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Volume 31 Number 3 Year 2015

30 articles in this issue 

Amal Aouadi, Mohamed Arouri, Frederic Teulon

n this paper, we aim to investigate whether investor following is a determinant of the stock market volatility. To measure investor following, we use Google Insights for search freshly introduced to the financial literature. The latter records the online ... see more

 

Anissa Chaibi, Adel Ben Youssef, Leila Peltier- Ben Aoun

This paper provides original empirical evidence on the causal links between e-skills, usage of Information and Communication Technologies (ICT) and firms performance using a sample of Luxembourgian manufacturing and services firms. Firm performance is mea... see more

 

Hong Min Chun, Chang Seop Rhee

This study investigates the effect of financial analyst coverage on audit efforts by examining the association between the number of analyst followings and audit hours. Existing literatures report that there are inconsistent results between analyst covera... see more

 

Eahab Elsaid

It is difficult for females to climb the corporate ladder to the CEO position. Most of the previous research examines the obstacles that prevent females from reaching top management positions and ultimately the top position of CEO. In this study we examin... see more

 

Min-Jung Kang, Ho-Young Lee, Yong-Sang Woo

In this study, we examine the determinants of enforcement action by the Financial Supervisory Service of Korea from the perspective of audit firms. Enforcement action is an indication of audit failure. Both client- and audit firm-specific factors are invo... see more

 

Puneet Jaiprakash

Although methods for determining the compensation of a new employee are standardized, those for adjusting an employees compensation over a period of time are not well established. This paper develops an intuitive method for calculating the minimum amount ... see more

 

Noe-Keol Kwark, Hyoung-Goo Kang, Sang-Gyung Jun

This study examines the predictability of jumps in stock prices using options-trading information, the futures basis spread, the cross-sectional standard deviation of returns on components in the stock index, and exchange rates. A stock price jump was def... see more

 

Te-Kuang Chou

The purpose of this study is to examine the empirical relationship between insider ownership and firm performance. Based on resource dependence theory, this study argues that the positive convergence-of-interests effect and the negative entrenchment effec... see more

 

Nabila Boussaid, Taher Hamza, Danielle Sougne

We investigate the relationship between corporate board of directors attributes and conditional accounting conservatism in the French context. Using a pooled regression model over the period 2009-2012, our empirical results can be summarized as follows. F... see more

 

Arif Mohammad Arshad, Qin Su

This empirical study examines the relationship between total quality management (TQM) and service innovation as well as the relationship between service innovation and service quality in the Pakistans financial services industry. Most of the past research... see more

 

Sarra Berraies, Rached Chtioui, Karim Ben Yahia

The aim of this paper is to analyze the relationship between the websites functional characteristics, online trust and customer loyalty in banking sector. Our research required the testing of twelve hypotheses with a sample of 286 Tunisian banks customers... see more

 

Nicolas Aubert, Xavier Hollandts

The academic literature emphasizes that shared capitalism positively affects employees attitudes at work. This paper investigates that issue by testing the relationship between shared capitalism and withdrawal behaviors (turnover and absenteeism). Recent ... see more

 

Chengedzai Mafini

There remains a constant need for further empirical research on organisational performance in the public sector, in a bid to generate current and relevant solutions. Such an approach could be a panacea for performance-related problems that continue to aff... see more

 

Abdulaziz Aldaarmi, Maysam Abbodb, Hussein Salameh

This paper applies two of the famous asset pricing models in finance (Capital Assent Pricing model and Fama and French 1993 three factor model) in an emerging market with an Islamic Culture: Saudi Arabia Market (Tadwal), Generalized Methods of Moments and... see more

 

Anne-Sophie Binninger, Nacima Ourahmoune, Isabelle Robert

In this article, the authors analyze the collaborative consumption model and its contribution to sustainable consumption. Indeed, collaborative consumption is considered as an alternative, ecological consumption mode (Bostman & Rogers, 2011), but previous... see more

 

Karen Delchet-Cochet, Linh-Chi Vo, Hakim Akeb

Despite the huge amount of work written about environmental practices of SMEs, what continues in the debate is the relationship between their two motivations for environmental protection: the push motivation of environmental regulation compliance and the ... see more

 

Dooyoung Shin, Jon Kalinowski, Sung Kim, In-Jae Kim

When a customer satisfaction survey consists of a large number of attributes (questionnaire items), determination of critical attributes that would make the biggest impact on customers overall satisfaction could be important, but very tedious and time-con... see more

 

Brock Murdoch, Paul Krause, Paul Guy

Prior research, using cross-sectional data, concluded that interperiod income tax allocation is useful in forecasting income tax payments (Murdoch, Costa, & Krause, 1994 and Cheung, Krishnan, & Min, 1997). Both these articles suggested that future researc... see more

 

Patience Siwadi, Theuns Pelser

There is widespread agreement that manufacturing concerns require a level of technological capabilities to be able to compete in a globalized economy. This study sought to examine the technological capabilities necessary for the resuscitation of the Zimba... see more

 

Rikus (Hendrik Jacobus) Bruwer, Riaan Rudman

Many organisations consider technology as a significant asset to generate income and control cost. The Web is recognised as the fastest growing publication medium of all time. This mass of unstructured information presents many new opportunities for organ... see more

 

Henri Bezuidenhout, Pontevechio Pietersen

The provincial investment promotion agencies (IPAs) of South Africa play an important role to attract foreign direct investment (FDI) to the country. In order to do so, investment promotion strategies are developed and executed. This study investigates ho... see more

 

Cheng-Lung Wu

The purpose of this research is to verify the validity of an antecedent-consequence integrating model of recreationist-environment fit (R-E fit). This study selected the marine sport tourists in the Guaninting waters of Penghu as the subjects. The researc... see more

 

Hakwoon Kim, Hyoik Lee, Jong Eun Lee

Recently, regulators and policy makers who witnessed the global financial crisis during 20072009 began considering a variety of ways to enhance auditor independence and financial reporting quality, ultimately aiming at investor protection. Since the enact... see more

 

Faten Lakhal, Amal Aguir, Nadia Lakhal, Adnane Malek

The purpose of this paper is to examine the effect of gender diversity on the boardroom and in top management positions on earnings management by French-listed firms. Based on a sample of 170 firms over 4 years, we find that the proportion of women on the... see more

 

Sarra Amdouni, Sabri Boubaker

The objective of this study is to examine the relation between complex ownership structures and managerial compensation. More specifically, we examine the impact of the owner-managers excess control and the presence of multiple large shareholders (MLS) on... see more

 

Fredricka F. Joyner

The magnitude of investment made by U.S. organizations in the training and development of individuals is significant, as business leaders strive to implement strategies to create high engagement work cultures. Most initiatives are training-based and aimed... see more

 

Sana Ben Salah, Lotfi Belkacem

This paper deals with the longevity risk assessment within the Solvency II framework. We propose a methodology allowing obtaining longevity shocks specified by gender, age and maturity. These shocks, which are calibrated on experience mortality data relat... see more

 

Mohamed Slim Ben Mimoun, Marion Garnier, Delphine Depledt

This paper focuses on the consumption experience of a cosmetics box issued from subscription-based e-commerce. On the basis of a netnographic analysis of videos and comments on YouTube, we highlight that the value typology developed by Holbrook (1999) app... see more

 

Stefano Pace

The scholarly literature and general feeling support the idea that brands that are overly business-minded and commercially oriented are not authentic. Typically, consumers do not regard big corporations as authentic, due to the perception that corporation... see more

 

Prakash Singh

Does a theory on tobephobic leaders (TLs) exist? In attempting to advance a theory on TLs, it is very pertinent to ask: Who are intelligent leaders? Research strongly suggests that intelligent leaders can mean numerous things because this conceptualizatio... see more