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Volume 32 Number 3 Year 2016

25 articles in this issue 

Salem Lotfi Boumediene, Ridha Zarrouk, Ines Tanazefti

To guarantee the production of financial information that is useful for economic decision-making, most countries have a set of accounting standard used in preparing the financial statements. Indeed, the use of a common accounting language by all companies... see more

 

Eustache Ebondo Wa Mandzila, Daniel Zeghal

The French legislature has mandated in 2008 that the board chairperson reports on governance, internal controls, and risk management approach with the objective to enhance corporate disclosures to investors.  This study examines the content of board ... see more

 

Lee Jaehong, Cho Eunjung, Choi Hyunjung

This paper examines whether material weakness in internal accounting control is negatively associated with investment efficiency in Korea. Since internal accounting control weakness drives poor accounting quality and poor accounting quality exacerbates in... see more

 

KM Makhitha

The purpose of this research paper was to investigate the practices and challenges of marketing strategies of craft producers in Gauteng, South Africa (SA). As craft producers lack access to market they are unable to market their products successfully and... see more

 

Kim Viljoen, Mornay Roberts-Lombard

Remaining relevant to customers and retaining customers who could consider booking online, requires travel agents to modify their marketing strategies.  Travel agents need to find new ways to add value for customers and suppliers to reinstate their r... see more

 

Nacima Ourahmoune

This article explores how luxury brands communicate with male shoppers through their retail environments in the context of changing sociocultural definitions of masculinity. While Bain and Company (2012) speak of the ‘masculinization of the luxury market’... see more

 

Kelly La Venture, Chantal Norrgard

This study explores the emergence of the used merchandise sector and its implications for green marketing. We demonstrate that although few consumers purchase green products based on environmental concerns, consumers who shop for used merchandise do so wi... see more

 

Shilpa Iyanna

The contemporary view in marketing literature is that value is a subjective process created and defined by consumers during use. This perspective of value is emphasised by high-quality interactions between the company and the customer, enabling the co-cre... see more

 

Tekiner Kaya, Yetkin Cinar

Efficiency measurement is an important analysis for institutions in order to investigate their performance comparatively. On the other hand, evaluating efficiency of institutions carrying out more than one activity using common resources is important mana... see more

 

Tientip Subhanij, Chitchanok Annonjarn

Thailand is a late comer in international expansion but the pace of overseas investment has accelerated in recent years. This paper is the first attempt in exploring the distribution of Thai outward foreign direct investment (OFDI) by types of their inves... see more

 

Wanli Li, Hong Guo

This article studies changes of value relevance of earnings after mandatory adoption of new CAS (the Chinese Accounting Standards) which is substantially convergent with IFRS (the International Financial Report Standards) in China’s listed enterprises. We... see more

 

Jong Eun Lee

This study empirically investigates whether a high-quality audit improves the reliability of the components of total accruals using earnings persistence and cash flow predictability. I find that, for firms audited by Big Four auditors, their current or no... see more

 

Rachid Toumache, Khaled Rouaski

The aim of this study is to assess the economic growth in Algeria and to determine the set of variable impacting it on different periods. It relies on structural analysis approach based on an investigation method using the software MICMAC (matrix of cross... see more

 

Maher Kachour, Olivier Mamavi, Haithem Nagati

This article studies the impact of reputation on market entry in public procurement. Based on the observation of a French firm with a strong reputation, we demonstrate a significant effect of the difference in public contracts won between date t-1 and dat... see more

 

John J. Williams, Alfred E. Seaman

In a continuing world of corporate misdeeds and unscrupulous decision making, much of the management and academic literatures points to the incomplete knowledge of the consequences of ethics leadership.  One of the bastions of ethics gatekeeping in t... see more

 

Sung Jin Park, Woo Jin Park, Sohee Woo

We examine the implementation of automated systems for target cost management and assessing firm performance in global automobile component company. After financial crisis, companies need to make strategic decisions as fast as possible. However, global co... see more

 

Elizabeth Chinomona, Taboo Mantebele Mofokeng

Organizational politics has been seen as detrimental to the smooth running of firms. Despite increasing awareness of the importance of managing the negative effects of organizational politics at the workplace, research on consequences relating to employee... see more

 

Lineo Winifred Dzansi

This paper deals with the problem of poor service delivery in municipalities across South Africa – a problem that seems to elude a lasting solution. It assesses the extent to which perceived fairness in human resource management (HRM) practices affect ser... see more

 

Samia Belaounia, Tawhid Chtioui, Mehdi Nekhili

The study aims to explain the determinants of banks’ choices of location of overseas activities and of market-entry mode (subsidiary, branch and representative office). Location of overseas activities and market-entry mode are considered as simultaneously... see more

 

Bin Li

We analyze the association between information disclosure violation (IDV) and firm value, based on a sample of Chinese listed firms that were subject to China Securities Regulatory Commission (CSRC) enforcement actions from 2000 to 2014. Using Tobin’s Q a... see more

 

Sung Jin Park, Woo Jin Park, Eun Jung Sun, Sohee Woo

This study examines whether multinational companies carry out tax avoidance through subsidiaries. An empirical analysis was conducted of 4,585 Korean firms from 2001 to 2010 by company and year. The results are as follows. First, MNCs that have become mor... see more

 

Sunday Samson Babalola

Although organizational commitment and job performance are essential for the survival of an organization, yet scanty attention is paid to simultaneous investigation of these variables. This study set to investigate the influence of supervisor-employee rel... see more

 

Hak Woon Kim, Sooro Lee

This paper investigates how firms manage the revenue-expense relationship in the presence of a going-concern audit opinion (GCO). Using Korean data, we find that firms with GCOs both delay and accelerate recognition of current expenses for current revenue... see more

 

Hyuk Shawn, Hyoik Leese, Jaegyung Jung, Sanghyuk Moon

Net income is composed of CFO and accruals. Auditors generally detect discretionary accruals to raise reliability of financial reporting and call upon managers to correct their financial reports according to the materiality. From these viewpoints, prior r... see more

 

Sarah Elouadi, Tarek Ben Noamene, Dorsaf Chaher

Our paper examines employees’ ownership as a mechanism that stimulates employee-shareholders’ efforts and encourages them to adopt positive working behavior. Nevertheless, the expected effects of employees’ ownership are not direct and need the inclusion ... see more