfulness explain the relationship between perceptions of positive and negative politics and employee engagement. We conclude by suggesting practical interventions to assist organizations develop a more positive organizational political climate.

Book part
Publication date: 19 August 2017

Krishna Priya Rolla

The distinction between discussing human capital (HC) and its actual measurement is the presence of indices and equations to substantiate the belief of measuring intangibles. The…

Abstract

The distinction between discussing human capital (HC) and its actual measurement is the presence of indices and equations to substantiate the belief of measuring intangibles. The chapter makes a concise mention of research precedents, deriving leads for the foundation of HC. The chapter aims to provide clarity on the concept of HC measurement and bring to light the tools that can confer tangibility to intangibles. It argues that the measurement of HC is an achievable idea; furthering that a systematic review into the inter-disciplinary studies can offer viable solutions to the challenge of measuring intangibles. The chapter while discussing the contention makes a vivid mention of Bhutan’s gross national happiness (GNH), Happiness Seismograph, Cobb–Douglas model and others to make an impression on the minds of the reader.

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Human Capital and Assets in the Networked World
Type: Book
ISBN: 978-1-78714-828-4

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Book part
Publication date: 30 April 2021

Stacey Hannem

Goffman (1963) provided us with an explanation of the operation of stigma in microinteractional contexts. However, his definition and explication of the experiences and processes…

Abstract

Goffman (1963) provided us with an explanation of the operation of stigma in microinteractional contexts. However, his definition and explication of the experiences and processes of stigmatization predate what many consider to be the most major shift in discourse and categorization to develop in the twentieth century – the rise of the language of risk. In this chapter, I discuss the intersections of risk discourse and stigma. Drawing on my empirical research with families affected by incarceration, I illustrate the shift toward structural stigma as an exercise of power and governance. I argue that contemporary “common-sense” understandings and usage of the term stigma emphasize negative individual interactions while ignoring the ways that risk categorizations, even in seemingly benign contexts, create structural disadvantage and serve to “other” stigmatized individuals. Singular focus on stigma at the microinteractional level, particularly in destigmatization campaigns, obscures the pervasive structural stigma couched in the language of risk management that permits systematic marginalization.

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Radical Interactionism and Critiques of Contemporary Culture
Type: Book
ISBN: 978-1-83982-029-8

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1 – 10 of 181