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Volume 32 Number 5 Year 2016

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