19 articles in this issue
Omar Farooq
Does corporate reputation affect analyst’s decision to cover a firm? This paper uses the data from Europe (Czech Republic, Denmark, Finland, France, Germany, Greece, Italy, Norway, Poland, Russia, Spain, Sweden, and Turkey) to show that analyst coverage i... see more
John M. Carlson
Evidence such as Das, Shroff, and Zhang (2009) suggests that firms routinely reverse their earnings pattern during their fourth quarter compared to that of last year, possibly leading to earnings management. Motivated by these findings, this study seeks t... see more
Roshayani Arshad, Noorbijan Abu Bakar, Faizah Othman
In the current challenging economic environment, non-profit organizations (NPOs) are exposed to an array of risks and some of these risks are unique due to the characteristics of the organizations. Understanding and managing these risks are crucial ... see more
J.A. Badenhorst-Weiss, A.S. Tolmay
Suppliers have a particular role to play in assuring competitiveness in supply chains. This article investigates the relationship between first and second tier suppliers in automotive supply chains in South Africa. Automotive component suppliers (first ti... see more
Mireille Jaeger, Yasmina Lemzeri, Jean-Noel Ory
During the banking crisis of the 1990s, French cooperative banks emerged as more resistant and efficient than joint-stock banks, which enabled them to improve their market share and increase their reserve capital. This subsequently became the keystone of ... see more
Justin Mgbechi Odinioha Gabriel
The purpose of this study is to empirically examine the association of Supervisors’ Toxicity and Subordinates’ Counter-productive Work-behaviour in the Nigerian Public Hospitals. Counter-productive Work -behaviour (criterion variable) is further operation... see more
Herman van Dyk, Danie Calitz
The use of trusts to minimise estate duty and other taxes has recently come under scrutiny from government. The DTC has proposed amendments to income tax legislation to serve as a deterrent against using trusts to avoid estate duty. Such amendments will, ... see more
Saerona Kim, Noolee Kim, Kyoung-Min Kwon
The paper examines the effects of the mandatory adoption of International Financial Reporting Standards (IFRS) on financial analysts’ information environment, specifically on analysts forecast accuracy in the Korean market. We find that financial analysts... see more
Muhammad Akram Naseem, Ying Wang, Huanping Zhang, Fizzah Malik
This research aims to explore the mediating effect of socialization on the relationship between personality and job satisfaction. Furthermore, to explore which personality traits can serve as predictors towards job satisfaction, targeting the bank branch ... see more
Anton Grobler
An empirical study was conducted into the structural configuration of person-organisational fit (P-O fit), measured by the P-O fit questionnaire. The data from three independent studies (a total of 4 388 respondents) was analysed and consistent results ac... see more
Jaegyung Jung
Korea has decided to adopt International Financial Reporting Standards (IFRS) since 2011 in order to enhance quality of financial accounting information. However, there are certain issues that fair value accounting of IFRS may deteriorate earnings quality... see more
Dong Ug Kang, Gun Jea Yu, Sang-Jik Lee
This study aimed to investigate the effects of employee benefits on employee productivity. There are conflicting views, positive and negative, with regard to the effect of employee benefits on employee productivity. Overall, we found that employee benefit... see more
Jin Kyung Kwak
In this study, we investigate the value of information sharing in serial service operations. When services are offered sequentially in two stages, we may use the demand information from the previous period in assigning servers at each stage. This study co... see more
Sukyoon Jung, Yong-Seok Lee, Seong-jin Choi
This paper seeks to enhance our understanding of financial analysts in assisting market investors’ use of accounting earnings in the Korean stock market. We examine whether stock returns differentially reflect earnings information for firms with analyst c... see more
Laurent Tournois
This study investigates the mediating role of perceived branded product leadership and perceived customer value in the relationship between of proactive market orientation on performance (corporate reputation) in a consumer goods setting. A manager-c... see more
Yichen Wang, Régis Chenavaz
With the remarkable degree of openness of China’s economy, an increasing number of foreign banks are rushing into this country. Two main theories prevail in current studies on the motivations of foreign banks to enter a new country, namely, customer-drive... see more
Hyunjung Choi, Doocheol Moon
This study investigates how capital market participants such as investors and financial analysts perceive corporate social responsibility (CSR) as improving earnings quality. Managers use CSR as a signal of future financial improvement, which causes compa... see more
Steven Z. Hodaszy
In 2010, the sponsors of the Uniform Commercial Code (“UCC”) approved certain amendments (the “2010 Amendments”) to UCC Article 9, which deals with secured transactions. Chief among the 2010 Amendments was a change to § 9-503(a)(4), which concerns h... see more
W. Paul Spurlin
An open question exists as to whether the announced size of an open-market repurchase (OMR) possesses positive signaling effects. Relying on short sales that occur during the five trading days that follow an OMR announcement as an indication of the ... see more