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Volume 32 Number 4 Year 2016

23 articles in this issue 

Paul Moon Sub Choi, Hakyoul Choe

Earlier studies have shown positive and large impacts of information technology (IT) investments on aggregate products in the nascent stage. However, this causal inference may not be applicable in the adult regime with a diminishing marginal productivity.... see more

 

Claudette Rabie, Michael C. Cant, Johannes A. Wiid

In today’s competitive business environment, the capabilities and skills of employees are fundamental requirements for continuous productivity, innovation and success in small and medium enterprises (SMEs). However, the situation of SMEs with regards to t... see more

 

Omar M. Farooq, Mona A. ElBannan

This paper examines the determinants of cross-sectional differences in stock price synchronicity and dividend payout ratio in the MENA region during the period between 2003 and 2013. These variables are related not only directly, but also indirectly, thro... see more

 

Houssem Rachdi, Mariem Brahim, Khaled Guesmi

This paper aims to investigate the relationship between Determinants of Foreign Direct Investment (FDI) inflows and their determinants in 68 Emerging Markets between1984-2011. This paper uses a panel cointegration technique of Pedroni (1999, 2004) an... see more

 

Budi Frensidy

This research is aimed to analyze the diversification practice among domestic retail investors at the Indonesia Stock Exchange (IDX) and its portfolio performance. An individual domestic investor at IDX holds 4.3 stocks on average with the median two stoc... see more

 

Wanli Li, Weiwei Gao, Wei Sun

What effect does market feedback have on managers’ decisions on private placement in family firms? Based on information asymmetry, agency theory, and corporate governance theory, we investigate the relationship between managers’ final decisions and market... see more

 

Patient Rambe, Bridgette Mokgosi

In an increasingly competitive, technology-driven world, the pressure for small, technology-oriented firms in developing countries to be productive and efficient has never been more intense. For technology-oriented firms such as internet cafés, which are ... see more

 

Lize-Marie Sahd, Riaan Rudman

Mobile technology is fast becoming an indispensable part of consumers’ lives and an essential business tool in improving productivity, streamlining business processes and remaining competitive. The mobile revolution is transforming business operations, bu... see more

 

Hyunmin Oh, Sambock Park, Soonwook Hong

We investigate whether auditors input additional audit hours according to the sizes of book-tax differences (hereinafter BTD) and request additional audit fees for additional audit hours. In addition, the interaction effects of corporate governance on the... see more

 

Henri Bezuidenhout, Sonja Grater

The tourism sector in Africa has received an increasing focus as it is viewed to be a fast growing sector and a potentially substantial provider of employment. With increasing numbers of tourists from developing countries the sector is set to become a maj... see more

 

Joel Barker

Estimates of over 20 billion of tax revenue are lost to our economy because of corporate inversions. Therefore, lawmakers are actively exploring ways to stop the hemorrhaging of corporate tax-revenues, tighten restrictions on corporate inversions, and to ... see more

 

Jie Li, Qiao Zhuan Liang, Zhen Zhen Zhang

As a bottom-up leadership style, humble leadership has attracted increasing attention from scholars in recent years. But its effectiveness and mechanism still lack rigorous empirical study. In this study, we investigate the mechanism and boundary conditio... see more

 

Chengedzai Mafini

There is ample space for further human resource based research in the service industry sector in South Africa. For that reason, this study developed and tested a conceptual framework that linked employee well-being to four organisational climate factors; ... see more

 

William Hill

This paper investigates important factors associated with vacation decisions made for typical vacations by U.S. southern travelers, an area given minimal focus in the marketing tourism literature. The paper effectively identifies key vacation influences t... see more

 

Eahab Elsaid, Bradley W. Benson, Dan L. Worrell

This study seeks to examine if boards consider CEO educational and functional background when choosing a new CEO. It also examines which factors determine whether the board of directors will seek an incoming CEO with a different educational and/or functio... see more

 

Hela Chakroun, Mehdi Nekhili, Tawhid Chtioui

This study investigates complementarities between components of the organizational design of franchising networks. We examine three components of governance, rarely distinguished as such in previous studies involving franchising: allocation of decision ri... see more

 

Soonwook Hong

Public corporations of Korea may opt for either online auction or offline issue of bonds, the latter being a more traditional method using investment banks. These two methods have distinct advantages and disadvantages. Corporations that adopt the online i... see more

 

Jungeun Cho, Won-Wook Choi

This study examines the effectiveness of accounting conservatism in monitoring and controlling managers’ decision-making regarding opportunistic investment. We find that accounting conservatism is negatively associated with over-investment. This suggests ... see more

 

Chayanan Kerdpitak, Kai Heuer

The research was to investigate actual factors affecting tourist satisfaction to the tourist services provider industry. The conceptual framework was developed from the literature review and survey in the area, and other contemporaneous research in touris... see more

 

Hassan Obeid, Souheila Kaabachi

This paper seeks to identify the main factors influencing the adoption of Islamic banking by conventional bank customers in Tunisia. Based on a primary data collected by self-administered questionnaires involving a sample of 239 respondents located in Tun... see more

 

Byung-Joon Choi

Drawing on the cultural priming paradigm, the purpose of this research is to investigate how cultural differences in cognition affect consumers’ hierarchical cognitive structures underlying wine purchase decision-making process. Means-end chain analyses o... see more

 

Yaser A. AlKulaib, Sulaiman A. Al-Jassar, Khalid Al-Saad

Capital budgeting is an important tool in corporate finance, which is supported with numerous methods. Previous researches in this field shows that simple methods of capital budgeting are preferred over complex methods. With an objective to adopt relevant... see more

 

Sun-young Park

This study investigates whether short-term debt is related to earnings management. Short-term debt is divided into total current liabilities, debt in current liabilities and short-term borrowings. In addition, this study examines how short-term debt is re... see more