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1 – 10 of over 2000
Book part
Publication date: 1 November 2008

Thomas W. Hall and Fredrik Jörgensen

Using panel data derived from recent financial statements, we examine the relationship between changing creditor protection and leverage (and debt maturity) in a number of…

Abstract

Using panel data derived from recent financial statements, we examine the relationship between changing creditor protection and leverage (and debt maturity) in a number of emerging market countries located in Central and Eastern Europe. We examine unlisted firms, which are more likely than listed companies to face credit constraints. Our main hypothesis is whether unlisted firms change their leverage and debt maturity as creditor rights increase. We confirm this to be the case at both the country- and firm-level; our findings are robust to alternative econometric specifications and inclusion of country- and firm-level controls. We also find that legal origin is related to the level of debt and its maturity.

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Institutional Approach to Global Corporate Governance: Business Systems and Beyond
Type: Book
ISBN: 978-1-84855-320-0

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Book part
Publication date: 1 November 2008

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Institutional Approach to Global Corporate Governance: Business Systems and Beyond
Type: Book
ISBN: 978-1-84855-320-0

Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

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The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

Book part
Publication date: 10 June 2014

Abstract

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Practical and Theoretical Implications of Successfully Doing Difference in Organizations
Type: Book
ISBN: 978-1-78350-678-1

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Book part
Publication date: 20 June 2017

David Shinar

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Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

Book part
Publication date: 13 March 2023

Stuart Thomas

The current study examines public accountants' professionalism and professional commitment (PC) and their effect on job performance. Results provide support for four of five…

Abstract

The current study examines public accountants' professionalism and professional commitment (PC) and their effect on job performance. Results provide support for four of five dimensions of Hall's (1968) professionalism framework (beliefs in professional affiliation, professional dedication, self-regulation, and social obligation) and Meyer et al.'s (1993) three-dimensional PC framework (affective, continuance, and normative professional commitment) for modeling public accountants. Support was also found for most of the hypothesized relationships between professionalism and PC. Beliefs in professional affiliation, professional dedication, and self-regulation positively influenced affective professional commitment (APC). Belief in professional affiliation was negatively influenced by continuance professional commitment (CPC) but positively influenced by normative professional commitment (NPC). Belief in social obligation was also positively influenced by NPC. As expected, professionalism and PC were associated with job performance. Professionalism had an incremental effect beyond PC on job performance and as well, PC had an incremental effect over professionalism on job performance. Identifying relationships between professionalism and professional commitment with desirable outcomes is important for justifying future investments in the public accounting profession. Understanding these issues will assist in determining the types of professional attributes and commitments that are and should be fostered by the accounting profession.

Book part
Publication date: 16 October 2020

Stuart Thomas

The current study examines the effect of socialization on the inculcation of professional accounting values. Three sources of socialization are examined: public accounting firms…

Abstract

The current study examines the effect of socialization on the inculcation of professional accounting values. Three sources of socialization are examined: public accounting firms, non-public accounting firms (industry) and accounting professional associations. Specifically, the study compares the professionalism of public and industry accountants. Consistent with expectations, the results suggest that public accountants have stronger beliefs in professional autonomy and self-regulation than industry accountants, and that industry accountants have stronger beliefs in professional affiliation, social obligation and professional dedication than public accountants. It was hypothesized that while professional associations promote all professional values, public accounting firms and industry have different promoting priorities. Public accounting firms foster beliefs in self-regulation and professional autonomy while industry opposes these values, resulting in public accountants having stronger beliefs in these values. Conversely, it was posited that industry encourage beliefs in professional affiliation, social obligation and professional dedication to a greater extent than public accounting firms. The result is that the industry accountants have stronger beliefs in these values than the public accountants. Investigating these issues increase understanding of the importance of the socialization process fostering accounting professional values and identifying areas of potential conflict and reinforcement accountants face when working in public accounting and industry.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

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Book part
Publication date: 29 January 2018

Gábor Nagy, Carol M. Megehee and Arch G. Woodside

The study here responds to the view that the crucial problem in strategic management (research) is firm heterogeneity – why firms adopt different strategies and structures, why…

Abstract

The study here responds to the view that the crucial problem in strategic management (research) is firm heterogeneity – why firms adopt different strategies and structures, why heterogeneity persists, and why competitors perform differently. The present study applies complexity theory tenets and a “neo-configurational perspective” of Misangyi et al. (2016) in proposing complex antecedent conditions affecting complex outcome conditions. Rather than examining variable directional relationships using null hypotheses statistical tests, the study examines case-based conditions using somewhat precise outcome tests (SPOT). The complex outcome conditions include firms with high financial performances in declining markets and firms with low financial performances in growing markets – the study focuses on seemingly paradoxical outcomes. The study here examines firm strategies and outcomes for separate samples of cross-sectional data of manufacturing firms with headquarters in one of two nations: Finland (n = 820) and Hungary (n = 300). The study includes examining the predictive validities of the models. The study contributes conceptual advances of complex firm orientation configurations and complex firm performance capabilities configurations as mediating conditions between firmographics, firm resources, and the two final complex outcome conditions (high performance in declining markets and low performance in growing markets). The study contributes by showing how fuzzy-logic computing with words (Zadeh, 1966) advances strategic management research toward achieving requisite variety to overcome the theory-analytic mismatch pervasive currently in the discipline (Fiss, 2007, 2011) – thus, this study is a useful step toward solving the crucial problem of how to explain firm heterogeneity.

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Improving the Marriage of Modeling and Theory for Accurate Forecasts of Outcomes
Type: Book
ISBN: 978-1-78635-122-7

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Book part
Publication date: 21 July 2022

Ian Ruthven

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Dealing With Change Through Information Sculpting
Type: Book
ISBN: 978-1-80382-047-7

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Book part
Publication date: 16 August 2021

Abstract

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Intercultural Management in Practice
Type: Book
ISBN: 978-1-83982-827-0

1 – 10 of over 2000