21 articles in this issue
Omar Farooq, Samir Aguenaou, Mohamed Amine Amor
In this paper, we document that corporate social responsibility (CSR) has a negative effect on brand value. Our results show that this negative relationship exists only in firms where investor interest and visibility is high. We show that the negative imp... see more
Peerakan Kaewwongwattana, Thepparat Phimolsathien, Paitoon Pimdee
The word "commuter" is an American invention. In the 1840s people living in the suburbs could pay a reduced or "commuted" fare to use the trains to get into the cities. The world's worst commute is in Bangkok, Thailand, where people spend about 2 hours a ... see more
Sohee Woo, Chang Seop Rhee, Sanghee Woo
This study investigates the effect of directors and officers liability insurance (hereafter, D&O liability insurance) on audit effort of auditors. D&O liability insurance is a liability insurance payable to top executives of a company as indemnification f... see more
Vusani Moyo
This study used the random effects Tobit model to investigate the validity of the market timing, trade-off and pecking order hypotheses of capital structure in 143 non-financial firms listed on the Johannesburg Stock Exchange. The results show that levera... see more
Judy Ramage Lawrence, Surapol Pongsatat, Howard Lawrence
Business failure is a major concern to all parties involved and can create high costs and heavy losses. If bankruptcy can be predicted with reasonable accuracy ahead of time, firms can better protect their businesses and can take action to minimize ... see more
Jlassi Kamel, Zied Ftiti, Hasna Chaibi
People from European countries are traditionally the most important sources of tourism for Tunisia. The aim of this paper is to analysis the European tourism demand for Tunisia. we propose a vector autoregression error correction model. The following meth... see more
Carol Smith, Marie de Beer, Roger Bruce Mason
The sharing of tacit knowledge is an important influence on the development of intellectual capital in a University of Technology but whereas its effects are clear in a business context, they have been absent from studies in the context of higher educatio... see more
Forget Mingiri Kapingura, Sylvanus Ikhide, Asrat Tsegaye
The study examines the determinants of savings in the SADC region, mainly focusing on the roles played by external financial flows and financial development in mobilising domestic savings utilising panel cointegration method and the Dynamic ordinary Least... see more
Gayoung Ji, Jong Eun Lee
We examine how auditors perceive managerial overconfidence during audit reporting by testing the relationship between managerial overconfidence and the likelihood of issuing a first-time going-concern modified audit opinion to financially distressed firms... see more
Bitna Kim, Kyung-Shik Shin, Sangmi Chai
Self-disclosure is defined as “act of revealing personal information to others” (Archer, 1980, p.183). It plays a key role in development and maintenance of relationships.Since many companies adopt social networking services for their organizational infor... see more
Sorah Park, Heejeong Shin
This paper examines whether the persistence of earnings components is affected by the macroeconomic cycle in Korea. To measure the macroeconomic cycle, we use the cycle variation value of Coincident Composite Index (CCI) data obtained from the Korea Natio... see more
Eunho Cho, Hayeon Park
We empirically investigate whether corporate social responsibility (CSR) is really profitable in Korea. Specifically, we examine whether a potential measurement problem of CSR score measured by KEJI (Korea Economic Justice Institute) index affects the rel... see more
Yosra Baaziz, Khaled Guesmi, David Heller, Amine Lahiani
This paper investigates the dynamic relationship between accumulated public debt ratio and real GDP growth in the South African economy over the period 1980-2014. Using two macroeconomic control variables – inflation rate and Openness trade – the link bet... see more
Khathutshelo Makhitha
Craft producers in South Africa (SA) face many challenges including supply chain challenges. There is no existing study that has investigated the supply chain management of the craft industry in SA. There is also dearth of literature on supply chain manag... see more
Ramiz Ur Rehman, Junrui Zhang, Rizwan Ali, Abdul Qadeer
The paper estimates the efficiencies of Pakistani banking sector from 1998-2009. The analysis is further extended and regressed estimated banking efficiencies by using Data Envelopment Analysis (DEA), with macro-economic indicators and corporate governanc... see more
Myeong-Ju Lee, Dong-Hyun Lee
The purpose of this paper is to examine the black box by which high performance work systems (HPWSs) affect employee’s attitude. It attempts to show the mediating effect of human resource (HR) competency in the HPWSs-job attitude link, and the moderating ... see more
Zhen Huang, Wanli Li, Weiwei Gao
Using a sample of up to 12023 firm-year observations across 2358 individual firms from 2007 to 2013, this paper examines whether zero-leverage policy increases firms’ inefficient investment from the perspective of lack of bank creditors. Due to the lack o... see more
Hassan Obeid
The methodological approach to the assessment of bank-insurance integration (BII) level in Ukraine based on the calculation of integration index using of binary characteristics and matrix analyses instruments is given in the following paper. The proposed ... see more
Kingsley Gnanendran, Manohar Madan
A key indicator of the efficiency of a production line is cyclic idle time. Manufacturers use heuristic line balancing techniques to determine the allocation of elemental tasks to workers so as to minimize labor costs. The productive, i.e. non... see more
Patrick J. Litzinger, John H. Dunn
The U.S. Labor Force Participation Rate (LFPR) is defined as the number of people in the labor force as a percentage of the civilian noninstitutional population 16 years and over. In a paper published in November, 2013, we examined the determinants ... see more
Carolin Schmidt, Ted Azarmi
Contingent convertible (CoCo) bonds convert to equity during financial distress. They help transfer the responsibility for bearing the costs of poor performance from the taxpayers to the bank owners. Our results are thus relevant for investors, financial ... see more