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Article
Publication date: 1 January 1990

P.R. Lopez, Y.J. Giraud and S.J. Koonce

Following a quick survey of the resin systems commercially available, this paper focuses on the design considerations of high temperature matrices. The report examines in detail…

Abstract

Following a quick survey of the resin systems commercially available, this paper focuses on the design considerations of high temperature matrices. The report examines in detail the key points of the final target properties of a resin system and, by illustrating some of the transfer mechanisms, how they relate to the matrix reinforcement and the copper environment. Based on this, the construction of a development scheme incorporating the various parameters relating structure, chemistry and properties is presented. In high temperature systems, particular emphasis is placed on fracture toughness and related effects in the case of polyimides, such as copper peel strength, delamination, cracking subsequent to drilling operations or thermal cycling. The conclusion is that the number of controllable matrix parameters is surprisingly small: Tg, CTE, K1c/G1c, modulus and elongation at break, in addition to a few others. Finally, this study shows how all of these data were collectively applied to the practical development of a new Kerimid(™). Further studies are now under way to enhance the importance of additional parameters regarding more complex phenomena such as the drilling operation.

Details

Circuit World, vol. 16 no. 2
Type: Research Article
ISSN: 0305-6120

Article
Publication date: 15 November 2019

Rachel Martin

This paper synthesizes existing experimental research in the area of investor perceptions and offers directions for future research. Investor-related experimental research has…

Abstract

This paper synthesizes existing experimental research in the area of investor perceptions and offers directions for future research. Investor-related experimental research has grown substantially, especially in the last decade, as it has made valuable contributions in establishing causal links, examining underlying process measures, and examining areas with little available data. Within this review, I examine 121 papers and identify three broad categories that affect investor perceptions: information format, investor features, and disclosure credibility. Information format describes how investors are influenced by information salience, information labeling, reporting and accounting complexity, financial statement recognition, explanatory disclosures, and proposed disclosure changes. Investor features describes investors’ use of heuristics, investor preferences, and the effect of investor experience. Disclosure credibility is influenced by external and internal assurance, management credibility, disclosure characteristics, and management incentives. Using this framework, I summarize the existing research and identify areas that would benefit from additional research.

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Journal of Accounting Literature, vol. 43 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 19 April 2022

Lynn Ling Min Wee and Siew Ching Goy

The purpose of this paper is to examine the relationship between financial socialisation experiences, socio-economic factors, demographic characteristics and the financial…

1330

Abstract

Purpose

The purpose of this paper is to examine the relationship between financial socialisation experiences, socio-economic factors, demographic characteristics and the financial knowledge of first year undergraduate students.

Design/methodology/approach

Using a questionnaire, data were collected from a sample of 450 first year university students from both private and public universities. A multivariate regression method was adopted to examine the influence of financial socialisation among respondents of different ethnic groups and their social backgrounds on the individual's financial knowledge.

Findings

The findings indicate that: firstly, financial knowledge is low among first-year university students in Sarawak. Secondly, male respondents outperform female counterparts in terms of financial knowledge. Thirdly, parental financial socialisation remains the main source of financial knowledge among the students. Fourthly, there are significant differences in financial knowledge across ethnic groups.

Research limitations/implications

It is paramount to implement financial education programmes to elevate the financial literacy for both youth and parents since parents remain the primary source of financial socialisation for young adults.

Practical implications

The study suggests that financial knowledge varies according to gender and ethnicity. Hence, financial education programmes should be designed to accommodate the differences between groups based on ethnicity and gender to achieve the best outcome.

Originality/value

This is the first study that draws a representative sample of university students in Sarawak that examines the effects of ethnicity, gender and parental financial socialisation on financial knowledge among first year university students.

Details

International Journal of Social Economics, vol. 49 no. 9
Type: Research Article
ISSN: 0306-8293

Keywords

Book part
Publication date: 9 December 2009

Abstract

Details

Tourism Branding: Communities in Action
Type: Book
ISBN: 978-1-84950-720-2

Abstract

Details

Developing Leaders for Positive Organizing
Type: Book
ISBN: 978-1-78714-241-1

Article
Publication date: 17 July 2013

Jun Han

Researchers have long been interested in understanding why and how corporate managers issue earnings guidance and the effect of such guidance on stakeholders’ (investors’ and…

Abstract

Researchers have long been interested in understanding why and how corporate managers issue earnings guidance and the effect of such guidance on stakeholders’ (investors’ and managers’) behavior. Several recent studies have employed the experimental approach to address these issues. The purpose of this paper is to analyze and synthesize the literature on experimental studies of management earnings guidance. Consistent with the literature, I organize the synthesis to reflect (a) whether, why and how management issues guidance; (b) investors’ reactions to guidance; (c) the effect of guidance on management behavior. In addition, I provide institutional information (e.g., nature and timing of guidance) about guidance as well as provide several directions for future research. The synthesis reveals that the experimental studies have made a unique contribution to this literature by (i) providing evidence on process variables that underlie some empirical associations, (ii) directly measuring managers’ personal attributes and, (iii) closing the causality gap in the guidance literature.

Details

Journal of Accounting Literature, vol. 31 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Book part
Publication date: 25 August 2022

Dipankar Ghosh and Lori Olsen

Financial analysts' forecasts serve as a proxy for market earnings expectations, and research provides mixed evidence of the relation between financial analysts' expertise and…

Abstract

Financial analysts' forecasts serve as a proxy for market earnings expectations, and research provides mixed evidence of the relation between financial analysts' expertise and forecast accuracy. The judgment and decision-making (J/DM) literature suggests that those with more expertise will not perform better when tasks exhibit either extremely high or extremely low complexity. Expertise is expected to contribute to superior performance for tasks between these two extremes. Using archival data, this research examines the effect of analysts' expertise on forecasting performance by taking into consideration the forecasting task's complexity. Results indicate that expertise is not an explanatory factor for forecast accuracy when the forecasting task's complexity is extremely high or low. However, when task complexity falls between these two extremes, expertise is a significant explanatory variable of forecast accuracy. Both results are consistent with our expectations.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80382-802-2

Keywords

Article
Publication date: 16 March 2022

Benard Alkali Soepding

This study aims to determine the contribution effect of learning experience on the financial well-being of government retirees in North-Central Nigeria. Special emphasis was…

Abstract

Purpose

This study aims to determine the contribution effect of learning experience on the financial well-being of government retirees in North-Central Nigeria. Special emphasis was placed on the contribution effect of the elements of the learning experience.

Design/methodology/approach

This study used correlational and cross-sectional research designs based on a questionnaire survey of 376 retirees drawn from North-Central Nigeria. A confirmatory factor analysis was used to identify the factors of learning experience using the Analysis of Moments of Structures (AMOS) software, version 23. The contributory effect of the confirmed sub-domains of learning experience on the financial well-being of retirees was established using hierarchical regression.

Findings

Confirmatory factor analysis results confirmed that financial knowledge, financial planning and financial self-efficacy are factors of learning experience. Although the sub-domains of the learning experience are significant predictors of financial well-being, financial knowledge has a significant effect on financial well-being, followed by financial planning and financial self-efficacy. The sub-domains of learning experience collectively explain about 46.5% of the variance in the financial well-being of retirees in North-Central Nigeria.

Originality/value

Unlike most other documentation on financial well-being, which has focused on the general effect of the learning experience as a global variable, this study explores the role played by the three dimensions of learning experience and methodologically isolates the contribution of each dimension with respect to retirees in developing countries. As such, we uncover the reality that all the sub-domains of the learning experience are significant for the financial well-being of retirees in a developing country context, though in varying effects.

Details

Working with Older People, vol. 27 no. 1
Type: Research Article
ISSN: 1366-3666

Keywords

Book part
Publication date: 1 October 2015

Ikseon Suh and Joseph Ugrin

This study investigates how disclosure of the board of directors’ leadership and role in risk oversight (BODs oversight disclosure) influences investors’ judgments when…

Abstract

This study investigates how disclosure of the board of directors’ leadership and role in risk oversight (BODs oversight disclosure) influences investors’ judgments when information on risk exposures is disclosed. The theoretical lens through which we examine this issue involves negativity bias. Sixty-two stock market investors who engage in the evaluation and/or investment of stocks on a regular or professional basis participated in our study. Our results reveal that the addition of BODs oversight disclosure (positive information) does not carry significant weight on investor judgments (i.e., attractiveness and investment) when financial statement disclosures indicate a high level of operational and financial risk exposures (negative information). In contrast, under the condition of a low level of risk exposures, BODs oversight disclosure causes investors to assess higher risk in terms of worry, catastrophic potentials and unfamiliarity about risk information and, in turn, make less favorable investor judgments. Our findings add to the literature on negativity bias and contribute to the debate on the usefulness of disclosures about risk.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78441-635-5

Keywords

Abstract

Details

Developing Leaders for Positive Organizing
Type: Book
ISBN: 978-1-78714-241-1

1 – 10 of 375