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Article
Publication date: 17 May 2011

Haidan Li and Yiming Qian

The purpose of this paper is to examine whether outside CEO directors sympathize with the company CEO due to their similar positions and prestige, and make decisions in…

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1736

Abstract

Purpose

The purpose of this paper is to examine whether outside CEO directors sympathize with the company CEO due to their similar positions and prestige, and make decisions in favor of the company CEO. Specifically, the authors investigate how outside CEO directors serving on the compensation committee influence CEO compensation.

Design/methodology/approach

The authors investigate how outside CEO directors on the compensation committee impact the level and pay‐for‐performance sensitivity of CEO compensation. In addition, the relation between excess CEO compensation (attributable to outside CEO directors) and future firm‐operating performance is examined.

Findings

It is found that outside CEO directors on the compensation committee are associated with higher CEO compensation. However, excess CEO compensation attributable to outside CEO directors leads to poor future firm‐operating performance. Outside CEO directors are associated with higher CEO pay‐for‐performance sensitivity when the company experiences positive stock returns, but do not impact pay‐for‐performance sensitivity when firm performance is poor. Finally, when the company CEO has more influence on the board, outside CEO directors are more likely to serve on the compensation committee.

Originality/value

The paper is among the first to show that having outside CEO directors on the compensation committee might create agency problems and is costly to shareholders. The findings of the authors' study are relevant to current efforts of regulators and private sectors to enhance oversight of executive compensation.

Details

Review of Accounting and Finance, vol. 10 no. 2
Type: Research Article
ISSN: 1475-7702

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Book part
Publication date: 5 January 2006

Corey Rosen

This paper looks at the research to date on the future of broadly granted stock options (options granted to at least half the full-time employees of a company). In the…

Abstract

This paper looks at the research to date on the future of broadly granted stock options (options granted to at least half the full-time employees of a company). In the U.S., granting options broadly became popular in the late 1990s, but has lost some of its appeal in the wake of stock market declines, accounting changes, and increased shareholder concerns about dilution. The data indicate a significant minority of companies will change their plans, but a substantial majority will keep them. The data also indicate changes in accounting rules will not affect stock prices and that broadly granted options are better for corporate performance than narrowly granted options.

Details

Participation in the Age of Globalization and Information
Type: Book
ISBN: 978-0-76231-278-8

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Abstract

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Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

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Article
Publication date: 1 May 2019

Chang-E Zhou, Haidan Niu, Qing Zhang, Huixia Li, Chi Wai Kan, Chang Sun, Jinmei Du and Changhai Xu

This paper aims to prepare an associative thickener base on two polyacrylate-based copolymers, which can be used for digital printing of nylon carpet with enhanced performance.

Abstract

Purpose

This paper aims to prepare an associative thickener base on two polyacrylate-based copolymers, which can be used for digital printing of nylon carpet with enhanced performance.

Design/methodology/approach

An associative thickener was prepared by compounding two polyacrylate-based copolymers, cationic starch and polyacrylic acid; and mediated by polyethylene glycol and polyacrylamide crosslinker. The formulation of the associative thickener was optimized by using the orthogonal array testing strategy. The stability of the associative thickener was investigated by measuring effects of temperature, electrolytes, storage time and auxiliaries on viscosity. The associative thickener was compared with a commercial thickener by evaluating their performance in digital printing of nylon carpet.

Findings

The associative thickener provided same color strength and fastness in the printing of nylon carpet as the commercial one, but was more easily washed off for a better hand feeling of the printed carpet.

Practical implications

The prepared associative thickener can be applied for digital printing of nylon carpet.

Originality/value

The associative thickener can be facilely prepared from commercially available chemicals and suitable for digital printing of nylon carpet.

Details

Pigment & Resin Technology, vol. 48 no. 3
Type: Research Article
ISSN: 0369-9420

Keywords

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Article
Publication date: 2 October 2009

Alain d'Astous and Dong Li

The purpose of this paper is to examine country perceptions in China from the point of view of the personality concept.

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1871

Abstract

Purpose

The purpose of this paper is to examine country perceptions in China from the point of view of the personality concept.

Design/methodology/approach

A country personality scale developed in a Western country was adapted to the Chinese social context and used to position 11 different countries, including China, on six personality dimensions. This was accomplished by means of a survey of 184 adult Chinese people from the city of Beijing.

Findings

The results show that the adapted scale has good psychometric properties, that it behaves appropriately with respect to some theoretical expectations, and that it brings about results that are consistent with common sense and with previous country image research.

Research limitations/implications

The study should be replicated with a more representative sample of Chinese people and a larger array of country stimuli.

Originality/value

The paper shows that the country personality scale can be used to better understand how Chinese consumers think of a product's country of origin and suggest appropriate product positioning strategies to help multinational corporations define their strategic actions with respect to China.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 21 no. 4
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 19 August 2020

Shaban Mohammadi, Hadi Saeidi and Nader Naghshbandi

The purpose of this study is to investigate the effect of board and audit committee characteristics on corporate social responsibility (CSR) in Iranian companies listed in…

Abstract

Purpose

The purpose of this study is to investigate the effect of board and audit committee characteristics on corporate social responsibility (CSR) in Iranian companies listed in stock exchanges.

Design/methodology/approach

This is a descriptive-correlational and an applied research. The statistical population of this research is all companies listed in Tehran Stock Exchange and the research period is from 2012 to 2018. Using screening method a sample of 150 companies was selected. Multivariate regression and the software Eviews 10 were used for data analysis and hypothesis testing.

Findings

The results indicated that board size had a significant effect on CSR; board independence had a significant effect on CSR; managerial ownership did not have a significant effect on CSR; CEO duality did not have a significant effect on CSR; audit committee size had a significant effect on CSR; audit committee independence had a significant effect on CSR; and financial expertise of audit committee members had a significant effect on CSR.

Originality/value

The present study is the first research performed on the effect of board and audit committee characteristics on CSR in Iran. The results of this study contribute to the literature on the effect of board and audit committee characteristics on CSR and provide suggestions for capital market participants. CSR helps reduce asymmetric distribution of information among the internal and external organizational entities and reduce agency problems and conflicts among different groups. Based on the results, an effective audit committee as an effective mechanism enhances the credibility of financial and non-financial reporting such as social responsibility, which means that an effective audit committee can improve the level of voluntary disclosure of information through effective oversight of the reporting process. It is also suggested that companies focus on audit committee characteristics to increase the level of CSR.

Details

International Journal of Productivity and Performance Management, vol. 70 no. 8
Type: Research Article
ISSN: 1741-0401

Keywords

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Article
Publication date: 17 March 2020

Hossein Dehdarirad, Javad Ghazimirsaeid and Ammar Jalalimanesh

The purpose of this investigation is to identify, evaluate, integrate and summarize relevant and qualified papers through conducting a systematic literature review (SLR…

Abstract

Purpose

The purpose of this investigation is to identify, evaluate, integrate and summarize relevant and qualified papers through conducting a systematic literature review (SLR) on the application of recommender systems (RSs) to suggest a scholarly publication venue for researcher's paper.

Design/methodology/approach

To identify the relevant papers published up to August 11, 2018, an SLR study on four databases (Scopus, Web of Science, IEEE Xplore and ScienceDirect) was conducted. We pursued the guidelines presented by Kitchenham and Charters (2007) for performing SLRs in software engineering. The papers were analyzed based on data sources, RSs classes, techniques/methods/algorithms, datasets, evaluation methodologies and metrics, as well as future directions.

Findings

A total of 32 papers were identified. The most data sources exploited in these papers were textual (title/abstract/keywords) and co-authorship data. The RS classes in the selected papers were almost equally used. DBLP was the main dataset utilized. Cosine similarity, social network analysis (SNA) and term frequency–inverse document frequency (TF–IDF) algorithm were frequently used. In terms of evaluation methodologies, 24 papers applied only offline evaluations. Furthermore, precision, accuracy and recall metrics were the popular performance metrics. In the reviewed papers, “use more datasets” and “new algorithms” were frequently mentioned in the future work part as well as conclusions.

Originality/value

Given that a review study has not been conducted in this area, this paper can provide an insight into the current status in this area and may also contribute to future research in this field.

Details

Data Technologies and Applications, vol. 54 no. 2
Type: Research Article
ISSN: 2514-9288

Keywords

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