Strategy Models for Firm Performance Enhancement eJournal最新文献_第8页

Choosing a Methodology for Entrepreneurial Research: A Case for Qualitative Research in the Study of Entrepreneurial Success Factors 创业研究方法论的选择:创业成功因素定性研究的案例

Strategy Models for Firm Performance Enhancement eJournal Pub Date : 2009-05-29 DOI: 10.2139/ssrn.1413015

B. T. Lowder

{"title":"Choosing a Methodology for Entrepreneurial Research: A Case for Qualitative Research in the Study of Entrepreneurial Success Factors","authors":"B. T. Lowder","doi":"10.2139/ssrn.1413015","DOIUrl":"https://doi.org/10.2139/ssrn.1413015","url":null,"abstract":"A majority of entrepreneurial success factors are directly related to the entrepreneur's human experiences. Thus, research in the field of entrepreneurial success factors is relatively new. The paper analyzes and selects one of the three operative paradigms to study entrepreneurial success factors including analytical, actors, and systems approaches. Most entrepreneurial success factors discussed in the analysis relate to human experience and thus, the best paradigmatic approach is the actors operative paradigm grounded in systems theory. The qualitative phenomenological methodology is best suited for the researcher who chooses the actors operative paradigm because it affords the researcher potential to generate the richest and most viable data set and offers the greatest potential to produce significant research outcomes. Moreover, the qualitative phenomenological method provides the researcher with greater flexibility in attaining rich data and provides a better opportunity for the researcher to develop substantial research conclusions based on real world entrepreneurial experiences (Clark, 1998; Conger, 1998; Huberman & Miles, 1994; Morgan & Smircich, 1980; Munck, 1998). In conclusion, the qualitative, phenomenological methodology combined with an actors paradigmatic approach grounded in systems theory is the best research plan for studying entrepreneurial success factors.","PeriodicalId":223617,"journal":{"name":"Strategy Models for Firm Performance Enhancement eJournal","volume":"153 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116729589","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 8

Intangible and Financial Performance: Causes and Effects 无形绩效和财务绩效:因果关系

Strategy Models for Firm Performance Enhancement eJournal Pub Date : 2009-04-17 DOI: 10.1108/14691930910952632

K. Moeller

{"title":"Intangible and Financial Performance: Causes and Effects","authors":"K. Moeller","doi":"10.1108/14691930910952632","DOIUrl":"https://doi.org/10.1108/14691930910952632","url":null,"abstract":"Purpose – The purpose of this paper is to analyse the effect between intangible and tangible (i.e. financial) organizational performance as well as the effects of the crucial influencing factors “trust”, “strategic relevance” and “participation”. Design/methodology/approach – Structural equation modelling is used to test a large-scale empirical study of more than 100 German business networks. Quantitative data are collected from the heads of the management accounting departments by means of a written questionnaire.Findings – The results show an interrelation between intangible and tangible/financial performance that is mainly influenced by strategic relevance and participation. In contrast to other studies, trust is not found to have significant effects on tangible or intangible performance.Research limitations/implications – As the study focuses on German business networks, country-specific effects cannot be excluded. Furthermore, no time-lagging effects have been revealed, as the data are only representative of a point in time. As the study is based on empirical data gathered by individual persons, it is open to general criticism of the broad empirical analysis methodology that is applied.Practical implications – The study supports the selection of measures for performance management and the control of intangibles. It differs from prior studies in respect of its findings regarding the impact of trust on intangible and tangible performance; consequently, more research in this topic is essential.Originality/value – This is one of the first studies that focuses on the prerequisites of intangible performance instead of investigating the correlation between different groups of intangible factors. Measures from social capital theory, as well as from organisational system design and strategic management, are integrated into this study.","PeriodicalId":223617,"journal":{"name":"Strategy Models for Firm Performance Enhancement eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130655631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 32

Linking Increasing Returns to Industry-Level Change 将增加的回报与行业层面的变化联系起来

Strategy Models for Firm Performance Enhancement eJournal Pub Date : 2009-04-08 DOI: 10.2139/ssrn.1375142

Mark P. Obren

引用次数: 3

Best Human Resource Management Practices: Prescriptions in Panchatantra 最佳人力资源管理实践:潘查坦特拉的处方

Strategy Models for Firm Performance Enhancement eJournal Pub Date : 2009-01-29 DOI: 10.2139/ssrn.1334658

Chendrayan Chendroyaperumal

{"title":"Best Human Resource Management Practices: Prescriptions in Panchatantra","authors":"Chendrayan Chendroyaperumal","doi":"10.2139/ssrn.1334658","DOIUrl":"https://doi.org/10.2139/ssrn.1334658","url":null,"abstract":"Human Resource Management has come into prominence only recently and its strategic importance recognized only very recently. The literature on human resource management is based largely on the western thought. The contributions to human resource management practices from India are rich and very effective but long remained ignored by the scholars. For instance, Lord Buddha and recently Mahatma Gandhiji have all proved the effectiveness of Indian human resource practices to the utter disbelief of the rest of the world. The aim of this paper is to highlight some of the human resource management principles prescribed in Panchatantra (one of the ancient Indian works on management using the case method, a method to be discovered by the West only 5000 years later!) related to employee qualities and work, leadership, motivation, employee turnover and retention, research and development personnel, conflicts, and employee care. It will of great interest to both scholars and practicing human resource managers to note that the human resource management principles found in Panchatantra are not only easily practicable but also look as if they were written for today! Practicing these HRM principles would result in better management and utilization of human resource and thus would enhance the efficiency and performance of the whole organization.","PeriodicalId":223617,"journal":{"name":"Strategy Models for Firm Performance Enhancement eJournal","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127023044","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Does Transparency Create Value? The Relationship between an Increased Transparency for Analysts and Value Creation Conveyed by Spin-Offs 透明度能创造价值吗?分析人员透明度的提高与分拆所带来的价值创造之间的关系

Strategy Models for Firm Performance Enhancement eJournal Pub Date : 2008-06-30 DOI: 10.2139/ssrn.1159461

Bernard Geersing

{"title":"Does Transparency Create Value? The Relationship between an Increased Transparency for Analysts and Value Creation Conveyed by Spin-Offs","authors":"Bernard Geersing","doi":"10.2139/ssrn.1159461","DOIUrl":"https://doi.org/10.2139/ssrn.1159461","url":null,"abstract":"In literature extensive evidence is provided for the value creation by spin-offs on both the short and long term. Nevertheless no consensus can be found on the sources of this value creation. Research of Gilson et al. (1997) find that firms experience improvements in the quality of analyst coverage around spin-offs. This can be seen as an increase of transparency for analysts. Anslinger et al. (1999) suggest this increased transparency for analysts could unlock hidden value. This research provides a unique contribution to literature by closely examining the relationship between the increase of transparency for analysts and value creation conveyed by spin-offs. The sample in this research consists of 67 US parent companies that conducted a spin-off in the period 1996-2006. The results give statistically significant evidence for (1) improved analyst coverage and forecasting performance through an increase in transparency, (2) abnormal returns following spin-offs on both the short and long term, and (3) evidence for a positive relationship between the increased transparency and abnormal returns. In existing literature the implications of this relationship has not yet been examined in quantitative terms until now. This report demonstrates for the first time factual support for the existence of this relationship.","PeriodicalId":223617,"journal":{"name":"Strategy Models for Firm Performance Enhancement eJournal","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126546467","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Audit Partner Rotation, Earnings Quality and Earnings Conservatism 审计合伙人轮换、盈余质量和盈余稳健性

Strategy Models for Firm Performance Enhancement eJournal Pub Date : 2005-06-09 DOI: 10.2139/ssrn.740846

J. Hamilton, Caitlin M. S. Ruddock, Donald J. Stokes, Stephen L Taylor

{"title":"Audit Partner Rotation, Earnings Quality and Earnings Conservatism","authors":"J. Hamilton, Caitlin M. S. Ruddock, Donald J. Stokes, Stephen L Taylor","doi":"10.2139/ssrn.740846","DOIUrl":"https://doi.org/10.2139/ssrn.740846","url":null,"abstract":"We provide evidence of an association between audit partner rotation and the quality of earnings. It is a requirement for Australian firms that the engagement partner be identified by name in the annual report. Using a sample of 3,621 firm-years between 1998 and 2003, we show that audit partner changes most likely reflecting partner rotation (i.e., they are not due to a switch of audit firm) are associated with lower signed unexpected accruals, and that for Big 5 clients this relation is driven by smaller positive unexpected accruals following partner changes. This result is consistent with more conservative reporting following a rotation of audit partner, and this interpretation is further supported by evidence suggesting a significant increase in the asymmetrically timely recognition of economic losses when firms have a change of audit partner. Our tests also show that these effects occur predominantly among clients of Big 5 audit firms, and that any effect is concentrated in the latter part of our sample period, when partner rotation was a professional requirement. We therefore conclude that audit partner rotation is associated with incrementally greater conservatism in financial reporting, but only in circumstances where the ability of client firms to resist partner rotation is reduced by mandatory partner rotation requirements.","PeriodicalId":223617,"journal":{"name":"Strategy Models for Firm Performance Enhancement eJournal","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129431747","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 105

Enforcing the Contract at All (Social) Costs: The Boundary Between Private Contract Law and the Public Interest 不惜一切(社会)代价执行契约:私人合同法与公共利益的边界

Strategy Models for Firm Performance Enhancement eJournal Pub Date : 2005-03-01 DOI: 10.37419/twlr.v11.i2.18

Deborah Zalesne

引用次数: 2

Capital Budgeting and Compensation with Asymmetric Information and Moral Hazard 信息不对称与道德风险下的资本预算与补偿

Strategy Models for Firm Performance Enhancement eJournal Pub Date : 2000-07-17 DOI: 10.2139/ssrn.242690

Antonio E. Bernardo, H. Cai, Jiang Luo

引用次数: 185

Do IPO Charters Maximize Firm Value? Antitakeover Protection in Ipos IPO特许是否使公司价值最大化?ipo中的反收购保护

Strategy Models for Firm Performance Enhancement eJournal Pub Date : 2000-01-16 DOI: 10.2139/ssrn.187348

Robert M. Daines, M. Klausner

引用次数: 244

Grouping Interdependent Tasks: Using Spectral Graph Partitioning to Study Complex Systems 将相互依赖的任务分组:利用谱图划分研究复杂系统

Strategy Models for Firm Performance Enhancement eJournal Pub Date : 1900-01-01 DOI: 10.1002/SMJ.2455

Chi-Hyon Lee, Manuela N. Hoehn-Weiss, S. Karim

引用次数: 5