Search results

1 – 10 of 150
Article
Publication date: 13 January 2022

Parveen P. Gupta, Kevin C.K. Lam, Heibatollah Sami and Haiyan Zhou

In this paper, the authors examine how religious and political factors affect a firm's corporate governance diversity policies.

Abstract

Purpose

In this paper, the authors examine how religious and political factors affect a firm's corporate governance diversity policies.

Design/methodology/approach

The authors develop five basic empirical models. Model 1 examines how religious beliefs and political affiliation determine whether a firm will establish diversity incentive in its senior executives' performance assessment. Model 2 investigates how the diversity goal, religious beliefs and political affiliation separately affect the level of actual diversity achieved. Model 3 examines how the diversity goal and environmental factors interact to affect the level of actual diversity achieved. Model 4 and Model 5 examine whether the diversity incentive in senior executives' compensation plan and the environmental factors (religious belief and political affiliation) help to reduce the compensation differentials between male and female executives.

Findings

The authors find that firms located in more liberal counties with more Mainline Protestants and less Republican voters in the United States are more likely to include workforce diversity as a criterion in evaluating their senior executives. The authors also provide evidence that firms with diversity goals have more female directors, more female senior executives and more minority directors. However, they find no evidence that the compensation differentials between male and female executives are smaller in these firms. Finally, they find that external environment affects the effectiveness of the implementation of the diversity goals.

Originality/value

In line withthis branch of research, the authors expand the literate on the link between corporate culture and corporate decision-making by investigating the non-financial performance measures. Besides the corporate decision-making in investment, financial reporting and social responsibilities as documented in prior studies, the authors argue that the religious beliefs and political affiliations could also affect the development and implementation of corporate non-financial performance goals in executive incentive contracts.

Details

Asian Review of Accounting, vol. 30 no. 1
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 1 March 2008

Yaw M. Mensah, Kevin C. K. Lam and Robert H. Werner

We present, in this study, a method for comparing the relative effectiveness of different non-profit institutions with similar objectives. In addition, we show how this…

Abstract

We present, in this study, a method for comparing the relative effectiveness of different non-profit institutions with similar objectives. In addition, we show how this measure of relative effectiveness is related theoretically to their relative efficiency. Relative effectiveness is shown to be a product of the efficacy with which potentially utilizable resources can be converted into usable inputs, and the efficiency with which the inputs are converted to outputs or outcomes. Finally, drawing on developments in data envelopment analysis, we illustrate the new methodology using data from 109 institutions of higher education.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 20 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 April 2000

Ji Li, Kevin Lam and Ping Ping Fu

Past research has suggested the influence of family‐oriented collectivistic culture on the behavior and performance of traditional Chinese manufacturing firms. However…

Abstract

Past research has suggested the influence of family‐oriented collectivistic culture on the behavior and performance of traditional Chinese manufacturing firms. However, insufficient empirical research has been conducted to empirically test the influence. More importantly, insufficient research has been conducted to test how the collectivistic culture in Chinese societies would affect the performance of manufacturing firms. This paper addresses these issues by comparing the behaviors and performance of two groups of firms in China, i.e., investment from overseas Chinese firms and investment from non‐Chinese Western firms, in one of China's fast‐growing manufacturing industries. Interesting differences are found between the overseas Chinese firms and those from other foreign countries. The findings support the influence of societal culture on firms' behavior and performance, but do not support the predictions on performance based on the arguments of cultural distance. This paper concludes with a discussion on implications of the findings for both researchers and practitioners.

Details

The International Journal of Organizational Analysis, vol. 8 no. 4
Type: Research Article
ISSN: 1055-3185

Article
Publication date: 1 June 1989

M. Natalie Lam and Kevin Y.K. Ng

The traffic flow pattern of the material distribution activitywithin the Canadian Forces was evaluated. The aim was to validate thecurrent operation of the material…

1907

Abstract

The traffic flow pattern of the material distribution activity within the Canadian Forces was evaluated. The aim was to validate the current operation of the material traffic system. Sample transportation data were collected, and the traffic flow pattern and utilisations of the Canadian Forces′ scheduled tractor‐trailer units were statistically inferred. Because historical material traffic data were lacking, the material traffic flow pattern for this one‐time snapshot of the transportation system did not provide a basis from which any trend on the Canadian Forces′ vehicle utilisation could be established.

Details

International Journal of Physical Distribution & Materials Management, vol. 19 no. 6
Type: Research Article
ISSN: 0269-8218

Keywords

Article
Publication date: 1 June 1999

Ji Li, Naresh Khatri and Kevin Lam

One of the most important cultural values in Chinese societies is family‐oriented collectivism. This cultural value has had much impact on the structures and strategies…

2006

Abstract

One of the most important cultural values in Chinese societies is family‐oriented collectivism. This cultural value has had much impact on the structures and strategies of overseas Chinese firms. Influenced by this cultural value, traditional Chinese firms prefer family ownership and stress hierarchy and centralized decision making, which in turn influence the business strategies of these firms. In recent years, however, the majority of Chinese societies have been in transition, and traditional Chinese culture is also changing. These developments have brought about changes in strategies of the overseas Chinese firms. To study these changes, this paper focuses on the manufacturing industries in a major emerging market, China, and reports evidence of changes in both culture and business strategy of overseas Chinese firms. Concludes with a discussion on the implications of the findings for both researchers and practitioners.

Details

Management Decision, vol. 37 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 1 April 2005

Ji Li, Kevin Lam and Jane W. Moy

To test the effects of ownership structure on the strategy and performance of former state‐owned enterprises (SOEs) in China.

2331

Abstract

Purpose

To test the effects of ownership structure on the strategy and performance of former state‐owned enterprises (SOEs) in China.

Design/methodology/approach

Based on a sample of the former state‐owned manufacturing firms listed on the Chinese Stock Exchanges before 1995, we study the ownership effects on firms' diversification strategies and their performances.

Findings

Diversifiers actually have a lower level of state ownership. However, firms' financial performance and other performance dimensions such as new product development and overseas investment are actually better for single‐product producers. Hence, firms with lower state‐ownership tend to be more likely to pursue unrelated diversifications.

Research limitations/implications

The study uses a cross‐sectional design, which makes it difficult to assess the causality of the variables and to study the changes of firm behavior over the years.

Practical implications

The results highlight the need for the improvement of control system in transitional economy such as China before embarking on ownership changes. Without the changes in the control systems, the ownership reform alone seems insufficient to improve the performance of the former SOEs.

Originality/value

This study provides evidence on the effect of ownership control, diversification strategy and performance on formerly SOEs in China. It has important policy implications for reformers in the developing economies engaging in privatizing their SOEs.

Details

Management Decision, vol. 43 no. 4
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 1 November 2000

Ji Li, Kevin Lam and Yong‐qing Fang

This study deals with one strategic issue for manufacturing firms operating in Asian emerging markets – technology commitment or investment. It compares two different…

2126

Abstract

This study deals with one strategic issue for manufacturing firms operating in Asian emerging markets – technology commitment or investment. It compares two different approaches adopted by international manufacturing firms in China, one of the major emerging markets in the world. Analyzing the data from the 100 largest manufacturing firms (in terms of market share) competing in one of China’s manufacturing industries, i.e. electronics, this paper shows an interesting positive relationship between technology investment and firm performance in China’s manufacturing industries. This paper concludes with a discussion on the implications of the findings.

Details

Integrated Manufacturing Systems, vol. 11 no. 6
Type: Research Article
ISSN: 0957-6061

Keywords

Book part
Publication date: 23 December 2010

Abstract

Details

Research in Accounting in Emerging Economies
Type: Book
ISBN: 978-0-85724-452-9

Content available
Article
Publication date: 26 August 2014

398

Abstract

Details

Asian Review of Accounting, vol. 22 no. 3
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 1 March 2008

Thomas E. Vermeer

Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 20 no. 2
Type: Research Article
ISSN: 1096-3367

1 – 10 of 150