Journal of Applied Business Research最新文献_第6页

Does The Implementation Of ERP Improve The Quality Of Accounting Information? Evidence From Chinese A-Share Listed Manufacturing Firms 实施ERP能提高会计信息质量吗？来自中国A股上市制造企业的证据

Journal of Applied Business Research Pub Date : 2017-12-29 DOI: 10.19030/JABR.V34I1.10090

Peiyu Ou, Hong Zhao, Zhao Zhou

引用次数: 7

Stock Market Volatility And Presidential Election Uncertainty: Evidence From Political Futures Markets 股市波动和总统选举的不确定性:来自政治期货市场的证据

Journal of Applied Business Research Pub Date : 2017-12-29 DOI: 10.19030/JABR.V34I1.10105

David R. Bowes

引用次数: 10

The Influence Of Job Insecurity On Career Commitment And Attitude In Multinational Corporations 跨国公司员工工作不安全感对职业承诺和态度的影响

Journal of Applied Business Research Pub Date : 2017-12-29 DOI: 10.19030/JABR.V34I1.10096

K. Yoon, Sungho Oh, Bo-Young Kim

{"title":"The Influence Of Job Insecurity On Career Commitment And Attitude In Multinational Corporations","authors":"K. Yoon, Sungho Oh, Bo-Young Kim","doi":"10.19030/JABR.V34I1.10096","DOIUrl":"https://doi.org/10.19030/JABR.V34I1.10096","url":null,"abstract":"As the perception of lifelong work shifts into lifelong career in the job insecurity market, the career development of employees through professional and competitive career management has become more important than being loyal to a lifelong work. Furthermore, in the case of multinational corporations, such as differentiation from the head office policy, cultural differences in labor relations, and the liquidity of business withdrawal, such a feature has a higher possibility of job insecurity than general companies. Therefore, the purpose of this study is to verify empirically how job insecurity influences career commitment and career attitude through individual, job and career characteristics as intermediation with the members of multinational corporations as objectives. For this purpose, a total of 366 questionnaire data that targeted 27 multinational corporations were collected and analyzed. The result shows that the job insecurity of multinational corporations affects individual characteristic rather than job or career characteristic, and it is confirmed that individual characteristic has an effect on career commitment and career attitude. In the end, multinational corporations, unlike ordinary domestic companies, need active organizational career development program that corresponds to an open corporate culture as well as innovative and open systems and policies that balance both internal and external networking activities in terms of human resource management of corporations.","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"34 1","pages":"81-98"},"PeriodicalIF":0.0,"publicationDate":"2017-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41992372","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: 2

Earnings Predictability And Broker-Analysts’ Earnings Forecast Bias 盈利可预测性和经纪分析师的盈利预测偏差

Journal of Applied Business Research Pub Date : 2017-11-01 DOI: 10.19030/JABR.V33I6.10061

Michael Eames, Steven M. Glover

引用次数: 0

A Study On Accounting Conservatism Of Capital-Raising Corporations 筹资公司会计稳健性研究

Journal of Applied Business Research Pub Date : 2017-11-01 DOI: 10.19030/JABR.V33I6.10062

Soonwook Hong

引用次数: 0

Does Board Characteristics Constrain Real Earnings Management? Evidence From Korea 董事会特征是否制约了真实盈余管理?来自韩国的证据

Journal of Applied Business Research Pub Date : 2017-10-31 DOI: 10.19030/JABR.V33I6.10058

Hyunmin Oh, H. Jeon

{"title":"Does Board Characteristics Constrain Real Earnings Management? Evidence From Korea","authors":"Hyunmin Oh, H. Jeon","doi":"10.19030/JABR.V33I6.10058","DOIUrl":"https://doi.org/10.19030/JABR.V33I6.10058","url":null,"abstract":"This study empirically analyzes the effect of board characteristics on real earnings management, which is measured by using three proxies including abnormal cash flows from operations, abnormal discretionary expenses, and abnormal production costs. Specifically, we will investigate how board independence (or board size) affects real earnings management. Additionally, we will investigate the relation between the board characteristics and real earnings management according to before K-IFRS mandatory adoption or after K-IFRS mandatory adoption. \u0000The empirical results of this study are as follows. First, the relation between board independence (board size) and the absolute value of abnormal cash flows from operations is statistically significant and positive (+). Second, the relation between board independence (board size) and the absolute value of abnormal production costs is statistically significant and positive (+). Third, the relation between board independence (board size) and the absolute value of abnormal discretionary expenses is statistically significant and positive (+). These findings present that the board independence (or board size) does not constrain real earnings management. Thus, these mean that board independence (or board size) does not work as a mechanism to reduce real earnings management. \u0000This study contributes to accounting research as it directly tests the relation between the board characteristics and real earnings management in Korea, providing empirical support that a board independence (board size) does not constrain real earnings management as effectively as it constrains accrual earnings management.","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"1251-1262"},"PeriodicalIF":0.0,"publicationDate":"2017-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42999271","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: 3

Product Market Competition And Analysts’ Forecasting Properties: Evidence From Korea 产品市场竞争与分析师预测性质:来自韩国的证据

Journal of Applied Business Research Pub Date : 2017-10-31 DOI: 10.19030/JABR.V33I6.10052

Jaeho Lee, Kyoungwon Mo

引用次数: 0

Double Deviation Investigation Of Perceived Service Recovery Justice: A Study On The Indonesian Airline Industry 感知服务回收正义的双重偏离调查——以印尼航空业为例

Journal of Applied Business Research Pub Date : 2017-10-31 DOI: 10.19030/JABR.V33I6.10059

Jeanne Ellyawati

{"title":"Double Deviation Investigation Of Perceived Service Recovery Justice: A Study On The Indonesian Airline Industry","authors":"Jeanne Ellyawati","doi":"10.19030/JABR.V33I6.10059","DOIUrl":"https://doi.org/10.19030/JABR.V33I6.10059","url":null,"abstract":"This study aimed to establish a fair service recovery model based on customer perception on the Indonesian \u0000domestic airline industry under force majeure conditions. The study tried to investigate the influence of perceived \u0000service recovery justice on service recovery satisfaction (SRS), repeat purchase, and word of mouth (WOM). A \u0000sample of 300 aircraft passengers was selected using a survey. The response rate was 84.33%. Regression analysis \u0000was employed to verify the hypotheses. Based on the empirical research, it was found that perceived service \u0000recovery justice (distributive, procedural, and interactional justice) positively influenced SRS. Furthermore, the \u0000mean values of all three perceived justice variables were lower. Thus, it can be confirmed that double deviation \u0000occurred. The study also found that satisfied consumers tend to make repeat purchases and spread positive WOM. \u0000Consumers who experience dissatisfaction spread negative WOM but still make a repeat purchase. This indicates \u0000that even though customers experienced double deviation of service failures, they are still loyal to the company","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"1263-1272"},"PeriodicalIF":0.0,"publicationDate":"2017-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49489513","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: 4

The Effects Of Environmental Uncertainty And Search Costs On Relational Norms In Interfirm Relationships 环境不确定性和搜索成本对企业间关系规范的影响

Journal of Applied Business Research Pub Date : 2017-10-31 DOI: 10.19030/JABR.V33I6.10060

Minhye Park, Moonki Kyle Rhee, Jungtae Kim

引用次数: 0

Investment efficiency between listed and unlisted firms, and big 4 audit firms’ effect: Evidence from Korea 上市公司与非上市公司之间的投资效率与四大审计事务所的影响:来自韩国的证据

Journal of Applied Business Research Pub Date : 2017-10-31 DOI: 10.19030/jabr.v33i6.10048

Sambock Park, Im-Hyeon Kim, Wooyoung Kim

{"title":"Investment efficiency between listed and unlisted firms, and big 4 audit firms’ effect: Evidence from Korea","authors":"Sambock Park, Im-Hyeon Kim, Wooyoung Kim","doi":"10.19030/jabr.v33i6.10048","DOIUrl":"https://doi.org/10.19030/jabr.v33i6.10048","url":null,"abstract":"We examine the difference in investment efficiency between listed and unlisted firms and the effects of auditing by Big 4 audit firms on the investment efficiency of firms. Generally, listed firms are large in size, have a high level of stakeholders’ demands on the firm information, and show large ripple effects of managers’ decision making. Listed firms have a demand hypothesis that they are motivated to provide high quality accounting information and an opportunistic behavior hypothesis that they are more motivated to make opportunistic financial reporting to meet the expectations of capital markets compared to unlisted firms. Consistent with previous study (Chen, Hope, Li & Wang, 2011), this study measures investment efficiency using the investment forecasting model as a growth opportunity function. The results of the study, in the analysis of full samples, the listed firms have significantly higher investment efficiency than the unlisted ones. In the over-investment samples, it is found that the listed firms have higher investment efficiency. On the contrary, in the under-investment samples, indicate it is found that the unlisted firms have higher investment efficiency. Finally, it is found that listed firms audited by Big 4 audit firms have the higher investment efficiency. This study contributes to the literature on investment efficiency of listed and unlisted firms. Finally, it is expected that it will provide useful information on investment efficiency by expanding the scope of research and making the measurement of variables more precise.","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"1095"},"PeriodicalIF":0.0,"publicationDate":"2017-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42199390","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: 3