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Article
Publication date: 30 September 2020

Ilias Vlachos

The purpose of this paper is to empirically study the necessary and sufficient antecedents of customer loyalty to logistics service providers (LSPs). Despite the abundance…

Abstract

Purpose

The purpose of this paper is to empirically study the necessary and sufficient antecedents of customer loyalty to logistics service providers (LSPs). Despite the abundance of loyalty studies, few studies have empirically examined the complex causal relationships between loyalty and its antecedents using the appropriate research methods.

Design/methodology/approach

The study uses fuzzy sets qualitative comparison analysis (FsQCA) to uncover the antecedents and antecedent configurations of customer loyalty. This study examined the necessity and sufficiency of five antecedents (operational collaboration, strategic collaboration, trust, service satisfaction and price satisfaction) and on five dimensions of loyalty (repurchase intension, switching costs, exclusiveness, referrals and overall loyalty). This study developed six research hypotheses based on existing literature and tested them empirically in a manufacturing context. This study compared results from FsQCA with regression analysis.

Findings

The findings reveal that only a few antecedent configurations lead to customer loyalty, including a combination of strategic and operational collaboration, bundling of service offerings and combining competitive price with strategic collaboration. Further, the absence of trust negatively affects loyalty, but the presence of trust does not lead to loyalty.

Research limitations/implications

This study contributes to business to business literature by demonstrating how to use FsQCA analysis to test the presence of equifinality, conjunction and causal asymmetry of complex relationships. This study applies FsQCA between antecedent factors and customer loyalty. Furthermore, we demonstrate how to compare and integrate FsQCA with conventional regression analysis which is based on correlation-bounded logic.

Practical implications

This study shows that no single antecedents that can generate loyalty, yet, few antecedent configurations work better than others: collaborating at both strategic and operational level with your partner has the highest impact on loyalty. Another configuration that leads to loyalty is to combine competitive prices with strategic collaboration, which particularly stimulates repurchase decisions. Price is are not sufficient enough to lead to customer loyalty.

Originality/value

This study applied a novel analysis to uncover necessary and sufficient conditions that conventional methods such as regression analysis and structural equation modelling have limited power.

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Article
Publication date: 29 April 2021

Jens Mattke, Christian Maier, Tim Weitzel and Jason Bennett Thatcher

Qualitative Comparative Analysis (QCA) is a promising, powerful method that is increasingly used for IS research. However, the Information Systems (IS) discipline still…

Abstract

Purpose

Qualitative Comparative Analysis (QCA) is a promising, powerful method that is increasingly used for IS research. However, the Information Systems (IS) discipline still lacks a shared understanding of how to conduct and report QCA. This paper introduces the fundamental concepts of QCA, summarizes the status quo, and derives recommendations for future research.

Design/methodology/approach

A descriptive literature review in major IS outlets summarizes how and why QCA has been used in the IS discipline, critically evaluates the status quo, and derives recommendations for future QCA studies.

Findings

The literature review reveals 32 empirical research articles in major IS journals that have used the QCA method. Articles applied QCA to a broad range of research topics at the individual and organizational levels, mainly as a standalone analysis for theory development, elaboration and testing. The authors also provide evidence that most published IS research articles do not take full advantage of the potential QCA, such as analyzing necessary causal conditions or testing the robustness of QCA results. The authors provide seven actionable recommendations for future IS research using QCA.

Originality/value

The literature review assesses the status quo of QCA’s application in the IS discipline and provides specific recommendations on how IS researchers can leverage the full potential of QCA.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

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Book part
Publication date: 22 October 2019

B. Anthony Billings, Chansog (Francis) Kim and Cheol Lee

In view of the recent enhanced concerns of the SEC and PCAOB that Accounting Principles Board Opinion No. 23 (APB 23)–asserting firms do not comply with the “sufficient

Abstract

In view of the recent enhanced concerns of the SEC and PCAOB that Accounting Principles Board Opinion No. 23 (APB 23)–asserting firms do not comply with the “sufficient evidence” criteria of APB 23, we examine whether APB 23–asserting firms that declared their foreign earnings as permanently reinvested abroad are less likely to repatriate those foreign earnings under the American Jobs Creation Act (AJCA) of 2004, compared with similar non-asserting firms. The asserting firms are required to disclose sufficient evidence that validates an ability to meet their domestic cash needs with only earnings generated in the United States and their plans to indefinitely reinvest foreign earnings outside the United States. Estimates show that asserting firms are more likely to repatriate their foreign earnings than non-asserting firms. In addition, we find that the probability of making an election to repatriate permanently invested foreign earnings under the AJCA of 2004 is higher for firms with nonbinding foreign tax credit (FTC) limitations that have made an APB 23 declaration to permanently invest foreign earnings abroad. These findings suggest that asserting firms’ declarations to indefinitely reinvest foreign earnings abroad are not well grounded, thereby indirectly validating the SEC’s and PCAOB’s increased scrutiny for supporting evidence for APB 23 assertion. The estimates also show that the likelihood of making an election to repatriate foreign earnings under the AJCA of 2004 increases with asserting firms’ liquidity constraints and financial distress: the financial characteristics listed as part of APB 23 criteria of sufficient evidence and highlighted by the SEC and PCAOB comment letters, indicating that asserting firms raid permanently reinvested foreign earnings to satisfy their financial needs and constraints.

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Book part
Publication date: 29 March 2006

Peter A. Zadrozny

A univariate GARCH(p,q) process is quickly transformed to a univariate autoregressive moving-average process in squares of an underlying variable. For positive integer m…

Abstract

A univariate GARCH(p,q) process is quickly transformed to a univariate autoregressive moving-average process in squares of an underlying variable. For positive integer m, eigenvalue restrictions have been proposed as necessary and sufficient restrictions for existence of a unique mth moment of the output of a univariate GARCH process or, equivalently, the 2mth moment of the underlying variable. However, proofs in the literature that an eigenvalue restriction is necessary and sufficient for existence of unique 4th or higher even moments of the underlying variable, are either incorrect, incomplete, or unnecessarily long. Thus, the paper contains a short and general proof that an eigenvalue restriction is necessary and sufficient for existence of a unique 4th moment of the underlying variable of a univariate GARCH process. The paper also derives an expression for computing the 4th moment in terms of the GARCH parameters, which immediately implies a necessary and sufficient inequality restriction for existence of the 4th moment. Because the inequality restriction is easily computed in a finite number of basic arithmetic operations on the GARCH parameters and does not require computing eigenvalues, it provides an easy means for computing “by hand” the 4th moment and for checking its existence for low-dimensional GARCH processes. Finally, the paper illustrates the computations with some GARCH(1,1) processes reported in the literature.

Details

Econometric Analysis of Financial and Economic Time Series
Type: Book
ISBN: 978-0-76231-274-0

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Book part
Publication date: 27 December 2016

Pei-Ling Wu, Shih-Shuo Yeh, Tzung-Cheng (T.C.) Huan and Arch G. Woodside

Recognizing Gigerenzer’s (1991) dictum that scientists’ tools are not neutral (tools-in-use influence theory formulation as well as data interpretation), this chapter…

Abstract

Recognizing Gigerenzer’s (1991) dictum that scientists’ tools are not neutral (tools-in-use influence theory formulation as well as data interpretation), this chapter reports theory and examines data in ways that transcend the dominant logics for variable-based and case-based analyses. The theory and data analysis tests key propositions in complexity theory: (1) no single antecedent condition is a sufficient or necessary indicator of a high score in an outcome condition; (2) a few of many available complex configurations of antecedent conditions are sufficient indicators of high scores in an outcome condition; (3) contrarian cases occur, that is, low scores in a single antecedent condition associates with both high and low scores for an outcome condition for different cases; (4) causal asymmetry occurs, that is, accurate causal models for high scores for an outcome condition are not the mirror opposites of causal models for low scores for the same outcome condition. The study tests and supports these propositions in the context of customer assessments (n = 436) of service facets and service-outcome evaluations for assisted temporary-transformations of self via beauty salon and spa treatments. The findings contribute to advancing a nuanced theory of how customers’ service evaluations relate to their assessments of overall service quality and intentions to use the service. The findings support the need for service managers to be vigilant in fine-tuning service facets and service enactment to achieve the objective of high customer retention.

Details

Bad to Good
Type: Book
ISBN: 978-1-78635-333-7

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Abstract

Details

Functional Structure Inference
Type: Book
ISBN: 978-0-44453-061-5

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Article
Publication date: 1 April 2004

Georgios I. Zekos

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and…

Abstract

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

Details

Managerial Law, vol. 46 no. 2/3
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 1 December 2005

Dragan B. Kandić and Branimir D. Reljin

To investigate the general necessary condition for synthesis of square, real rational matrices of complex frequency as admittance matrices of active multiports with…

Abstract

Purpose

To investigate the general necessary condition for synthesis of square, real rational matrices of complex frequency as admittance matrices of active multiports with resistors, inductors, capacitors and possibly multiport transformers and to prove that this condition is also sufficient for synthesis of stable, square, real rational matrices of complex frequency as admittance matrices of balanced active multiports having only resistors, capacitors and voltage‐amplifiers with sufficiently large amplifications. The main aim of the paper is to provide a new and general method for stable admittance matrices synthesis and to develop strict realization algorithm by active balanced transformerless multiport networks.

Design/methodology/approach

The objectives of the paper are achieved by using factorization of regular polynomial matrices in complex frequency with certain degree as products of other regular polynomial matrices with specified degrees. A set of sufficient conditions for such a factorization is presented and derived a pertinent algorithm as the starting point for investigation and solving network synthesis problem and generation of class of equivalent realizations.

Findings

Theorem 1 states that sufficient condition for factorization of Pth order, generally regular polynomial matrix P(s) in complex frequency s with degree L, whose determinant has K distinct zeros, in form P(s)=P1(sP2(s), where 1≤p2=P20L−1 is degree of polynomial matrix P2(s), reads: K>(P−1)·L+p2−1. The coefficient‐matrices of s, s2,… in P1(s) and P2(s) are real or complex depending on whether distinct zeros of det P(s) are real or complex, respectively. Theorem 2 states that: (a) for realization of Pth order matrix of real rational functions in complex frequency s (i.e. RRF matrix) as admittance matrix of active balanced RLC P‐port network with multiport transformers, or without them, P generalized controlled‐sources and P controlling‐ports are necessary, in general; and (b) P balanced voltage‐controlled voltage‐sources (VCVSs) with real and by module greater than unity controlling coefficients (“voltage amplifications”) are sufficient for realization of stable admittance RRF matrix by active, balanced, transformerless, RC P‐port network.

Originality/value

This is a research paper with the following two main contributions (original results). First, a theorem on sufficient conditions for factorization of regular polynomial matrices in complex frequency; and second, a theorem relating to sufficient conditions for synthesis of matrices of real rational functions in complex frequency by active, balanced, transformerless networks. The results may be interesting for network theorists and researchers in the field of electric circuits and systems.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 24 no. 4
Type: Research Article
ISSN: 0332-1649

Keywords

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Article
Publication date: 26 June 2018

Yiru Yang

The purpose of this paper is to investigate whether aggressive pro forma earnings-reporting firms are difficult in relation to signalling sufficient intellectual capital…

Abstract

Purpose

The purpose of this paper is to investigate whether aggressive pro forma earnings-reporting firms are difficult in relation to signalling sufficient intellectual capital (IC), and how the market reacts to aggressive pro forma earnings reporting.

Design/methodology/approach

Content analysis of 610 annual reports of Australian firms listed on the Australian Securities Exchange 200 is used to obtain IC information. Fixed-effects logistic and ordinary least squares (OLS) regressions are used to examine the hypotheses.

Findings

The study finds that aggressive pro forma earnings reporting is negatively and significantly associated with sufficient IC disclosure. Moreover, this paper finds that investors react favourably to aggressive pro forma earnings reporting, and believe that pro forma earnings have greater incremental value-relevance information than statutory earnings.

Research limitations/implications

The coding framework used in this study comprises 33 IC items. Other studies have used coding frameworks comprising fewer or more varied IC items. Therefore, when comparing the results of this and other studies, the interpretation of the findings must recognise the differences in approach.

Practical implications

Sufficient IC disclosure may help investors to distinguish high-reporting-quality firms and low-reporting-quality firms. The paper demonstrates that aggressive pro forma earnings-reporting firms, which are low-reporting-quality firms, are less likely to disclose sufficient IC.

Originality/value

This paper is the first to examine the relationship between aggressive pro forma reporting and IC disclosure. Moreover, this paper built a theoretical framework based on signalling theory to develop research hypotheses, which extend the research on IC underpinned by signalling theory.

Details

Journal of Intellectual Capital, vol. 19 no. 5
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 1 January 1975

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous…

Abstract

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis rather than as a monthly routine affair.

Details

Managerial Law, vol. 18 no. 1
Type: Research Article
ISSN: 0309-0558

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