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Modeling transitions in nation brand equity: An empirical assessment of the nation equity power grid 国家品牌资产转型建模：国家资产电网的实证评估
IF 4.8 4区 管理学
Australian Journal of Management Pub Date : 2022-11-17 DOI: 10.1177/03128962221135496
Katariina Juusola, Abdelmounaim Lahrech
{"title":"Modeling transitions in nation brand equity: An empirical assessment of the nation equity power grid","authors":"Katariina Juusola, Abdelmounaim Lahrech","doi":"10.1177/03128962221135496","DOIUrl":"https://doi.org/10.1177/03128962221135496","url":null,"abstract":"The purpose of this study is to assess longitudinal nation brand performance by modeling transitions in nation brand equity and to develop a method for nation brand performance assessment. This study has two objectives: (1) to empirically test Steenkamp’s nation equity power grid conceptual framework; its categories (dominant, receding, niche, emerging, and weak nation brands), and their expected development trajectories, and (2) to identify new types of nation brands and development patterns to complement the framework. To do this, this study used objective secondary data and applied the smooth transition technique. We assessed 41 countries’ nation brand performance over the 1995–2017 period to understand the development of their nation brand equity. Particular attention was paid to countries that had significantly improved their performance and countries that had lost their brand strength. Our findings support the categories proposed by Steenkamp, but we provide a more nuanced approach to analyzing countries’ brand strength and the possible development trajectories, and introduce new categories of nation brands called volatile nation brands and booming nation brands. Our approach to using the nonlinear smooth transition demonstrated how countries’ brand strength evolved over time, and also detected the speed of any transitions; in other words, how fast nation brands moved from one level to another. Our findings benefit country brand managers, enabling them to better determine their country’s positioning and the necessary means to improve brand equity. Understanding the mechanisms behind transitions in brand equity can also help researchers link these transitions back to various economic, social, cultural, and political transitions that have occurred in nations. Our method therefore has powerful explanatory value for a wide range of marketing, economics, and other social science studies. M31","PeriodicalId":47209,"journal":{"name":"Australian Journal of Management","volume":" ","pages":""},"PeriodicalIF":4.8,"publicationDate":"2022-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47214444","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
How Fact Sheets affect retirement income product knowledge, perceptions and choices 情况说明书如何影响退休收入产品的知识、认知和选择
IF 4.8 4区 管理学
Australian Journal of Management Pub Date : 2022-11-10 DOI: 10.1177/03128962221132720
H. Bateman, Inka Eberhardt
{"title":"How Fact Sheets affect retirement income product knowledge, perceptions and choices","authors":"H. Bateman, Inka Eberhardt","doi":"10.1177/03128962221132720","DOIUrl":"https://doi.org/10.1177/03128962221132720","url":null,"abstract":"Using an online experimental survey, we test how Fact Sheets presenting standardised information on retirement income products – Average Annual Income, an Income security Product Rating, Potential Income Shape, Access to Capital, and Death Benefits – influence product knowledge, perceptions and choices from a menu of annuity, phased withdrawal and hybrid products. Product choice is significantly influenced by annual income and income security, and the annuity and hybrid annuity products are most preferred in Fact Sheet versions where income security is most salient. We find no significant differences in knowledge of Fact Sheet information by version, with Access to Capital least understood in all versions. D14, D83, D91","PeriodicalId":47209,"journal":{"name":"Australian Journal of Management","volume":" ","pages":""},"PeriodicalIF":4.8,"publicationDate":"2022-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45231612","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Do shifting practices vary across the firm life cycle? 在整个公司生命周期中，转变做法是否各不相同？
IF 4.8 4区 管理学
Australian Journal of Management Pub Date : 2022-11-05 DOI: 10.1177/03128962221131353
Mani Bansal
{"title":"Do shifting practices vary across the firm life cycle?","authors":"Mani Bansal","doi":"10.1177/03128962221131353","DOIUrl":"https://doi.org/10.1177/03128962221131353","url":null,"abstract":"Prior research documents that managers engage in revenue shifting and expense shifting to report inflated operating performance of firms. This study extends this research in a new direction by investigating the relationship between revenue shifting and expense shifting across the firm life cycle. The study posits and finds that firms during the low life cycle stages (particularly, introductory and growth stage) prefer expense shifting over revenue shifting, whereas firms during the high life cycle stages (particularly, mature and decline stage) prefer revenue shifting over expense shifting for managing earnings, implying that firms choose the shifting tool based on ease, need, and relative advantage of each tool. Our subsequent tests suggest that the effect of expense (revenue) shifting is more pronounced among low (high) life cycle stage firms when they are small (large) and young (old). These results are robust to control for other tools of earnings management, and alternative measures of shifting practices and firm life cycle. The findings aware auditors and analysts of the shifting practices of firms operating at high and low life cycle stages. M41, M48","PeriodicalId":47209,"journal":{"name":"Australian Journal of Management","volume":"1 1","pages":""},"PeriodicalIF":4.8,"publicationDate":"2022-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42272153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Insurance in the Industry 4.0 environment: A literature review, synthesis, and research agenda 工业4.0环境下的保险：文献综述、综述和研究议程
IF 4.8 4区 管理学
Australian Journal of Management Pub Date : 2022-11-02 DOI: 10.1177/03128962221132458
Ritu Srivastava, A. Prashar, S. Iyer, Piyush Gotise
{"title":"Insurance in the Industry 4.0 environment: A literature review, synthesis, and research agenda","authors":"Ritu Srivastava, A. Prashar, S. Iyer, Piyush Gotise","doi":"10.1177/03128962221132458","DOIUrl":"https://doi.org/10.1177/03128962221132458","url":null,"abstract":"Commodification and thinning margins of insurers have increased competition in the industry. Accessing accurate data and its meaningful analysis is becoming vital. The rise of digital technologies driven by the fourth industrial revolution (Industry 4.0) enables this but also poses new risks to insurers. The literature is evolving, and most reviews have focused on technologies or insurance value chain aspects. This systematic review of research on digital technologies in insurance discusses their benefits, enablers and inhibitors with specific reference to Industry 4.0–driven changes and identifies opportunities and imminent changes in the industry. This article discusses directions for future research. JEL Classification: M150 IT Management","PeriodicalId":47209,"journal":{"name":"Australian Journal of Management","volume":" ","pages":""},"PeriodicalIF":4.8,"publicationDate":"2022-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48721058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Liquidity shocks and pension fund performance: Evidence from early access 流动性冲击与养老基金业绩：来自早期准入的证据
IF 4.8 4区 管理学
Australian Journal of Management Pub Date : 2022-11-02 DOI: 10.1177/03128962221127804
James Brugler, Minsoo Kim, Zhuo Zhong
{"title":"Liquidity shocks and pension fund performance: Evidence from early access","authors":"James Brugler, Minsoo Kim, Zhuo Zhong","doi":"10.1177/03128962221127804","DOIUrl":"https://doi.org/10.1177/03128962221127804","url":null,"abstract":"We study how expectations of fund flows causally affect fund performance by exploiting a quasi-natural experiment in the Australian pension system where an unexpected policy change temporarily allowed fund withdrawals from a prespecified date in the future. Using fractions of young members, middle-aged members, and government co-contributions for low-income earners as instrumental variables, we find an insignificant effect of expected fund outflows on performance. A potential explanation is that Australian superannuation funds preemptively engage in liquidity management in response to changes in expectations of future fund flows and this helps to limit direct and indirect costs in the rebalancing process. JEL Classification: G11, G12, G14, G23, G51","PeriodicalId":47209,"journal":{"name":"Australian Journal of Management","volume":" ","pages":""},"PeriodicalIF":4.8,"publicationDate":"2022-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42661540","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Disclosure policy choice, stock returns and information asymmetry: Evidence from capital expenditure announcements 披露政策选择、股票收益与信息不对称——来自资本支出公告的证据
IF 4.8 4区 管理学
Australian Journal of Management Pub Date : 2022-10-31 DOI: 10.1177/03128962221127128
Jianguo Chen, David C. Smith
{"title":"Disclosure policy choice, stock returns and information asymmetry: Evidence from capital expenditure announcements","authors":"Jianguo Chen, David C. Smith","doi":"10.1177/03128962221127128","DOIUrl":"https://doi.org/10.1177/03128962221127128","url":null,"abstract":"This article investigates whether firms commit ex-ante to higher levels of investment transparency and the impact of transparency on stock returns and information asymmetry. We construct a novel measure of investment transparency based upon the extensiveness of profitability forecasts and cost disclosures in new project-level capital investment announcements. Using cross-sectional regression, we find that prior to announcement greater investment transparency is associated with lower information asymmetry. We further show that rather than reporting information strategically on a project-by-project basis, managers commit ex-ante to a disclosure policy that influences the disclosure level of new project announcements, and that a firm-level commitment to fuller disclosure reduces information asymmetry in the days surrounding the announcement. Using event study methodology, we also find that investors react more positively to announcements displaying greater investment transparency. G14, D83, G31, G30, G38","PeriodicalId":47209,"journal":{"name":"Australian Journal of Management","volume":" ","pages":""},"PeriodicalIF":4.8,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47960949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A collision of strategic orientations: Entrepreneurial orientation and customer relationship orientation in a collectivist cultural context 战略取向的碰撞:集体主义文化背景下的企业取向与顾客关系取向
IF 4.8 4区 管理学
Australian Journal of Management Pub Date : 2022-10-31 DOI: 10.1177/03128962221130943
L. Ngo, G. Shinkle, P. Patterson
{"title":"A collision of strategic orientations: Entrepreneurial orientation and customer relationship orientation in a collectivist cultural context","authors":"L. Ngo, G. Shinkle, P. Patterson","doi":"10.1177/03128962221130943","DOIUrl":"https://doi.org/10.1177/03128962221130943","url":null,"abstract":"Drawing upon strategic orientation logics and culture theory, this article proposes that entrepreneurial orientation and customer relationship orientation are generally complementary but become conflictual at high levels due to the organizational response to the practices these orientations invoke in a collectivist cultural context. We test this hypothesis with survey data of 146 firms. We find an increasing-return effect of customer relationship orientation on firm performance. Results also reveal a shape-flip phenomenon that when entrepreneurial orientation is low, customer relationship orientation has a J-shape (increasing returns) relationship with firm performance; however, when entrepreneurial orientation is high, customer relationship orientation has an inverted U-shape relationship. JEL Classification: M3 Marketing and Advertising","PeriodicalId":47209,"journal":{"name":"Australian Journal of Management","volume":" ","pages":""},"PeriodicalIF":4.8,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43072686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The audit market for listed Australian companies from 2012 to 2018: A state of play 2012-2018年澳大利亚上市公司审计市场现状
IF 4.8 4区 管理学
Australian Journal of Management Pub Date : 2022-10-21 DOI: 10.1177/03128962221124642
Elizabeth Carson, Y. Fu, Ulrike Thürheimer, Yang Xu
{"title":"The audit market for listed Australian companies from 2012 to 2018: A state of play","authors":"Elizabeth Carson, Y. Fu, Ulrike Thürheimer, Yang Xu","doi":"10.1177/03128962221124642","DOIUrl":"https://doi.org/10.1177/03128962221124642","url":null,"abstract":"Motivated by recent regulatory scrutiny of auditing in Australia, we provide an overview of the audit market for Australian listed companies from 2012 to 2018. Using descriptive analyses, we explore audit market competition, the provision of non-audit services (NAS), and audit firm tenure. We find that the Australian audit market is highly segmented. Big 4 firms increasingly dominate the larger client segment, while Non-Big 4 firms focus on medium and smaller clients. Auditor-provided NAS fees represent a relatively small fraction of audit fees for smaller clients, but a relatively high fraction for larger clients. We further observe that the share of total revenue from NAS of Big 4 firms increases over time. Finally, a relatively small percentage of clients has long audit firm tenure, and that long tenure is more common in the larger client segments. We discuss the implications of these findings and research opportunities that emerge. JEL Classification: D40, L11, M42, L84","PeriodicalId":47209,"journal":{"name":"Australian Journal of Management","volume":"48 1","pages":"524 - 549"},"PeriodicalIF":4.8,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44143765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Business school doctoral programs and the future of business research 商学院博士项目与商业研究的未来
IF 4.8 4区 管理学
Australian Journal of Management Pub Date : 2022-10-18 DOI: 10.1177/03128962221124349
Stephen S. Taylor, James Wakefield
{"title":"Business school doctoral programs and the future of business research","authors":"Stephen S. Taylor, James Wakefield","doi":"10.1177/03128962221124349","DOIUrl":"https://doi.org/10.1177/03128962221124349","url":null,"abstract":"We apply a neo-institutional theoretical lens to interpret the extent of any significant similarities or differences in doctoral programmes across business schools in Australia and New Zealand (ANZ). Overall, we characterise the state of doctoral education in business as lacking adequate funding, primarily attracting students with limited professional or industrial experience but having diverse approaches to the role of formal training as part of the doctoral programme. Although we view these findings as somewhat inevitable given institutional and isomorphic pressures, they are of concern if ANZ business schools are to produce research that is both rigorous and relevant beyond the academy. Comparisons across institutional groupings and discipline areas largely suggest relatively common approaches to doctoral programme design and administration across and within institutions. JEL Classification: M00","PeriodicalId":47209,"journal":{"name":"Australian Journal of Management","volume":"48 1","pages":"471 - 494"},"PeriodicalIF":4.8,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44866316","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Social connections, CEO turnover and corporate policy change 社会关系、CEO离职与公司政策变化
IF 4.8 4区 管理学
Australian Journal of Management Pub Date : 2022-10-18 DOI: 10.1177/03128962221126555
Prabashi Dharmasiri
{"title":"Social connections, CEO turnover and corporate policy change","authors":"Prabashi Dharmasiri","doi":"10.1177/03128962221126555","DOIUrl":"https://doi.org/10.1177/03128962221126555","url":null,"abstract":"We examine how social connections between successive CEOs influence policy changes enacted by incoming CEOs. Using forced turnovers, we document fewer policy changes when incoming CEOs are connected to outgoing CEOs. Our results remain consistent when exposed to tests assessing endogeneity concerns such as omitted variables, selection biases and homophily concerns. We find that the reduction in policy changes is more prominent when social ties are stronger due to greater association between the individuals. Analyses further reveal that such limited policy changes enacted by connected incoming CEOs could deteriorate firm performance, highlighting the potential importance of the findings in the CEO selection process. JEL Classification: D91, J63, M12","PeriodicalId":47209,"journal":{"name":"Australian Journal of Management","volume":"48 1","pages":"567 - 595"},"PeriodicalIF":4.8,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41697053","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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