29 articles in this issue
Khaled Guesmi, Saoussen Jebri, Abdelkarim Jabri, Frederic Teulon
In this paper, we examine the correlations between hedge fund strategy indices and asset classes. Based on the Dynamic Conditional Correlation (DCC) GARCH Model, we estimate the correlations between hedge fund, stock, and bond indices during bull and bear... see more
Omar Farooq, Imad Jabbouri
How does dividend policy effect cost of debt in emerging markets? Does it increase the perceived conflict of interests between creditors and shareholders or vice versa? This paper seeks to answer these questions by documenting the relationship between div... see more
Chris P. Long
This paper refines and extends ideas about trust-control relationships by describing a theory of managerial action that outlines how managers combine their efforts to apply controls and demonstrate their trustworthiness. Findings from two surveys and one ... see more
Job Dubihlela, Manilall Roy Dhurup
Expansion, diversification, greater choice, market share, profits and increased competition are the overarching forces that drive organisations to embrace marketing concepts such as market orientation. Various researchers assert that market orientation is... see more
Firas Batnini, Moez Hammami
The goal of this paper is to study the impact of stock markets on Initial Public Offerings (IPOs). Several studies have shown that the need for financing is not the main trigger for an IPOfavorable market conditions may play a more important part. This wo... see more
Dominique Bonet Bonet Fernandez, Nabila Jawadi
Recent research on virtual teams highlights the importance of high quality relationships to achieve high team performance. For research and development (R&D) virtual project teams, relationships characterized by cooperation and trust are expected to enhan... see more
Bruno Karoubi, Regis Chenavaz
The impact of crime on economic activity has been widely studied. The economic analysis of crime on payment instrument, however, is still lacking. In this paper, we analyze the impact of crime on the use of cash and card payment with an original database ... see more
Soo-Joon Chae, Kiwi Chung
This study examined the characteristics of internal accounting control system based on size of human resources assigned to the system to verify whether downward stickiness of total cost and selling and administrative expenses differentially appears accord... see more
Manel Mansour, David Heller, Moez Labidi, Amine Lahiani
This paper analyzes the long-run pass-through of money market rates to retail interest rates (both lending and deposit rates). We rely on fully harmonized data from MIR statistics (MFI Interest Rates) for 8 countries of the euro area. From January 2003 to... see more
Ophillia Ledimo
The purpose of this study was to conduct an organisational culture audit to determine individual differences of employees within the South African army. A quantitative study was conducted with a random sample size n=238. The participants completed the bio... see more
Paul Green, Teshani Sewnunan
The National Credit Act, 2005 (NCA) was introduced to create a more stable credit market and is applicable to all credit transactions. One of the main objectives of the Act is to establish new and improved rights for credit consumers. As a result, credit ... see more
Liesel Du Plessis, Nicolene Barkhuizen, Karel Stanz, Nico Schutte
Organisations are facing significant challenges to retain Generation Y employees. Research shows that, once these individuals are employed, they are not likely to remain in that position for very long. Organisations therefore need to find innovative solut... see more
Jong Eun Lee
Able managers are considered more likely to produce high quality earnings, as suggested by earlier studies in related fields. Considering a positive association between earnings quality and effectiveness of internal control over financial reporting, I inv... see more
Jihong Min, Yun Kyung Oh
Under the uncertainty of market conditions, top management and shareholders keep seeking evidence for whether a new product development project truly improves firm value. In an effort to find the evidence, this study examines the effect of firms innovativ... see more
Mark A. Anderson, Frantz Maurer
This paper shows that systematic risk in the U.S. banking industry displayed historical responsiveness to variations in the AAA-Baa credit spread. Critically, through the development of a series of single hidden layer perceptron neural network models, the... see more
Arif Mohammad Arshad, Qin Su
The purpose of writing this paper is to present the relationship between service delivery innovation and service quality in service organizations and to establish a research conceptual framework about this relationship. There are few studies that illustra... see more
Dong-Woo Rhee, Hyoung-Goo Kang, Soo-Hyun Kim
How to manage the portfolio of credit guarantors is important in practice and public policy, but has not been investigated well in the prior literature. We empirically compare four different approaches in managing credit guarantor portfolios. The four app... see more
Myriam Ertz, Raoul Graf
Research on how Web-Mining (WM) optimizes marketing, is sparse. Especially absent, is research on WM usefulness for Customer Relationship Management (CRM). The purpose of this research, is to propose a Web Mining-enabled knowledge acquisition framework fo... see more
Eun Sil Choi, Chang Seop Rhee
We investigate the impact of Chief Executive Officer (CEO) changes on International Financial Reporting Standards (IFRS) reconciliation. Since January 1st, 2011 all Korean listed companies are required to adopt IFRS in their separate and consolidated acco... see more
Kyungho Kim
This study rigorously investigates two ongoing issues about the relationship between environmental performance and financial performance: its sign (negative or positive) and direction of causation. The results from the longitudinal sample of US heavy-poll... see more
Xian Xue, He Yi Song, Yu Jie Tang
This research focused on the self-serving motivation of voice behavior from an impression management perspective, different from the previous studies on the altruistic motivation. The purpose of this study was to construct a multilevel theoretical model t... see more
Seung Uk Choi, Woo Jae Lee
Korean listed firms have been required to disclose their financial statements based on the International Financial Reporting Standards (IFRS) since 2011. Using pre- and post-IFRS reporting periods, we investigate the relation between IFRS non-audit consul... see more
Haeyoung Ryu
Korea introduced the auditor designation system as an exception to the free audit engagement system in 1991. The auditor designation system is a system in which Securities & Futures Commission designates an auditor for companies that are highly likely to ... see more
Youngeun Hong, Taewoo Kim, Jongkook Park
This study examines the methods of the differential choice of Korean chaebol in earnings management. Consistent with our prediction, we find a negative association between chaebols ownership and accrual-based earnings management, whereas there is no clear... see more
Kais Tissaoui, Zied Ftiti, Chaker Aloui
This study investigates commonality in liquidity in Tunisia, an order-driven, emerging stock market. We analyze the impact of information flow on the relationship between market liquidity and liquidity of securities, in addition to firm size and industry ... see more
Gregory L. Nagel, Denise M. Leggett
We find that social pressures have a positive effect on CEO compensation. Social pressures come from frequent interactions with other CEOs, wealthy people, and social elites in the local area; from attending industry events; and from comparing luxury home... see more
Linh-Chi Vo, Karen Delchet-Cochet, Hakim Akeb
Corporate social responsibility (CSR) in the context of small and medium enterprises (SMEs) has become an important and substantial area of study for quite a few years. In this literature, while so much research has shed light on what makes SMEs integrate... see more
Maria Malik, Difang Wan, Muhammad Ishfaq Ahmad, Muhammad Akram Naseem, Ramiz ur Rehman
We investigated the effect of Leader Member Exchange (LMX) quality relationship on employee motivation, stress, turnover, satisfaction and Psychological Empowerment with a sample of 1500 employees across four countries. As expected, we found that high qua... see more
Abdelkarim Jabri, Mariem Brahim
This study examines the impact of institutional Determinants of Foreign Direct Investment (FDI) inflows in MENA (Middle East and North Africa) region during the period 1984-2011. Using panel data techniques by considering two hypotheses of economic interd... see more