Search results for "ddc:"
showing 10 items of 3080 documents
Who makes partner in Big 4 audit firms? – Evidence from Germany
2021
Abstract This study investigates who makes partner in Big 4 audit firms. Building on prior qualitative research, we conduct the first large scale study using archival data to examine the incremental importance of different individual auditor characteristics for making partner. For our analyses, we collect information on German auditors from a business-oriented social network site. We conduct a longitudinal analysis for a cohort of Big 4 senior managers and directors to identify determinants of making partner. We find that economic capital, social capital, and institutionalized cultural capital matter for making partner. Further, we find that female and foreign auditors are less likely to be…
Wage Cyclicality under Different Regimes of Industrial Relations
2010
Since there is scant evidence on the role of industrial relations in wage cyclicality, this paper analyzes the effect of collective wage contracts and of works councils on real wage growth. Using linked employer-employee data for western Germany, we find that works councils affect wage growth only in combination with collective bargaining. Wage adjustments to positive and negative economic shocks are not always symmetric. Only under sectoral bargaining there is a (nearly symmetric) reaction to rising and falling unemployment. In contrast, wage growth in establishments without collective bargaining adjusts only to falling unemployment and is unaffected by rising unemployment.
Decreasing consumer animosity: The relationship between fast food businesses and social conflicts in Latin America and the Caribbean
2021
Consumer animosity represents discomfort towards foreign goods, services and brands originating in countries with which there is some kind of conflict; in this way, a better understanding of consumer behavior in respect of hostilities between countries is sought. On the other hand, the conflicts in Latin America and the Caribbean are often overlooked in the academic literature, which focuses on studying the major Western economies and the great Asian tigers, given their political, economic and military value; for this reason, consumer animosity studies are mostly conducted in these countries. This study seeks to contribute to the scarce literature on consumer animosity in Latin America, thr…
How does the online service level influence consumers’ purchase intentions before a transaction? A formative approach
2016
AbstractThe present paper tries to study the impact of online services level in contexts where transactions have not been done yet, through the adoption of a formative approach. In this scene, the present research considers two main dimensions of online services (pre-purchase services and transaction-related services) in a context of clothing purchasing process. Before defining the research and determining the sector to be analyzed, 7 focus groups were conducted. From the obtained conclusions, this study was carried on in the textile sector. A survey with 370 effective respondents was carried out. To measure the different concepts in the model, several scales were used based on literature p…
Effects of the intensity of use of social media on brand equity: An empirical study in a tourist destination
2018
PurposeThe purpose of this paper is to provide a comprehensive research of the effects of the intensity of use of social media on destination brand equity. The authors use the schema theory and a multidimensional approach of brand equity to analyse how social media communication affects brand awareness, brand image, customer value, brand quality and loyalty.Design/methodology/approachThe authors carried out a quantitative study through a personal survey with structured questionnaire. The study population were international tourists, over 18 years of age, who were visiting the city of Valencia, Spain. Respondents were asked to take the questionnaire upon arrival in Valencia, that is, before …
Corporate social irresponsibility: review and conceptual boundaries
2017
PurposeThe purpose of this paper is to carry out a review of the academic literature about corporate social irresponsibility (CSIR) highlighting aspects that help us to define socially irresponsible behaviour and its relationship with socially responsible behaviour.Design/methodology/approachThrough a Boolean search of studies related to terms of irresponsibility undertaken from 1956 to October 2016, the authors develop a review of the literature focussing on the main perspectives used for defining the term of CSIR.FindingsThe paper provides a framework of three main dimensions for understanding the differences in the literature that defines CSIR: who defines irresponsible behaviour, an imp…
What you see is what you get? Measuring companies' projected employer image attributes via companies' employment webpages
2021
Information on a company's employment webpage sends signals about the employer image the company intends to project to applicants. Nonetheless, we know little about the content of recruitment signals sent via company employment webpages. This study develops a method to measure companies’ projected employer image attributes based on their employment webpages. Specifically, we analyze companies’ projected employer image attributes by applying computer‐aided text analysis (CATA) to the employment webpages of 461 Fortune 500 companies (i.e., more than 11,100 individual pages). Our results show that projected employer image attributes remain relatively stable over time. Moreover, we find relativ…
Effect of partner–agent model practice on microinsurance client value: Insight from microfinance institutions in Tanzania
2018
In absence of formal microinsurance to protect low-income people against natural and man-made disasters, the partnership between insurance companies and microfinance institutions (MFIs), also known as the Partner–Agent Model (PAM), is gaining global recognition from governments, practitioners, and donors for its potential role to deliver microinsurance. Although the model is still nascent in Tanzania, it has significantly increased microinsurance outreach. However, while the microinsurance landscape has been extensively studied, the effect of PAM practice on mandatory microinsurance client value has not received much attention. Therefore, this study examines how the PAM practice affects mic…
Recovery during the weekend and fluctuations in weekly job performance : a week-level study examining intra-individual relationships
2010
For most employees, the weekend offers the opportunity to recover and unwind from demands faced during the working week. In this study, first, we examined which factors contribute to employees' successful recovery during the weekend. Second, we investigated if being highly recovered after the weekend benefits different dimensions of job performance during the week. Using a within-person design we conducted a week-level study with 133 employees over four working weeks. Participants responded to weekly web-based surveys at the beginning and at the end of the working week. Hierarchical linear modelling showed that psychological detachment, relaxation, and mastery experiences during the weekend…
Carbon–Phosphorus Coupling from C^N Cyclometalated Au III Complexes
2020
Abstract With the aim of exploiting new organometallic species for cross‐coupling reactions, we report here on the AuIII‐mediated Caryl−P bond formation occurring upon reaction of C^N cyclometalated AuIII complexes with phosphines. The [Au(C^N)Cl2] complex 1 featuring the bidentate 2‐benzoylpyridine (CCON) scaffold was found to react with PTA (1,3,5‐triaza‐7‐phosphaadamantane) under mild conditions, including in water, to afford the corresponding phosphonium 5 through C−P reductive elimination. A mechanism is proposed for the title reaction based on in situ 31P{1H} NMR and HR‐ESI‐MS analyses combined with DFT calculations. The C−P coupling has been generalized to other C^N cyclometalated Au…