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Article
Publication date: 12 August 2022

Shaojun Fan, Juan Chen and Hong Han

The authors expand the connotation of the research on the accounting information quality characteristics, provide empirical evidence for the factors of consistency and also help…

Abstract

Purpose

The authors expand the connotation of the research on the accounting information quality characteristics, provide empirical evidence for the factors of consistency and also help to deepen further their understanding of the economic consequences of ownership concentration and other ownership structures.

Design/methodology/approach

Using financial data of Chinese listed companies as samples, coupled with a method to calculate the consistency of the sample enterprises on the corporate level in the 2007–2019 period, the authors studied its impact of ownership concentration on consistency.

Findings

The study finds that after controlling other factors, ownership concentration could significantly reduce accounting information consistency. Further research finds that when the executives' shareholding is higher, the reduction effect of ownership concentration on consistency is weaker. After the robustness test, the conclusion remains basically unchanged.

Research limitations/implications

First, maybe there is a limitation of De Franco et al. (2011) method the authors use in China. As some scholars pointed out, the systematic component of returns variation is large in emerging markets (Morck et al., 2000), so it is hard to determine to what extent market stock returns will capture the net effect of earnings. As is mentioned above, there are multiple methods for measuring comparability and consistency, but it is not easy to judge which way is the best. Maybe the authors will have a perfect process in the future. Second, in addition to the factors mentioned in this study's hypotheses, there should be other factors (these include internal factors and external factors) that play moderating role in the impact of ownership concentration on accounting information consistency. The authors have not thoroughly studied the effect of those factors. These limitations all need to be further explored in the future.

Originality/value

The study finds that after controlling other factors, ownership concentration could significantly reduce accounting information consistency, but the reduction will be affected by some other factors related to corporate governance. The new insights from these advances are that the conclusions provide a technical path for management of companies to improve corporate governance efficiency and the quality of accounting information, and also provide more reference and empirical evidence for information users to identify the company's accounting information quality, which contributes to creating a prerequisite for the usefulness of accounting information.

Details

Asian Review of Accounting, vol. 31 no. 1
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 5 July 2013

Sanjay R. Gangurde and Milind M. Akarte

The purpose of this paper is to propose a multi‐criteria decision making (MCDM) approach to evaluate product design alternatives in respect to the customer requirements.

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Abstract

Purpose

The purpose of this paper is to propose a multi‐criteria decision making (MCDM) approach to evaluate product design alternatives in respect to the customer requirements.

Design/methodology/approach

This paper reports a systematic approach developed to concurrently satisfy the product requirements as well as the customer requirements. Mobile phone example has been elected to demonstrate the approach. Mobile product features and customer preferences data have been collected and analyzed to obtain the commonalities from the designer and customer perspective. Regression analysis has been carried out to establish the relationship between the product independent features with the dependent feature (Ex. Cost, Talk time). Based on the equations developed, different product configurations have been defined from the designer's point of view. Modified TOPSIS – a multi attribute decision making (MADM) method – has been employed to facilitate the most suitable product configuration selection based on the customer requirements.

Findings

The method facilitates design of the best product configuration that will maximize customer satisfaction with minimum cost.

Originality/value

The proposed methodology will provide a useful tool to the decision maker, which may help to eliminate the associated risks in the product design configuration that closely satisfy customer's expectations and product launching decision.

Article
Publication date: 1 December 1999

Joseph Monahan

Outlines Hong Kong’s financial system during the pre‐unification era. Looks at recent issues, regulatory changes and its development as an international financial centre…

Abstract

Outlines Hong Kong’s financial system during the pre‐unification era. Looks at recent issues, regulatory changes and its development as an international financial centre. Considers banking, the stock market, the bond & futures market, the gold market, regulatory bodies and monetary and currency policies. Contrasts these with the pre‐unification system in China. Outlines the way that these two systems propose to exist together, looking at the potential benefits and problems this may bring.

Details

Cross Cultural Management: An International Journal, vol. 6 no. 4
Type: Research Article
ISSN: 1352-7606

Keywords

Article
Publication date: 8 February 2011

Lawrence W.C. Lai

This paper seeks to argue that racially discriminatory zoning in Colonial Hong Kong could have been a form of protectionism driven by economic considerations.

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Abstract

Purpose

This paper seeks to argue that racially discriminatory zoning in Colonial Hong Kong could have been a form of protectionism driven by economic considerations.

Design/methodology/approach

This paper was based on a review of the relevant ordinances, literature, and public information, notably data obtained from the Land Registry and telephone directories.

Findings

This paper reveals that many writings on racial matters in Hong Kong were not a correct interpretation or presentation of facts. It shows that after the repeal of the discriminatory laws in 1946, an increasing number of people, both Chinese and European, were living in the Peak district. Besides, Chinese were found to be acquiring land even under the discriminatory law for Barker Road during the mid‐1920s and became, after 1946, the majority landlords by the mid‐1970s. This testifies to the argument that the Chinese could compete economically with Europeans for prime residential premises in Hong Kong.

Research limitations/implications

This paper lends further support to the Lawrence‐Marco proposition raised in Environment and Planning B: Planning and Design by Lai and Yu, which regards segregation zoning as a means to reduce the effective demand of an economically resourceful social group.

Practical implications

This paper shows how title documents for land and telephone directories can be used to measure the degree of racial segregation.

Originality/value

This paper is the first attempt to systematically re‐interpret English literature on racially discriminatory zoning in Hong Kong's Peak area using reliable public information from Crown Leases and telephone directories.

Details

Property Management, vol. 29 no. 1
Type: Research Article
ISSN: 0263-7472

Keywords

Article
Publication date: 8 February 2016

Ka Ho Mok and Xiao Han

Although the existing literature indicates the strategy of decentralization adopted by the Chinese government has permitted the introduction of transnational higher education…

1602

Abstract

Purpose

Although the existing literature indicates the strategy of decentralization adopted by the Chinese government has permitted the introduction of transnational higher education (TNHE) into mainland China at its very beginning in the 1980s, relatively little research has been conducted to explore the effects of the ensuing-released policies on the development of TNHE after then, especially at institutional level. The purpose of this paper is to fill this research gap by presenting data/information about recent development of TNHE in China and analyzing teachers’/students’ perceptions of autonomy enjoyed by the newly emerging cooperation type, Sino-foreign cooperation universities.

Design/methodology/approach

Based upon the purposive sampling method, we chose University A and B as case studies in this research to ensure the representativeness, since they cooperate separately with the major exporters of TNHE in China. In addition, key informants and snowball sampling were adopted to select our respondents. In total 5 administrative staff and 12 students were interviewed to evaluate their working/ learning experience there. The detailed information about the interviewees are listed as Appendix.

Findings

The fieldwork conducted in 2014 and 2015 reveals the governance model toward Sino-foreign cooperation universities could be categorized as predominantly decentralized. Specifically, the authors listed the most obvious aspects showing the different level of autonomy enjoyed by different cooperation types below: the internal administrative structure, the enrollment capacity, the criteria of admission and the quality assurance method.

Originality/value

This paper critically explores how local education bureaus regulate these TNHE programs in general and monitor the operation of the overseas university campuses being founded in China in particular. In addition, this paper also reports the field interviews with faculty members and students, particularly their evaluation of working/learning experiences in the field of TNHE. Most important of all, this paper critically reflects upon the changing educational governance and explores what regulatory regime could better conceptualize the changing state-TNHE relations in China.

Details

International Journal of Comparative Education and Development, vol. 18 no. 1
Type: Research Article
ISSN: 2396-7404

Keywords

Article
Publication date: 16 May 2019

Andrea Kim

The purpose of this paper is to propose a comprehensive framework that delineates how human resource (HR) practices are differentially configured for exploitative and explorative…

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Abstract

Purpose

The purpose of this paper is to propose a comprehensive framework that delineates how human resource (HR) practices are differentially configured for exploitative and explorative innovation as well as how the sets of HR practices support these two types of innovation.

Design/methodology/approach

Based on the structural ambidexterity approach and a bottom-up process in the multilevel theories, this research derives the need for the differential managerial structures for exploitation and exploration at the unit level. In addition, the Input–Process–Outcome model of team effectiveness and multilevel theories are employed to discuss the internal nature (e.g. resources, work styles) of exploiting and exploring units. Finally, building on strategic HR management literature, this research configures exploitation-targeted and exploration-targeted HR systems and delves into how these differentiated HR systems generate differential inputs of human capital resources and thereby foster exploitative and explorative innovation processes.

Findings

This research proposes several factors for exploitation and exploration, including: necessary inputs (i.e. commitment, narrowness, and cohesion for exploitation vs thoughtfulness, breadth, and openness for exploration), idiosyncratic innovation processes (i.e. convergent collective cognition vs divergent collective cognition), and differentiated HR systems comprised of different forms of unit staffing (homogeneity vs heterogeneity), performance appraisal, incentives, and training and development (short-term vs long-term orientation).

Originality/value

The proposed theoretical framework contributes to an improved understanding of the psychological foundation of organizational ambidexterity and systematizing how diverse HR practices work together to elicit exploitative and explorative innovation from employees.

Details

Employee Relations: The International Journal, vol. 41 no. 4
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 23 March 2010

Gerard P. Prendergast, Alex S.L. Tsang and Cherry N.W. Chan

Globalization and outsourcing have decoupled country of origin into the country of origin of manufacture (COM) and the country of origin of the brand (COB). This study seeks to…

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Abstract

Purpose

Globalization and outsourcing have decoupled country of origin into the country of origin of manufacture (COM) and the country of origin of the brand (COB). This study seeks to extend the work of Gurhan‐Canli and Maheswaran and Lee et al. by investigating the interactive influence of COB and personal involvement with a product on purchase intention.

Design/methodology/approach

A total of 168 young adults in Hong Kong were intercepted for mall interviews and presented with mock advertisements for personal computers ostensibly with brands originating in Japan and Korea. Their personal involvement with such products was measured using an instrument designed by Zaichkowsky, and their purchase intentions were self‐assessed.

Findings

COB was found to predict purchase intentions among consumers with a low level of personal involvement with computers, but not among consumers with a high level of personal involvement.

Research limitations/implications

First, to improve internal validity, the study involved a single product type and a sample limited to 15‐34 year olds. However, this improvement in internal validity places limitations on generalisability. Second, a median split was used to divide the subjects into low and high involvement groups. Third, only one dependent variable, purchase intention, was studied.

Practical implications

For marketers whose product is branded in a country with a favorable image, emphasizing the COB would be appropriate when communicating with low involvement consumers. Marketers whose product is branded in a country with a less favorable image ought to emphasize other peripheral cues when communicating with low involvement consumers.

Originality/value

By finding that COB has a significant impact on the purchase intentions of low involvement consumers, but not with those more highly involved, this research constitutes a small but important extension of the conclusions of Gurhan‐Canli and Maheswaran and Lee et al.

Details

Journal of Consumer Marketing, vol. 27 no. 2
Type: Research Article
ISSN: 0736-3761

Keywords

Open Access
Article
Publication date: 30 April 2021

Dau Thi Kim Thoa and Vo Van Nhi

The purpose of this study is to examine the financial autonomy that affects the financial accounting information quality of public organizations. This study also tests the impact…

6973

Abstract

Purpose

The purpose of this study is to examine the financial autonomy that affects the financial accounting information quality of public organizations. This study also tests the impact of the financial autonomy on support from leadership. How this impact has affected elements of accounting information systems such as hardware, software, communications technology and chief accountant to support providing the quality of the financial accounting information.

Design/methodology/approach

The research model is in the SEM form and measurement models are reflective scales so this study applies the PLS-SEM analysis technique on the Smart PLS 3.2.7 software to test the research hypotheses. Analytical data is collected through survey questionnaires with observed variables measured using the typical 7-point Likert scales. The result obtained after cleaning the data includes 164 Vietnamese public organizations with the different levels of the financial autonomy.

Findings

This research has three primary findings: firstly, FA has a positive direct effect on FAIQ and SL. Secondly, SL influences FAIQ through four mediate variables including AM, HW, SW and CN. Finally, SL also acts as a mediate variable in the relationship of FA and FAIQ.

Originality/value

This is one of the first empirical studies to examine the role of financial autonomy in leadership support to improve the quality of the accounting information in the public sector in the context of the Vietnamese government is promoting the financial autonomy of public organizations.

Details

Journal of Asian Business and Economic Studies, vol. 29 no. 1
Type: Research Article
ISSN: 2515-964X

Keywords

Article
Publication date: 5 June 2007

Anthony Pecotich and Steven Ward

The globalisation of markets combined with the paradoxical rise of nationalism has created an increased concern about the importance of the interaction of global brands with other…

10579

Abstract

Purpose

The globalisation of markets combined with the paradoxical rise of nationalism has created an increased concern about the importance of the interaction of global brands with other cues such as the country of origin (COO) of products and services. The purpose of this paper is to evaluate the decision‐making processes of experts and novices with respect to international brand names, COO and intrinsic quality differences.

Design/methodology/approach

Within subject experimental design, quantitative study analysis of variance.

Findings

Results of a series of experiments with personal computers as a product with strong COO effects supported this argument. Experts or highly knowledgeable consumers were found to use COO in a circumspect manner or as a limited summary construct, only when such information was consistent with a linked brand name or a particular level of physical quality. Novices, for both products used COO as a halo regardless of brand name and physical quality.

Research limitations/implications

International brand names are used in a more analytical manner by experts, with respect to quality, whilst novices based their decision‐making on extrinsic cues. This was a controlled experimental design and results could be evaluated further by more realistic design using actual products in a more market setting. Although the use of product description as used as experimental treatments in this study is not an unusual manner in which personal computers are purchased by consumers, especially when they are purchased online.

Practical implications

International marketers must carefully consider the quality, brand and COO information carefully when marketing to consumers of varying product knowledge as it appears different decision‐making styles are used by experts and novices.

Originality/value

This is one of the few studies to experimentally manipulate brand, quality and COO information amongst different groups of consumers with varying product knowledge (experts and novices). The experimental treatments were also carefully chosen so that differences due to the use of a global brand IBM could be evaluated against a lesser known local brand name.

Details

International Marketing Review, vol. 24 no. 3
Type: Research Article
ISSN: 0265-1335

Keywords

Article
Publication date: 19 July 2011

Nina M. Iversen and Leif E. Hem

Consumers' evaluations of brand extensions have gained considerable attention in the marketing literature. The purpose of this study is to investigate how a brand's perceived…

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Abstract

Purpose

Consumers' evaluations of brand extensions have gained considerable attention in the marketing literature. The purpose of this study is to investigate how a brand's perceived global or local origin impacts evaluations of brand extensions and creates transfer effects of brand meaning. The paper conceptually characterizes the transference process and empirically tests the nature and extent of spillover effects of origin associations across multiple parent brands and extensions.

Design/methodology/approach

For the empirical testing of the conceptual model of transfer effects of origin associations we undertook a cross‐sectional consumer survey amongst a sample of 267 Norwegian respondents. Structural equation modelling was used to investigate the causal relationships between the latent exogenous and endogenous variables in the conceptual model.

Findings

The present study indicates that the global and local origin framework, first introduced by Steenkamp et al. in 2003, can explain the occurrence of reciprocal transfer of brand meaning across parent brands and extensions. The paper shows that global and local origin associations operate in a manner very similar to brand associations in the transference of perceptions. It finds that distinct origin associations influence the pre‐brand image and drive the forward effect on the attitude towards the extension as well as the subsequent backward effect upon the post‐brand image of the parent brand.

Originality/value

This paper reveals for the first time that distinct origin associations can initiate spillover effects across parent brands and extensions. This study is therefore an important step towards the generalizability of main brand extension studies to other contexts such as extensions of global brands.

Details

International Marketing Review, vol. 28 no. 4
Type: Research Article
ISSN: 0265-1335

Keywords

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