17 articles in this issue
Ahmed ElFar, Abdel Moneim Elsaid, Eahab Elsaid
This study examines the effectiveness of knowledge management systems within the construction industry in Egypt from the perspective of knowledge infrastructure capability (KIC), knowledge process capability (KPC) and their impact on business performance ... see more
Seungmin Chee, Wooseok Choi, Jae Eun Shin
This study examines the effect of CEO compensation incentives on corporate tax avoidance. Unlike prior literature that assumes a monotonic relation between executive compensation incentives and tax avoidance, we find a non-linear relation between the two.... see more
Hyunuk Jung, Sanghyuk Moon
This study investigated the relation between matching level and investors’ heterogeneous beliefs using listed firm (KOSPI) data in Korea. This study is based on prior research that reported that the higher the matching level, the less the noise included i... see more
Joo-hyun Lim, Jin-ho Chang
In this paper, we investigate the tendencies of target candidate companies to manage earnings, which affects financial reporting quality, in order to increase transaction value, and the withdrawal of deals as a result of low financial reporting quality in... see more
Carol Smith
The sharing of tacit knowledge is important and its relationship with the development of social capital in a University of Technology is critical in the construction of a model to support and promote appropriate tacit knowledge sharing behavior. The ... see more
Kyungho Kim
By applying conventional organizational adaptation theory, this study explores the relationship between post-entry on-going organizational changes in core areas of foreign subsidiaries, such as investment amount, ownership, and product, and the subsequent... see more
Chayanan Kerdpitak
The research on Factors Leading to the Success of a Tourism Business aims to 1) study the current condition of the tourism business 2) study the guideline for tourism business development 3) study marketing innovation and tour program arrangement and the ... see more
Ying Guo, Tawei Wang, Jia-Lang Seng, San-Shuan Hung
This study observes a significantly negative moderating effect of the disclosing patterns of risk factors in initial public offerings (IPOs) prospectus on the association between strategic alliances and underpricing of biotechnology IPOs. Our findings sug... see more
Sangwan Lee, Dasom Lee
This study investigates the role of agility in the relationship between use of management control systems (MCS) and organizational performance by proffering the association of agility, use of MCS, and organizational performance. Using survey data collecte... see more
Gregory McAmis, Lukas P. Forbes
New product introductions are an important part of the success of many organizations, and they often hinge on the perceptions of the sales force. In turn, much of sales person perceptions are derived from managerial guidance and input. A... see more
Rizwan Ali, Yanping Liu, Gul Rukh Niazi
In this study, we examine the effects of corporate governance practices on financial performance of Pakistani listed firms. On the bases of agency theory, MM theorem, and theory of firm, we suggest that corporate governance effects firm performance direct... see more
James Rambo, Gary van Vuuren
Hedge funds are notorious for being opaque investment vehicles, operating beyond regulation and out of reach of the average investor. In the past decade, however, they have become increasingly accessible to industry and investors. Hedge fund investment ve... see more
Dietmar Fink, Bianka Knoblach
This study contributes to the growing body of research concerning management consultancies by linking two previously disparate fields of study: (1) the examination of the effectiveness of consulting interventions and (2) the examination of the social proc... see more
Abdelkader Mazouz, Loay Naji, Yuanzhi Lyu
The utility of the container terminal has become quite remarkable all over the world. It is vital to maximize the utility of the container yard and the terminal gate system. With the ever-increasing importance of containerization in the world, more than 6... see more
Joonkyum Lee, Bumsoo Kim
We address a two-firm booking limit competition game in the airline industry. We assume aggregate common demand, and differentiated ticket fare and capacity, to make this study more realistic. A game theoretic approach is used to analyze the competition g... see more
Hyunmin Oh, Sambock Park, Heungjoo Jeon
We provide the effects of voluntary disclosure of the schedule of manufacturing cost on analysts’ earnings forecasts. We set up and analyze the disclosure of the schedule of manufacturing cost as a proxy for voluntary disclosure. Specifically, we examine ... see more
Sangil Kim, Jungmin Yoo
This paper presents a case of enterprise risk management (ERM) embeddedness in LG Group, globalized conglomerate in Korea. Findings are differentiated from prior studies in two aspects. First, this study focuses on how ERM systems minimize the agency cost... see more