American Business Review最新文献_第4页

The Paycheck Protection Program: Minority vs. Non-Minority Bank Response 薪水保护计划:少数银行与非少数银行的回应

American Business Review Pub Date : 2023-01-01 DOI: 10.37625/abr.26.1.5-18

James R. Barth, R. Cebula, Jiayi Xu

引用次数: 2

The Effect of Traditional and Contemporary Management Accounting Practices on Organisational Outcomes and the Moderating Role of Strategy 传统和现代管理会计实践对组织成果的影响以及战略的调节作用

American Business Review Pub Date : 2023-01-01 DOI: 10.37625/abr.26.1.95-121

Nuraddeen Abubakar Nuhu, K. Baird, Lu Jiao

{"title":"The Effect of Traditional and Contemporary Management Accounting Practices on Organisational Outcomes and the Moderating Role of Strategy","authors":"Nuraddeen Abubakar Nuhu, K. Baird, Lu Jiao","doi":"10.37625/abr.26.1.95-121","DOIUrl":"https://doi.org/10.37625/abr.26.1.95-121","url":null,"abstract":"This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organisational outcomes (organisational performance and competitive advantage), and the moderating role of Miles and Snow’s (1978) strategic typologies on these relationships. Based on the responses from 505 US based financial managers, the Structural Equation Modelling (SEM) results indicate that the extent of use of both contemporary and traditional management accounting practices is positively associated with organisational performance and competitive advantage. Furthermore, the findings indicate that with the exception of the reactor typology, Miles and Snow’s (1978) strategy typologies (i.e., defender, prospector, and analyser) moderate the association between the use of management accounting practices with the organisational outcomes. In particular, the findings indicate that the defender (prospector) strategy positively (negatively) moderates the association between the use of a package of traditional (contemporary) management accounting practices with organisational performance. In addition, the results indicate that the defender (analyser) strategy positively (negatively) moderates the association between the use of a package of contemporary management accounting practices with competitive advantage, while the defender (analyser) strategy negatively (positively) moderates the association between the use of a package of traditional management accounting practices with competitive advantage.","PeriodicalId":34785,"journal":{"name":"American Business Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82716594","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

How to Help Solve the Reviewer Problem in Academic Publishing 如何帮助解决学术出版中的审稿人问题

American Business Review Pub Date : 2023-01-01 DOI: 10.37625/abr.26.1.1-4

引用次数: 0

Nexus Between Travel & Leisure Stocks and Uncertainties: An Extreme Risk Spillover Analysis 旅游和休闲股票与不确定性之间的关系:极端风险溢出分析

American Business Review Pub Date : 2023-01-01 DOI: 10.37625/abr.26.1.245-268

Dilip Kumar

{"title":"Nexus Between Travel & Leisure Stocks and Uncertainties: An Extreme Risk Spillover Analysis","authors":"Dilip Kumar","doi":"10.37625/abr.26.1.245-268","DOIUrl":"https://doi.org/10.37625/abr.26.1.245-268","url":null,"abstract":"The paper examines the presence of risk spillover to the US travel & leisure industry from the extreme changes in the uncertainties. More specifically, using a time-varying copula based conditional Value-at-Risk (CoVaR) framework, we evaluate the dynamic impact of the uncertainties on the extreme risk of the US travel & leisure industry by taking into consideration the uncertainty in economic policy, equity market conditions, and crude oil prices. The findings indicate a significant dynamic inverse relationship between the returns of travel & leisure industry and changes in uncertainty variables. The results further indicate the stronger sensitivity of the travel & leisure industry toward the uncertainties in financial market and crude oil prices. We find significant evidence of extreme upside and downside risk spillover to the US travel & leisure industry from excessive downward and upward changes in uncertainties respectively. The findings also demonstrate the asymmetric effect of extreme movements in uncertainty factors on the tail risk of the US travel & leisure industry. The findings of the study have ramifications for risk managers, portfolio managers and investors.","PeriodicalId":34785,"journal":{"name":"American Business Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82991259","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

Demystifying the Effect of High-Performance Work Systems on Job Involvement Based on Dual-Path Mediation Model 基于双路径中介模型的高绩效工作系统对工作投入的影响

American Business Review Pub Date : 2023-01-01 DOI: 10.37625/abr.26.1.226-244

Aastha Tripathi, Aalok Kumar

{"title":"Demystifying the Effect of High-Performance Work Systems on Job Involvement Based on Dual-Path Mediation Model","authors":"Aastha Tripathi, Aalok Kumar","doi":"10.37625/abr.26.1.226-244","DOIUrl":"https://doi.org/10.37625/abr.26.1.226-244","url":null,"abstract":"This study investigates the links between high-performance work systems (HPWS) and job involvement (JI) via organizational justice (OJ) and employee well-being (EW) as mediators. The proposed social exchange theory-based research framework is used to demystify the role of HPWS on job involvement. The proposed framework is validated with ten five-star hotels in India through structural equation modelling. The model reliability and robustness of constructs are tested with confirmatory factor analysis. The findings indicate that organizations must pay close attention to the perceptions of organizational justice and employee wellbeing to foster greater job involvement in their workforce. The positive relationship between HPWS and job involvement was found to be partially mediated by organizational justice and employee wellbeing. Further, HPWS showed a positive relationship with job involvement that was both direct and significant. The present research contributes to the existing body of literature by examining organizational justice and employee wellbeing as mediating variables between HPWS and job involvement in the Indian hotel industry.","PeriodicalId":34785,"journal":{"name":"American Business Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80406164","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

Distinguished Competency and Efficacy of Working Capital Management Ensuing Firm Survival, Liquidity, Solvency and Profitability: A Study on Automotive Industry 营运资金管理对企业生存、流动性、偿付能力和盈利能力的卓越胜任力和效能:基于汽车行业的研究

American Business Review Pub Date : 2023-01-01 DOI: 10.37625/abr.26.1.19-64

Suranjan Bhattacheryay

{"title":"Distinguished Competency and Efficacy of Working Capital Management Ensuing Firm Survival, Liquidity, Solvency and Profitability: A Study on Automotive Industry","authors":"Suranjan Bhattacheryay","doi":"10.37625/abr.26.1.19-64","DOIUrl":"https://doi.org/10.37625/abr.26.1.19-64","url":null,"abstract":"Limited research interest in studying working capital management process, is found in the literature. However, working capital management has been the most crucial determinant factor for any industry’s survival, liquidity, solvency and profitability. Therefore, to tackle efficiently liquidity and profitability trade –off, all industries are compelled to improvise their working capital management strategies. Continuation of working capital management process at optimal level, expedites firm's value creation and also facilitates to design framework in smoothening financial constraints so as to make effective usages of firm’s resources. The paper argues that automotive industry occupies a significant proportion of global economy. Therefore, an effort has been made to undertake an in-depth study on the industry. The study besides identifying the industry leader, explores diverse techniques to advance comparative study on the industry efficiency level in managing working capital process. The research outcome facilitates investors to choose the most commendable automotive companies for investments.","PeriodicalId":34785,"journal":{"name":"American Business Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79381253","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

Corporate Cash Holdings and Firm Performance in India: An Empirical Investigation of the Effects of Audit Quality and Firm Growth 印度企业现金持有量与企业绩效:审计质量与企业成长影响的实证研究

American Business Review Pub Date : 2023-01-01 DOI: 10.37625/abr.26.1.122-147

Nirosha Hewa Wellalagea, Anura De Zoysa, Shiguang Ma

引用次数: 0

Relational Job Design Based Cognitive Pathways to Employee Entrepreneurial Behaviour 基于关系型工作设计的员工创业行为认知路径

American Business Review Pub Date : 2023-01-01 DOI: 10.37625/abr.26.1.65-82

Roshni Das

{"title":"Relational Job Design Based Cognitive Pathways to Employee Entrepreneurial Behaviour","authors":"Roshni Das","doi":"10.37625/abr.26.1.65-82","DOIUrl":"https://doi.org/10.37625/abr.26.1.65-82","url":null,"abstract":"Knowledge based work requires that employees know how to deal with ambiguity and to get ahead of it by being innovative, proactive and risk-taking. These three traits together constitute what is known as employee entrepreneurial behavior (EEB) which is a crucial competence in organizations that operate in dynamic environments. There is however a complex combination of cognitions and metacognitions that effective knowledge workers undertake to make sense of their environment; and these cognitive pathways are not yet fully understood. This is the gap that the current study aims to fill. Data were collected from 285 white collar workers and their supervisors across two sectors, manufacturing and services, in India. This data was modeled with structural equation modeling and hierarchical regression techniques. Leader member exchange and diversity belief are a leader related cognition and social structure-oriented metacognition respectively, that directly predict EEB. A robustness analysis is also conducted to lend credence to these findings. There are practical implications of this research for the cognitive re-design of jobs and for effective supervision strategies for knowledge workers. Future research directions and limitations are elucidated.","PeriodicalId":34785,"journal":{"name":"American Business Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88974411","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

Urban Crime and Its Net Implicit Price to North Carolina Households 城市犯罪及其对北卡罗莱纳州家庭的净隐性代价

American Business Review Pub Date : 2023-01-01 DOI: 10.37625/abr.26.1.83-94

Bishwa S. Koirala, R. Chakraborti, Gyan Pradhan

引用次数: 0

Contribution of Exchange Traded Funds in Hedging Crude Oil Price Risk 交易所交易基金在对冲原油价格风险中的贡献

American Business Review Pub Date : 2023-01-01 DOI: 10.37625/abr.26.1.203-225

Keshab Shrestha, Sheena Sara Suresh Philip, Yessy A. Peranginangin

引用次数: 0