Confucianism and corporate fraud

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xudong Tang ◽  
Yan Gu ◽  
Ruoyu Weng ◽  
Kungcheng Ho
Keyword(s):  
Instrumental Variable ◽  
Design Methodology ◽  
Cultural Perspective ◽  
Corporate Fraud ◽  
Content Type ◽  
Chinese Traditional Culture ◽  
Instrumental Variable Regression ◽  
Ming And Qing Dynasties ◽  
The Relationship ◽  
Foreign Enterprises

PurposeConfucianism underpins Chinese traditional culture and the values of the Chinese people. The purpose of this study is to examine the relationship between adherence to Confucianism and corporate irregularities.Design/methodology/approachThe authors use the historical numbers of Jinshi (Imperial Scholars) in the Ming and Qing dynasties within 200 km of a company's location to proxy for the influence of Confucianism on the company, presenting strong evidence that Confucianism significantly reduces corporate irregularities.FindingsThe authors' findings are robust even when criticized with alternative definitions of Confucianism, sensitivity analysis and instrumental variable regression. The authors also discover that this effect is weaker in state-owned and foreign enterprises and weakened by the influence of Western culture.Originality/valueThis paper brings a new traditional-cultural perspective to the understanding of corporate irregularities and contributes to the literature on culture and finance. This paper also helps the authors understand the “China Puzzle” that is China's rapid economic development under an imperfect legal system.

scholarly journals Are multiple brand endorsements economically effective?

2018 ◽  
Vol 27 (5) ◽  
pp. 523-533 ◽  
Author(s):  
Arpita Agnihotri ◽  
Saurabh Bhattacharya ◽  
Satya Prasad V.K.
Keyword(s):  
Economic Performance ◽  
Instrumental Variable ◽  
Design Methodology ◽  
Content Type ◽  
Instrumental Variable Regression ◽  
Total Proportion ◽  
Brand Portfolio ◽  
Market Valuations ◽  
The Impact

Purpose The purpose of this study is to examine the impact of multiple brand celebrity endorsement strategies on firms’ performance and different attributes associated with celebrities on firms’ performance. In this regard, the present study specifically explores the role of celebrity reputation and experience, as well as social media as a promotion platform in influencing the economic effectiveness of multiple brand endorsement strategies, i.e. proportion of brands endorsed in a firms’ brand portfolio. Design/methodology/approach Study is based on instrumental variable regression analysis approach and is conducted in one of the emerging markets, i.e. India. Findings The findings indicate that firms’ market valuations increase as its proportion of brands endorsed by celebrities increases. Furthermore, popularity reputation of celebrity also influences market valuation, and relationship is positively moderated by celebrity’s experience. Originality/value Extant studies have considered one endorsement news of a firm at a time. However, how total proportion of firms’ brand endorsed by celebrities impacts its performance has not been investigated. Furthermore, impact of celebrity traits has been examined only in consumer behavior studies and has been rarely investigated in context of firms’ economic performance.

M&A deal initiation: the case of the unwelcome suitor

2018 ◽  
Vol 14 (4) ◽  
pp. 433-461 ◽  
Author(s):  
Frederick Davis ◽  
Thomas Walker ◽  
Linyi Zhou
Keyword(s):  
Instrumental Variable ◽  
Design Methodology ◽  
Multivariate Analyses ◽  
Estimation Procedure ◽  
Content Type ◽  
Variable Approach ◽  
Long Run ◽  
Two Step Estimation ◽  
The Relationship ◽  
Instrumental Variable Approach

Purpose Within the context of mergers and acquisitions, the purpose of this paper is to clarify the relationship between the deal initiator and various outcomes of the deal, particularly in consideration of the cash position of the acquiring firm. Design/methodology/approach Using hand-collected deal initiation data from various filings on the Securities Exchange Commission EDGAR online database, this paper performs a series of event study analyses, multivariate analyses, a Heckman two-step estimation procedure, and an instrumental variable approach to examine merger outcomes. Findings This paper finds that many merger and acquisition (M&A) outcomes (target and acquirer announcement returns, acquirer long-run returns, premiums, and the method of payment) are significantly related to deal initiation, particularly in consideration of the cash position of the acquiring firm. Overall, evidence is seen as consistent with the theory that “lemons” selectively approach cash-rich acquirers, often to the acquirers’ detriment. Originality/value This paper finds that target-initiated deals are not necessarily associated with poorer transaction outcomes for targets as contemporaneous studies suggest, and presents the first empirical evidence of M&A outcomes related to the deal initiator which are dependent on the cash position of the acquiring firm.

Unemployment and self-rated health in Ghana: are there gender differences?

2019 ◽  
Vol 46 (9) ◽  
pp. 1155-1170 ◽  
Author(s):  
Iddisah Sulemana ◽  
Ebenezer Bugri Anarfo ◽  
Louis Doabil
Keyword(s):  
Instrumental Variable ◽  
Design Methodology ◽  
Good Health ◽  
World Values Survey ◽  
Content Type ◽  
Self Rated Health ◽  
Instrumental Variable Probit ◽  
The Unemployed ◽  
The Relationship ◽  
Pooled Sample

Purpose A large extant literature examines the association between unemployment and self-rated health. Most of these studies reveal that unemployment diminishes self-rated health. Another strand of this literature, albeit sparse, suggests that the relationship between unemployment and self-rated health is gendered. The purpose of this paper is twofold: first, to examine whether unemployment is correlated with self-rated health in Ghana; and second, to explore whether and to what extent men differ from women on the basis of this relationship. Design/methodology/approach The authors used data from the Wave 6 of World Values Survey in Ghana (n=1552) and probit and instrumental variable probit regressions to empirically examine the association between unemployment and self-rated health in Ghana. Findings The results confirm that unemployment is negatively correlated with self-rated health among Ghanaians. Specifically, the unemployed are about 6.84–7.20 percent less likely to report good health status in a pooled sample. Further, after correcting for endogeneity, unemployed men are about 26.68 percent less likely to report good health. However, the association is not statistically significant for unemployed women. Originality/value The study contributes to the literature by providing empirical evidence from Ghana.

Ethnicity as inclusion and exclusion

2016 ◽  
Vol 29 (8) ◽  
pp. 1262-1269 ◽  
Author(s):  
Rachel F. Baskerville ◽  
Kerry Jacobs ◽  
Vassili Joannides de Lautour ◽  
Jeff Sissons
Keyword(s):  
Ad Hoc ◽  
Cultural Perspective ◽  
Special Issue ◽  
Culture Theory ◽  
Grid And Group ◽  
Group Culture ◽  
Content Type ◽  
Accounting Research ◽  
Mary Douglas ◽  
The Relationship

Purpose Accounting research has struggled with how ethnicity is to be understood in relation to concepts such as nation and nationality and how ethnicity may impact on accounting and auditing practices, behaviours, education and professional values. These themes are explored and developed in the papers presented in this special issue. In particular, the purpose of this paper is to explore the contrasting theoretical and methodological approaches reflected by the papers in the issue. Design/methodology/approach This is a reflective and analytical paper which explores how notions of ethnicity are conceived and operationalised in accounting research. The authors identified two distinctive analytic ordering processes evident within this AAAJ Special issue: Mary Douglas’ scheme of Grid and Group and the Pierre Bourdieu’s conceptual tools of field, capital and habitus. Findings The “Grid and Group” Culture Theory with Bourdieu’s theoretical tools evident in the papers provide powerful tools to explore the relationship between ethnicity and accounting both conceptually and empirically, suggesting that ethnicity can be deployed to reveal and challenge institutionalised racism. This paper highlights the potential to integrate elements of the “Grid and Group” Culture Theory and Bourdieu’s theoretical tools. The issue of ethnicity and the relationship between ethnicity and accounting should be more fruitfully explored in future. Research limitations/implications The authors acknowledge the challenges and limitations of discussing the issue of ethnicity from any particular cultural perspective and recognise the implicit dominance of White Anglo centric perspectives within accounting research. Originality/value The papers presented in the special issue illustrate that the issue of ethnicity is complex and difficult to operationalise. This paper highlights the potential to move beyond the ad hoc application of theoretical and methodological concepts to operationalise coherent concepts which challenge and extend the authors’ understanding of accounting as a social and contextual practice. But to achieve this it is necessary to more clearly integrate theory, methodology, method and critique.

Perceptions of time at work

2016 ◽  
Vol 45 (1) ◽  
pp. 29-50 ◽  
Author(s):  
Aristides Isidoro Ferreira ◽  
Joana Diniz Esteves
Keyword(s):  
Gender Differences ◽  
Design Methodology ◽  
Internet Use ◽  
The Internet ◽  
Content Type ◽  
Future Studies ◽  
Work Related ◽  
Phone Calls ◽  
Working Day ◽  
The Relationship

Purpose – Activities such as making personal phone calls, surfing on the internet, booking personal appointments or chatting with colleagues may or may not deviate attentions from work. With this in mind, the purpose of this paper is to examine gender differences and motivations behind personal activities employees do at work, as well as individuals’ perception of the time they spend doing these activities. Design/methodology/approach – Data were obtained from 35 individuals (M age=37.06 years; SD=7.80) from a Portuguese information technology company through an ethnographic method including a five-day non-participant direct observation (n=175 observations) and a questionnaire with open-ended questions. Findings – Results revealed that during a five-working-day period of eight hours per day, individuals spent around 58 minutes doing personal activities. During this time, individuals engaged mainly in socializing through conversation, internet use, smoking and taking coffee breaks. Results revealed that employees did not perceive the time they spent on non-work realted activities accurately, as the values of these perceptions were lower than the actual time. Moreover, through HLM, the findings showed that the time spent on conversation and internet use was moderated by the relationship between gender and the leisure vs home-related motivations associated with each personal activity developed at work. Originality/value – This study contributes to the literature on human resource management because it reveals how employees often perceive the time they spend on non-work related activities performed at work inaccurately. This study highlights the importance of including individual motivations when studying gender differences and personal activities performed at work. The current research discusses implications for practitioners and outlines suggestions for future studies.

Learning from intelligent conversation

IMP Journal ◽  
2016 ◽  
Vol 10 (3) ◽  
pp. 512-539 ◽  
Author(s):  
Luitzen De Boer ◽  
Poul Houman Andersen
Keyword(s):  
System Theory ◽  
Design Methodology ◽  
Historical Analysis ◽  
Research Field ◽  
Literature Study ◽  
Content Type ◽  
Narrative Literature ◽  
The Relationship ◽  
Conceptual Research

Purpose The purpose of the paper is to contribute to further advancing of IMP as a research field by setting up and starting a theoretical conversation between system theory and the IMP. Design/methodology/approach The approach is based on a narrative literature study and conceptual research. Findings The authors find that system theory and cybernetics can be regarded as important sources of inspiration for early IMP research. The authors identify three specific theoretical “puzzles” in system theory that may serve as useful topics for discussion between system theorists and IMP researchers. Originality/value Only a handful of papers have touched upon the relationship between system theory and IMP before. This paper combines a narrative, historical analysis of this relationship with developing specific suggestions for using system theory as a vehicle for further advancement of IMP research.

Dynamic capabilities vs. innovation capability: are they related?

2014 ◽  
Vol 21 (3) ◽  
pp. 368-384 ◽  
Author(s):  
Lidija Breznik ◽  
Robert D. Hisrich
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Dynamic Capabilities ◽  
Dynamic Capability ◽  
Future Research ◽  
Innovation Capability ◽  
New Approach ◽  
Content Type ◽  
New Research ◽  
The Relationship

Purpose – The purpose of this paper is to provide insights into the relationship between dynamic capabilities and innovation capabilities. It links dynamic capability with innovation capability and indicates the ways they can be related. Design/methodology/approach – The relationships between dynamic and innovation capability were investigated through a systematic literature review. Findings – The review indicates that common characteristics exist between of the both fields, which demonstrate six relationships. Additionally, findings show some inconsistencies and even contradictions. Originality/value – In this paper, the authors have compared dynamic capabilities, a relatively new approach in the field of strategic management, with innovation capabilities, a widely recognised crucial domain for sustained competitiveness. Since both areas address issues that are essential to today's environment, future research should seek to clarify both concepts, by undertaking some new research and developing comprehensive and unambiguous framework.

Managing different forms of distances in Dutch healthcare organizations

2015 ◽  
Vol 29 (7) ◽  
pp. 1080-1097
Author(s):  
Annemiek Stoopendaal
Keyword(s):  
Design Methodology ◽  
Healthcare Organization ◽  
Ethnographic Study ◽  
Healthcare Organizations ◽  
Content Type ◽  
Daily Work ◽  
Healthcare Executives ◽  
Governance Practices ◽  
The Relationship

Purpose – Dichotomous “gap” thinking about professionals and managers has important limits. The purpose of this paper is to study the specific ontology of “the gap” in which different forms of distances are defined. Design/methodology/approach – In order to deepen the knowledge of the actual day-to-day tasks of Dutch healthcare executives an ethnographic study of the daily work of Dutch healthcare executives and an ontological exploration of the concept “gap” was provided. The study empirically investigates the meaning given to the concept of “distance” in healthcare governance practices. Findings – The study reveals that healthcare executives have to fulfil a dual role of maintaining distance and creating proximity. Coping with different forms of distances seems to be an integral part of their work. They make use of four potential mechanisms to cope with distance in their healthcare organization practices. Originality/value – The relationship between managers and professionals is often defined as a dichotomous gap. The findings in this research suggest a more dynamic picture of the relationship between managers and professionals than is currently present in literature. This study moves “beyond” the gap and investigates processes of distancing in-depth.

scholarly journals “Happy slaves”? The adaptation problem and identity politics in the writings of Amartya Sen

2016 ◽  
Vol 43 (12) ◽  
pp. 1178-1193
Author(s):  
Tony Burns
Keyword(s):  
Identity Politics ◽  
Design Methodology ◽  
Conceptual Analysis ◽  
Practical Implication ◽  
Methodological Approach ◽  
Mary Wollstonecraft ◽  
Amartya Sen ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to examine the relationship between Amartya Sen’s notion of adaptation and his views on identity politics by focussing on the issue of slavery and, more specifically, on the example of the happy or contented slave. Design/methodology/approach The paper is text based. The methodological approach adopted is that of conceptual analysis, as is typical for work of this kind. Findings The paper concludes that the example of the happy or contented slave is indeed a fruitful one for those interested in exploring the relationship between Sen’s views on “the adaptation problem” and his views on identity politics, especially in relation to the subjection of women. Here Sen’s debt to the ideas of Mary Wollstonecraft and John Stuart Mill is particularly important. Research limitations/implications One implication of the argument of the paper is that there is a need to consider more carefully the differences that exist between the views of Wollstonecraft and Mill, so far as the example of the happy or contented slave is concerned. Practical implications One practical implication of the paper is that, hopefully, it establishes the continued relevance of the ideas of thinkers such as Wollstonecraft and Mill today, not least because of the influence that they have had on theoreticians such as Amartya Sen. Social implications The paper addresses issues which are of considerable social and political significance, especially for women in underdeveloped societies today. Originality/value The example of the happy or contented slave has not received much discussion in the literature on Sen, although Sen himself has suggested that the distinction between happiness and contentment is an important one, which does merit further discussion.

Tolstoy in a recipe

2014 ◽  
Vol 44 (4) ◽  
pp. 310-323 ◽  
Author(s):  
Ana Tominc
Keyword(s):  
Design Methodology ◽  
The Other ◽  
Food Culture ◽  
Content Type ◽  
Current Trends ◽  
New Middle Class ◽  
Cooking Shows ◽  
Local Construction ◽  
The Impact ◽  
The Relationship

Purpose – The purpose of this study is to demonstrate the impact of global celebrity chefs and their discourse about food on the genre of cookbooks in Slovenia. Design/methodology/approach – Focusing this discourse study on cookbook topics only, the analysis demonstrates the relationship between the aspirations of local celebrity chefs for the food culture represented globally by global celebrity chefs, such as Oliver, and the necessity for a local construction of specific tastes. While the central genre of TV celebrity chefs remains TV cooking shows, their businesses include a number of side products, such as cookbooks, which can be seen as recontexualisations of TV food discourse. Findings – Hence, despite this study being limited to analysis of cookbooks only, it can be claimed that the findings extend to other genres. The analysis shows that local chefs aspire to follow current trends, such as an emphasis on the local and sustainable production of food as well as enjoyment and pleasure in the form of a postmodern hybrid genre, while, on the other hand, they strive to include topics that will resonate locally, as they aim to represent themselves as the “new middle class”. Originality/value – Such an analysis brings new insights into the relationship between discourse and globalisation as well as discourse and food.

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