Search results for "ACCOUNTING"
showing 10 items of 1961 documents
When does family involvement produce superior performance in SME family business?
2016
Abstract This study analyzes how family involvement leads to high performance in SME-family businesses (SME-FB). This research considers family involvement in management and firm governance, development of family governance, firm size, generations in FB, and ownership concentration. Results show three combinations that lead to high performance: 1) a large-enough SME-FB with a family CEO and a board with significant presence of non-family directors; 2) a large-enough SME-FB in its first generation, without family government structures, and that a non-familial top managerial team runs; 3) a large-enough SME-FB with low ownership concentration and family governance structures.
Corporate boards and ownership structure: Evidence from Sub-Saharan Africa
2014
This study examines the relationship between board structure and ownership structure for firms listed on the stock exchanges of twelve Sub-Saharan African countries, using data for the period 2006–2009. We find that ownership concentration, foreign ownership and managerial ownership are negativelyassociated with board size. We also find that government ownership is positively associated with the proportion of outside directors while ownership concentration is negatively associated with the proportion of outside directors. These results emphasize that board and ownership structure are both corporate governance mechanisms that are used as substitutes to one another in reducing agencyproblems.
Eco depletion: The impact of hunger on prosociality by means of environmentally friendly attitudes and behavior
2021
Abstract The present research investigated the impact of hunger on prosociality in a consumer choice context by means of environmentally friendly attitudes and behavior. Two eye-tracking studies were conducted with hunger measured (Study 1) and manipulated (Study 2). The data were analyzed through bivariate correlations, Pearson's chi-square tests, and analyses of variance (ANOVAs). Our findings, based on cross-sectional and experimental evidence from field and lab settings, revealed that hungry consumers express more prosocial attitudes than their satiated counterparts in terms of general environmental concerns and importance ratings of buying eco-labeled products. However, we found no sig…
Aseguramiento del informe de sostenibilidad en España y Latinoamérica
2015
Este trabajo presenta un estudio sobre el aseguramiento de los informes de sostenibilidad emitidos en España y Latinoamérica. Sobre una muestra de 783 empresas que envían su informe de sostenibilidad al Global Reporting Initiative, se identifican en primer lugar las características corporativas que conducen a las empresas a someter a aseguramiento dicho informe. En segundo lugar, se analiza la evolución del mercado de aseguramiento y su distribución que se evidencia dominado por firmas auditoras. En tercer lugar, se estudia el contenido del informe de aseguramiento para observar las diferentes tendencias en su confección, así como para crear un índice sobre la calidad del mismo. Las conclus…
Innovation in retail: influence of ICT and its impact on customer satisfaction
2017
espanolEn la literatura se ha definido tradicionalmente el concepto “innovacion” como aspecto necesario para el desarrollo economico y competitivo de las empresas y/o industrias, considerando esta como un determinante primordial para la creacion de riqueza y crecimiento de las economias. Con este trabajo se pretende llevar a cabo una aproximacion al concepto “innovacion en el comercio minorista”, identificando su naturaleza y alcance, y definiendo vinculos con variables de larga tradicion en la investigacion en marketing como los beneficios y costes de la relacion, la satisfaccion percibida de los consumidores y la lealtad hacia el establecimiento. Se propone un modelo teorico que se invest…
A hybrid approach to international market selection: The case of impact investing organizations
2020
Abstract Social enterprises are hybrid organizations that concurrently pursue social and economic goals and hence are mid-way between conventional capitalistic firms and non-profit organizations. Many social enterprises are becoming international; delivering services across borders. With the objective of understanding the internationalization of these unconventional organizations, this paper examines their international market selection decision based on host countries’ macroeconomic conditions. Generally, we hypothesize that the international market selection decision of social enterprises is tied to their hybridity, an overarching characteristic that sets them apart from other types of or…
The effects of price bundling on consumer evaluations of product offerings
1999
Abstract The bundling of multiple products or components at a set price has become a popular marketing strategy. Although little is known of how bundled price information should be presented to consumers, mental accounting principles provide guidelines. These principles suggest that more positive evaluations should result from bundling or integrating component prices into a single price and debundling or segregating component discounts into a set of discounts. A study is reported in which consumers were presented an offer for an automobile and then asked to evaluate their satisfaction with the offer, likelihood of recommending, and likelihood of repurchasing the brand. The study supports th…
Employee tenure and staff performance: The case of a social enterprise
2022
Abstract The literature on social enterprises has largely examined tradeoffs at the organizational level. In this study, we examine tradeoffs at the employee level. By analyzing the case of an Ecuadorian microfinance institution, we show that the tenure of social enterprise employees affects individual social and financial performance differently: the relationship between tenure and social performance is positive, whereas the relationship between tenure and financial performance is an inverted U-shape. Furthermore, our results suggest that social enterprise employees with the longest tenure are the least inclined to experience tradeoff tensions.
Prevision model and empirical test of box office results for sequels
2021
International audience; As studios release an increasing number of movie sequels, scholars have begun to examine this strategic choice. Prior studies use standard models of box office performance to evaluate sequels’ performance and have mainly compared the box office results of the original movie with those of its sequel. However, sequels hold a unique position in the motion picture market since they are strongly associated with the original movie. Using the accessibility-diagnosticity framework, this research investigates the drivers behind the success of sequels and examines specifically the original movie’s impact through the role of reviews. The results – from 232 movies (116 original …