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1 – 10 of over 22000Caroline O. Ford, Bradley E. Lail and Velina Popova
Earnings management is a common term in the academic community and is likely understood by managers and professional investors, but how the large community of non-professional…
Abstract
Earnings management is a common term in the academic community and is likely understood by managers and professional investors, but how the large community of non-professional investors interprets this term is less clear. We examine non-professional investors’ attitudes toward earnings management and their resulting investing behaviors using a 2 × 2 mixed design. We manipulate investor role (prospective vs current) between participants and the method of earnings management within participants. We believe that different investment goals (prevention vs promotion) between current and prospective investors should lead to different investing behaviors. Consistent with our expectations, we find that current investors are more likely to maintain an equity than prospective investors are to invest in the same opportunity. Further, the consistent link between investors’ attitudes and actual investment behavior is only present for prospective investors. The prevention goal drives the current investors to maintain their investment, while the prospective investors remain more objective and focus on a goal of promotion. Importantly, prior research examining investor attitude toward earnings management has failed to link investors’ attitudes with actual investing decisions; our study attempts to fill this void by examining attitudes toward earnings management as well as subsequent investment behavior.
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Individuals use money, time, and effort to consume, yet implicit in most consumer research is the availability of these resources, particularly money. While the literature…
Abstract
Purpose
Individuals use money, time, and effort to consume, yet implicit in most consumer research is the availability of these resources, particularly money. While the literature provides an explanation of many aspects of consumption experiences, an explanation of how money is used to fund consumption is needed.
Methodology
In the present research, I explore ordinary consumer behaviors through depth interviews with individuals regarding everyday experiences to develop an understanding of the relationship between earmarking money and consumption.
Findings
Prior research finds consumers earmark monies thereby allocating it to distinct purposes, such that this earmarking influences consumer behaviors. Emergent from these data, I find evidence for two categories of consumer behaviors: protective, which are those addressing responsibilities in daily life; and, prospective which are those for shaping and representing identity. Further, I find protective or prospective behaviors are systematically associated with earmarking of money to either indexical or prosaic accounts, respectively, to fund consumption in support of the behaviors.
Research limitations/implications
This study explores everyday experiences to develop an understanding of how monetary earmarks are used to fund consumption. Other resources necessary for consumption, specifically time and effort, were not examined, yet are influential in consumption experiences and therefore are in need of study.
Originality/value of chapter
These findings contribute a distinct pattern of funding evident in the relationship between types of earmarks and categories of everyday behaviors.
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Although previous research has reached an agreement that finding appropriate alliance partners and reducing selection uncertainty are important for achieving high alliance…
Abstract
Although previous research has reached an agreement that finding appropriate alliance partners and reducing selection uncertainty are important for achieving high alliance performance, it has not explored (1) how organizations reduce selection uncertainty, (2) what mechanism enables organizations to do so, and, more generally, (3) how organizations form alliances. This research examined these research questions by conducting fieldwork at 20 biopharmaceutical organizations in the Untied States. I identified three mechanisms for reducing selection uncertainty, including the (1) relational, (2) internal, and (3) contextual mechanisms. One of the findings implies that alliances do not always emerge out of embedded ties, and that there exist variations in organizational usage and reliance on ties and personal rapport in constructing interorganizational networks.
Nithicha Thamthanakoon, Iona Yuelu Huang, Jane Eastham, Shane Ward and Louise Manning
Since the end of the latest rice-pledging scheme, Thai rice farmers have had more freedom in selecting marketing channels. Understanding the determinants of farmers'…
Abstract
Purpose
Since the end of the latest rice-pledging scheme, Thai rice farmers have had more freedom in selecting marketing channels. Understanding the determinants of farmers' decision-making associated with these channels is of particular interest to multiple stakeholders in the rice value chain. This study aims to examine how economic, relational and psychological factors concurrently underpin Thai rice farmers' decision-making and influence their marketing channel choice.
Design/methodology/approach
Drawing on the theory of reasoned action and utility maximization of farmers’ decision making, this study used structural equation modeling to examine data collected from a nationwide sample of Thai rice farmers (n = 637), focusing on their past and intentional use of the three major marketing channels for paddy rice.
Findings
The determinants identified include four direct independent variables: attitude, subjective norm (social referents), transaction conditions and economic goals, and two indirect independent variables: past behavior and trust. Multi-group analysis suggests that rice co-operative users were more empowered to consider economic goals and attitude toward the channel, whilst rice miller and local collector users were more likely to be influenced by their social referents and the transaction conditions offered by the channel.
Practical implications
The findings highlight the need for policy to address trust and transparency issues with intermediaries and to empower farmers through the improvement of market access.
Originality/value
The study makes a unique and substantive contribution to the knowledge of farmers' decision-making about marketing channel choice in Thailand and theoretically contributes to the indirect role of past behavior in predicting prospective intention.
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Amanda M Brouwer and Katie E. Mosack
This paper aims to test whether overall and specific healthy eating behaviors and intentions could be better predicted by expanding the theory of planned behavior (TPB) to include…
Abstract
Purpose
This paper aims to test whether overall and specific healthy eating behaviors and intentions could be better predicted by expanding the theory of planned behavior (TPB) to include a healthy eater identity. Major health organizations suggest increasing consumption of fruits, vegetables and whole grains to address the growing number of overweight and obese individuals, yet researchers have questioned the degree to which existing behavioral intervention programs sufficiently explain healthy eating behaviors.
Design/methodology/approach
Adult women (N = 79) completed questionnaires related to TPB components and healthy eater identity. Participants then recorded food consumption for four days using food diaries and food frequency questionnaires.
Findings
Using hierarchical multiple regressions, the authors demonstrated that identity as a healthy eater was a significant predictor of healthy eating intentions beyond the TPB components and a significant predictor of fruit and low-fat dairy consumption and overall healthy eating behaviors.
Research limitations/implications
Despite the limitation of correlational data from a homogenous population, results support previous research and add to existing literature by demonstrating the unique contribution identity has in predicting specific healthy diet behaviors of fruit and low-fat dairy consumption.
Originality/value
Findings advance our understanding of how young women think about nutrition and underscore which healthy eating behaviors might need to be directly targeted in interventions if such behaviors fall outside of the scope of common conceptions of what it means to be a “healthy eater”.
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Xuanfang Hou, Yanshan Zhou, Xinxin Lu and Qiao Yuan
This study aims to examine the effect of supervisor developmental feedback on employee silence behaviour by developing a moderated mediation model. The model focuses on the…
Abstract
Purpose
This study aims to examine the effect of supervisor developmental feedback on employee silence behaviour by developing a moderated mediation model. The model focuses on the mediating role of role breadth self-efficacy and high activated positive affect underpinning the relationship between supervisor developmental feedback and employee silence behaviour, and the moderating role of interdependent self-construal.
Design/methodology/approach
The two-wave survey was conducted among 265 employees. Structural equation modelling was conducted to test the mediation and moderation mediation hypotheses.
Findings
Results indicated that high activated positive affect mediated the negative relationship between supervisor developmental feedback and employee silence behaviour. The authors also found that interdependent self-construal moderated the relationship between supervisor developmental feedback and role breadth self-efficacy, as well as the indirect effect of supervisor developmental feedback on employee silence behaviour via role breadth self-efficacy.
Originality/value
This empirical study provides preliminary evidence of the mediating role of breadth self-efficacy and high activated positive affect in the negative relationship between supervisor developmental feedback and employee silence behaviour. The moderated mediation results further show that the mediation of role breadth self-efficacy between supervisor developmental feedback is contingent on individual interdependent self-construal, such that the mediation effect is significant among individuals with high interdependent self-construal, but the mediation effect of high activated positive effect is independent of individual interdependent self-construal. The findings further extend boundary conditions (interdependent self-construal) that may constrain the effect of supervisor developmental feedback on role breadth self-efficacy and high activated positive affect. The research makes considerable contributions to the cognitive-affective personality system theory by specifying the cognitive and affective mechanisms between supervisor developmental feedback and employee silence behaviour, as well as the boundary conditions.
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Surveys of the public have been conducted to document and explain evacuation behaviour in a wide range of threatening events during the past half-century. Many of the behaviours…
Abstract
Surveys of the public have been conducted to document and explain evacuation behaviour in a wide range of threatening events during the past half-century. Many of the behaviours are directly applicable to transportation modelling and management: whether people evacuate, when they depart, where they go, the routes they employ and the number of vehicles they use. Data have usually been collected by telephone interview or mailed questionnaires. Traditional survey methods should be supplemented by Internet surveys, traffic counts and GPS tracking. More real-time data collection should be employed to document a wider range of behaviours during a threat more accurately and to better understand the dynamics of evacuation decisions.
Christopher A. Ballweg, William H. Ross, Davide Secchi and Chad Uting
The purpose of this paper is to investigate the prevalence and influence of social network website (SNW) content about alcohol use and abuse on job applicant reactions to their…
Abstract
Purpose
The purpose of this paper is to investigate the prevalence and influence of social network website (SNW) content about alcohol use and abuse on job applicant reactions to their prospective immediate supervisor and toward applying for the job.
Design/methodology/approach
In Study 1, raters coded photographs and photo captions found on 1,048 personal SNWs of US managers or business owners. Approximately 22 percent of managers’ personal SNWs contained references to alcohol, providing a base rate large enough to warrant further research. In Study 2, laboratory experiment participants saw a fictitious company’s website including a professional managerial profile. A 3 × 3 factorial design then varied whether the prospective manager’s comments on his personal SNW emphasized professional activities, social drinking, or alcohol abuse; also, the manager’s friends’ comments emphasized work activities, social drinking, or alcohol abuse. A control group did not see a personal SNW.
Findings
Alcohol abuse information on personal SNWs – whether posted by the manager or by the manager’s friends – negatively affected attitudes toward the manager. Alcohol abuse information posted by the manager (but not by the manager’s friends) decreased the willingness of participants to apply for the position. These findings were consistent with the Brunswick Lens Model and the warranting hypothesis.
Originality/value
This is the first study to investigate managerial SNW content and it effects upon prospective job seekers’ attitudes.
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Veronique Y.F. Maas, Lyne M.G. Blanchette, Wencke van Amstel, Arie Franx, Marjolein Poels and Maria P.H. Koster
Exposure to unhealthy lifestyle behaviours before pregnancy affects the health of mothers and their (unborn) children. A social marketing strategy could empower prospective…
Abstract
Purpose
Exposure to unhealthy lifestyle behaviours before pregnancy affects the health of mothers and their (unborn) children. A social marketing strategy could empower prospective parents to actively prepare for pregnancy through preconception care (PCC). This study aims to describe the development of a PCC social marketing strategy based on the eight-point benchmark criteria for effective social marketing and to clarify the concept of using social marketing for health promotion purposes.
Design/methodology/approach
An extensive literature search was carried out regarding the needs of the target population and PCC behavioural goals, leading to the development of a bottom-up, ambassador-driven, communication concept.
Findings
In-depth insights of all benchmarks were analysed and incorporated during the development process of a new PCC social marketing strategy, with a special focus on the application of the “Health Belief Model” (Benchmark 3) and “the Four-P framework” (Benchmark 8). Evidence-based preconceptional health information is our product, for a low price as the information is freely attainable, promoting a message of overall women‘s health and online or through a consult with a health-care provider as the appropriate place. This formative research resulted in the development of the Woke Women® strategy, empowering women to actively prepare for pregnancy.
Originality/value
Developing a social marketing strategy to enhance actively preparing for pregnancy shows potential to encourage prospective parents to adopt healthier preconceptional lifestyle behaviours and can therefore improve the health of future generations.
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Matthew S. Winters, Paul Testa and Mark M. Fredrickson
In observational data, access to information is associated with lower levels of corruption. This chapter reviews a small but growing body of work that uses field experiments to…
Abstract
In observational data, access to information is associated with lower levels of corruption. This chapter reviews a small but growing body of work that uses field experiments to explore the mechanisms behind this relationship. We present a typology for understanding this research based on the type of corruption being addressed (political vs. bureaucratic), the mechanism for accountability (retrospective vs. prospective), and the nature of the information provided (factual vs. prescriptive). We describe some of the tradeoffs involved in design decisions for such experiments and suggest directions for future research.