Search results for "ACCOUNTING"

Product information, hedonic evaluation, and purchase decision: an experimental study of orange juice

2007

AbstractTwo randomly sampled groups of subjects were endowed with real budgets and placed in 5 different budget/price situations. In each situation they had to evaluate 6 orange juices and complete a demand table. At the end of the experiment, one demand table was randomly selected and participants had to buy the corresponding products. In one group, participants choose after looking at the packaging in the other they could also taste the products. Results show that participants who chose without tasting, made quicker decisions, selected a larger number of variants and were more influenced by prices than those who could taste the products. Although choices appeared very heterogeneous, most …

Study Approaches in Higher Education Mathematics : Investigating the Statistical Behaviour of an Instrument Translated into Norwegian

2019

The revised two-factor study process questionnaire (R-SPQ-2F) has widely been considered valid and reliable in many contexts for measuring students&rsquo

Does board diversity affect firm performance? Evidence from the Italian Financial Sector

2017

The aim of the study is to examine the effect of diversity in the board of directors on the performance of the listed Italian financial institutions. The sample is a data set of 177 firm-year observations covering 2011 to 2014. The performance of the firm is measured by Tobin’s Q while board diversity is analysed considering the percentage of female and foreign directors on the board (or their conjoint presence as a proxy of overall demographic diversity) and task-diversity is measured by board interlocking directorship and busy directors. Findings suggest that female directors have no effect on firm performance. Foreign directors and interlocking directorship have, instead, a positive stat…

Regime Type and COVID-19 Response

2020

From late 2019 to the first half of 2020, the world has witnessed the epic spread and destruction of the novel coronavirus which was discovered in Wuhan, China. The huge number of infections and deaths caused by the virus, the collapse of the healthcare system and the economic consequences have few modern equivalents. While governments of all countries are responding to the pandemic, a heated debate rages about which political system, democracy versus authoritarian, is better positioned to respond to the pandemic. While the worldwide effort to contain the virus continues, we offer a preliminary comparison between democracies and authoritarian regimes in their responses to COVID-19, and pol…

Ownership in environmental management

1999

In this article the meaning of ownership is considered. Three categories of ownership are recognized and the efforts to influence environmental leadership and management are analysed based on the relevant important documents from the last 15 years. The article starts by categorising ownership. Next, the question of who owns the right to lead/manage, and therefore the right to control the use of global resources, leads to a discussion of the influences of environmental problems on the theory of leadership and management. Finally, a short analysis of the battle of ownership is documented.

The buffering effect of coping strategies in the relationship between job insecurity and employee well-being

2012

The modern labour market features job insecurity (JI) as an unavoidable stressor. This study considers the influence of personal coping strategies by combining the conservation of resources with spillover theory. Do coping strategies buffer the negative effects of JI on well-being (work engagement, marital satisfaction and emotional energy at work and home)? A cybernetic coping scale distinguishes five coping strategies and a survey of 2764 Finnish employees reveals that changing the situation and symptom reduction buffer the negative effect of JI on emotional energy at work and home, respectively. Devaluation and accommodation have buffering tendencies in relation to work engagement and m…

COVID-19 and International Business: A Viewpoint

2020

La capitalización de los arrendamientos operativos: Análisis del impacto en las empresas del IBEX 35

2018

Purpose: This paper analyzes the consequences of the change in the accounting rules about operating leases in the companies and users of financial information. Design/methodology: We use the constructive capitalization method to estimate the liabilities and leased assets and perform an ex ante analysis of the regulatory impact in the IBEX 35 non-financial companies. Non-parametric tests are employed to examine the effect on certain ratios, and through a multivariate regression we investigate the business characteristics that explain the variation of EBITDA. Findings: The ratios under study are significantly affected by the capitalization of operating leases. The explanatory analysis shows t…

Risk committee complexity and liquidity risk in the European banking industry

2021

Abstract The present study aims to investigate how bank governance characteristics are related to liquidity risk by analysing board composition, gender, and the risk committee. A dynamic panel data model is employed on a sample of European banks during the period after the financial crisis (from 2011 to 2017). Furthermore, we collect information about the profiles of the directors on the boards of banks, thereby creating five categories of risk committee members. To address the endogeneity issue, a generalised method of moments two-step estimator is implemented. The findings highlight that the fundamental role of the risk committee adequately shields banks against general liquidity risks. M…

Employment sector and pay gaps: Genetic and environmental influences

2012

This paper examines the role of genetic factors and shared environment in explaining the choice of working in the public sector and public-private sector pay gaps. The analyses are done using data for Finnish twins that span the period from 1990 to 2004. The data are based on two sources. The first data are Finnish Twin Cohort conducted by Department of Public Health in University of Helsinki. These data have been matched with the Finnish Longitudinal Employer-Employee Data (FLEED) kept by Statistics Finland. The standard behavioural genetics decomposition and DF (DeFries and Fulker 1985) analyses indicate that public sector employment is broadly influenced by the genetic factors by around …