{"title":"An Experimental Study on Presentation Format Effect of Income Statement: Evidence from a Modified Ultimatum Bargaining Game Experiment","authors":"S. Taguchi","doi":"10.2139/ssrn.1546915","DOIUrl":"https://doi.org/10.2139/ssrn.1546915","url":null,"abstract":"In this paper, we have considered whether accounting disclosure format would affect decision-making of investor by experiments. We have two research questions. The First question is whether decision-making of investors would be different when the source of corporate income is presented or not. The second question is whether decision-making of investors would be different when corporate income earned by operating activities or financial activities is presented. Our experiments proved the presentation format effect on income statement. The result shows that investors would see the source of income when they decide, so presentation format in financial statement is very important. The results of these experiments will change the direction of the entire study of disclosure of accounting information.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121189823","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}
{"title":"Proactive Personality and Workplace Bullying: A Stressor and Strain Model","authors":"J. Park, R. Defrank","doi":"10.2139/ssrn.1584805","DOIUrl":"https://doi.org/10.2139/ssrn.1584805","url":null,"abstract":"Using the stressor – strain model introduced by Bolger and Zuckerman (1995), we examined the importance of the proactive personality construct in determining: (a) exposure to stressors, (b) stressor reactivity, (c) coping choices, and (d) coping effectiveness in the context of workplace bullying. We found that proactive personality buffered the impact of bullying on physical strain. The results showed that both proactive personality and workplace bullying influenced the choice of coping. Proactive personality also played a role in moderating the relationship between coping strategies and strain. Additionally, coping through positive reinterpretation may be more beneficial in dealing with workplace bullying than more active strategies for both proactive and passive people.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127179525","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}
{"title":"Determinants of Moral Judgments Regarding Budgetary Slack: An Experimental Examination of Pay Scheme and Personal Values","authors":"Jessen L. Hobson, M. Mellon, D. Stevens","doi":"10.2139/ssrn.1467042","DOIUrl":"https://doi.org/10.2139/ssrn.1467042","url":null,"abstract":"ABSTRACT: We study moral judgments regarding budgetary slack made by participants at the end of a participative budgeting experiment in which an expectation for a truthful budget was present. We find that participants who set budgets under a slack-inducing pay scheme, and therefore built relatively high levels of budgetary slack, judged significant budgetary slack to be unethical on average, whereas participants who set budgets under a truth-inducing pay scheme did not. This suggests that the slack-inducing pay scheme generated a moral frame by setting economic self-interest against common social norms such as honesty or responsibility. We also find that participants who scored high in traditional values and empathy on a pre-experiment personality questionnaire (JPI-R) were more likely to judge significant budgetary slack to be unethical. These results suggest that financial incentives play a role in determining the moral frame of the budgeting setting and that personal values play a role in determining h...","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117003642","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}
{"title":"Hybrid Strategic Groups","authors":"W. DeSarbo, Rajdeep Grewal","doi":"10.1002/SMJ.658","DOIUrl":"https://doi.org/10.1002/SMJ.658","url":null,"abstract":"The notion of strategic groups has recently emerged as a critical perspective for uncovering firms' strategic postures/recipes and competitive market structures. Firms within strategic groups generally adopt similar strategic recipes and compete more intensely than firms across strategic groups. Building on recent research, the authors develop the concept of hybrid strategic groups, which blend the strategic recipes of more than one group, in contrast to existing conceptualizations of strategic groups, where either firms tightly follow the recipes of a strategic group (i.e., core firms) or firms loosely follow the recipes of a strategic group (i.e., secondary firms). Thus, competition among firms depends not only on the strategic group but also on the overlap of that strategic group with other strategic groups. The authors devise a combinatorial optimization-based classification procedure utilizing a bilinear model that accommodates multiple variable batteries that can estimate hybrid strategic groups. The proposed methodology is illustrated by using archival data on public banks. For this illustration, the hybrid strategic group solution outperforms ordinary cluster analyses and offers critical insights into the nature of competition among firms.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131069676","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}
{"title":"The Interaction of Senses: The Effect of Vision versus Touch on the Elongation Bias","authors":"Aradhna Krishna","doi":"10.1086/500486","DOIUrl":"https://doi.org/10.1086/500486","url":null,"abstract":"We highlight the role of interacting senses on consumer judgment. Specifically, we focus on the role of the visual and haptic (touch) senses on the elongation bias, which predicts that the taller of two equivolume objects will appear bigger. We show that sensory modality will affect the extent (and even direction) of the elongation bias—with visual cues alone and with bimodal “visual and haptic cues” (seeing and handling the objects), we obtain the elongation bias; however, with haptic cues alone (handling the objects blindfolded) and in bimodal judgments with visual load, we obtain a reversal of the elongation bias.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131709852","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}
{"title":"Managing Stress at Workplace","authors":"CMA(Dr.) Ashok Panigrahi","doi":"10.1037/e329942004-001","DOIUrl":"https://doi.org/10.1037/e329942004-001","url":null,"abstract":"Stress is generally indicated as a deviation from normal functioning of body and mind. Stress can approach in an organization due to many reasons such as control over work, managerial style of manager etc. Stress in limited quantity is beneficial to organization and employee as well. It helps to achieve personal as well as goals of organization. But stress in excess quantity can cause harmful effects on the body, mind and psychology of employees. Stress can be measured by using psychological methods involving use of questionnaires. Physical measurement involve measuring of various physical constants of body such as blood pressure. Physiological measures include measurements of various hormonal levels etc. And the measures to relieve this stress include sports, music, dancing, hobbies etc. Excessive stress can be reduced by help of professional counselors. But the stress at workplace is an important issue must be dealt with to achieve progress. Day by day challenges for human is increasing in many different fields as if progress in turn creates new problems. Slowly the nature of working has been changed and still these changes are in progress. Because of these changes, number of illnesses has been increased, morality and human aspects are faded and new problems are occurred every day, so that we are facing job stress which called “illness of the century”. As a measure to minimize stress, delegating some work, share burden with colleagues, leave and time off work with family and love ones, as well as reducing work overtime ranked highest as strategies for stress management. Findings of a number of studies on this aspect says that stress has a great impact on the professionals and thereby affects the level of productivity. Thus it is recommended that professionals should exhibit self-control and good self-esteem; engage in continuous professional development on skills for better organization, integration of work within specified project constraints and delegation of assignment, authority and breaking work into manageable parts so as to be able to cope with stress.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127167537","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}
W. DeSarbo, Lenard Huff, Marcelo M. Rolandelli, Jungwhan Choi
{"title":"On the Measurement of Perceived Service Quality: A Conjoint Analysis Approach","authors":"W. DeSarbo, Lenard Huff, Marcelo M. Rolandelli, Jungwhan Choi","doi":"10.4135/9781452229102.n9","DOIUrl":"https://doi.org/10.4135/9781452229102.n9","url":null,"abstract":"Parasuraman. Zeithaml, and Berry (1988) have proposed the use of a 22-item SERVQUAL instrument for the measurement of perceived service quality. Since their important work, several authors have criticized the use of this instrument in applied settings suggesting that the number and type of dimensions may vary by service category, that there are problems in attempting to use the same wording, across different service categories and in dealing with services that provide multiple service functions (e.g., hospitals), that the analysis of difference scores between perceptions and expectations raises questions about the psychometric properties of such a scale, and that the SERVQUAL instrument confounds the measurement of service satisfaction with service quality. We present an alternative measurement scheme for the measurement of perceived service quality, based on conjoint analysis, that can be easily modified to any service category by expectancy confirmation/disconfirmation response. The advantages of the proposed procedure are, first, that we measure true perceptions, as opposed to perceptions confounded with expectations and satisfaction; second, that the number, type, and operationalization of the specific dimensions (vis-a-vis the wording) are completely flexible according to the specific usage scenario; third, that estimation can be performed in an efficient manner utilizing orthogonal designs and simple OLS; and last, that the proposed model can lead to interesting quality optimization models as welt as models\"that explore segmentation. The proposed methodology is illustrated with service quality perceptions of banks and dental offices. We conclude by discussing directions for future research.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"53 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117314090","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}
{"title":"The Nature and Extent of Post-Reward Crowding-Out: The ‘Effort-Balancing’ Account","authors":"Indranil Goswami, Oleg Urminsky","doi":"10.2139/ssrn.2733335","DOIUrl":"https://doi.org/10.2139/ssrn.2733335","url":null,"abstract":"Although incentives can be a powerful motivator of behavior, research on intrinsic motivation has suggested that rewards can crowd-out task interest, reducing engagement when rewards end. This research has resulted in widespread skepticism among practitioners and academics alike about using incentives in interventions. However, recent field studies examining the long-term effects of temporary incentives have not found such effects. We propose a new Effort-Balancing account, which suggests that post-reward crowding-out often represents the need for a ‘break’ after investing effort, rather than a change in interpretation of the task or beliefs about own preferences. As a result, post-reward crowding-out is relatively momentary and consistent with longer-term neutral or positive spillover effects of temporary incentives. We test a series of novel predictions, including that momentary crowding-out will be reduced when efforts are more balanced by rewards (e.g., higher reward magnitude or a less effortful activity) or when people are given a break. The implications of momentary crowding-out for long-term behavior and design of incentive programs are discussed.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121804983","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}