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Volume 33 Number 5 Year 2017

17 articles in this issue 

Young Zik Shin, Yong Gyu Lee

This study examines the effect of changes in special items on future firm growth. We find that a decrease in special items reverses almost completely through one-year-ahead earnings, whereas an increase in special items is positively associated with the n... see more

 

Wayne Small, Heng-Hsing Hsieh

A distinctive phenomenon on the Johannesburg Stock Exchange (JSE) is the market segmentation between the resource sector and the financial and industrial sectors documented in empirical literature. The dominance of the resource sector in the cap-weighted ... see more

 

Andrea Quintiliani

Purpose. The objectives of the paper are two-fold. The first objective of the research is formulated with the intent to analyze the existence or not of a possible “European Banking Authority (EBA) effect” on the credit offer of local banks compared with n... see more

 

Bo Young Moon, Soo Yeon Park

This paper investigates the relation between Unfaithful Disclosure Corporations (“UDC”) and corporate governance using listed firm (KOSPI and KOSDAQ) data in Korea. Prior literature reports that corporate governance has an impact on the level of disclosur... see more

 

Minwoo Lee, Yuwon Choi, Sanghyuk Moon

This study examines whether the effect of funding through internal capital markets on investment efficiency is differentiated by the incentives of controlling shareholders as measured by the divergence between cash flow rights and voting rights of control... see more

 

Hilda Bongazana Dondolo, Nkosivile Welcome Madinga

Buying expensive and fashionable brands to portray social status is increasing rapidly among South African township youth. The South African youth mainly spend their income on status-depicting clothing in order to conform to social settings and groups and... see more

 

Heri Yanto, Arief Yulianto, Lesta Karolina Boru Sebayang, Fian Mulyaga

In Indonesia’s economy SMEs have significant contribution to GDP and labor employment. On the other hand, SMEs still have substantial problems. One of them is related to capital insufficiency due to limited access of SMEs to financial institutions. This l... see more

 

Deepanjana Varshney, Nirbhay K. Varshney

The individual’s ability to complete the given task effectively can be termed as Self-efficacy. Employee performance is examined about outcomes and behavior. Job performance determines the quality as well as the quantity accomplished by employees over a p... see more

 

Gyeonghwan Lee, Myeongju Lee, Yoonhwan Sohn

This study examines the relationship between high-performance work systems (HPWS) and organizational performance and how the relationship differs by type of communication within organizations. Using data on publicly traded manufacturing firms in Korea fro... see more

 

Wondwossen Kassa Tsegaye, Qin Su

Previous researches have shown that expatriates` failure rate has steadily increased in recent years. The failure of expatriates mainly related with the cross-cultural challenges. The purpose of this study was to identify factors which have a paramount im... see more

 

Su-In Kim, Heejeong Shin, Hyejeong Shin

We investigate which factors determine the use of a special purpose company (SPC) by a sponsoring company and whether those determinants differ before and after IFRS (International Financial Reporting Standards) adoption. Using financial data from Korean ... see more

 

Yong-Sang Woo

A loan guarantee occurs when a company guarantees payment of an affiliate’s loan. Conflicting arguments regarding loan guarantees provided to affiliates have prevailed. First, some suggest that loan guarantees provided to affiliates would decrease firm va... see more

 

Seng Ratny, Arif Mohammad Arshad, Tian Gaoliang

The aim of this paper is to analyse the literature regarding the association between service-driven market orientation and innovation in service organizations as well as create conceptual framework about this relationship. Scholars have suggested that the... see more

 

Bilal Anwar, Zhongdong Xiao, Muhammad Fiaz, Amir Ikram, Muhammad Younas

Leader’s personality considerably influences the behavior of employees and is perhaps one of the most important predictor of their job performance. The purpose of the study was to evaluate the personality-performance paradigm in the context of emerging ec... see more

 

Tarmizi Achmad, Faisal Faisal, Muhammad Bahrul Ulum

The objective of this study is to investigate how the quality of assurance statement varies among the different assurance providers (accounting versus non-accounting firms). The sample consists of one hundred thirty-five of Fortune Global 500 companies fo... see more

 

Anjung Chung, Manseek Choi

Research and Development (R&D) expenditure is one of the most essential factors for firm’s sustainable growth. Business strategy describes long-term business planning of a company, and chosen business strategy will have a significant impact on the financi... see more

 

Heru Sulistiyo, Imam Ghozali

This study is an empirical study of dysfunctional audit behavior in public accounting firm in Indonesia. The objective of this study is to analyze the influence of external locus of control and professional commitment on the dysfunctional audit behavior m... see more