scholarly journals Do M&A deals create or destroy value? A meta-analysis.

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Reinhard Meckl ◽  
Falk Röhrle
Keyword(s):  
Empirical Research ◽  
Positive Impact ◽  
Meta Analysis ◽  
Empirical Studies ◽  
Analytical Techniques ◽  
Time Frame ◽  
Moderator Analysis ◽  
Factors Influencing ◽  
A Company

Empirical research on the effect of M&A transactions on companies’ performance has not shown clear results of success. It is often assumed that these transactions destroy rather than create value. This study employs meta-analytical techniques to evaluate the outcomes of M&A transactions empirically. This method allows a large quantity of transactions to be examined. Additional factors influencing the performance of M&A transactions are found using a moderator analysis. In total, 55,399 transactions between 1950 and 2010, extracted from 33 previous M&A studies, have been examined. The results of this study confirm findings from previous empirical studies, stating that M&A transactions predominantly do not have a positive impact on the success of a company. A moderator analysis indicates that the type of M&A and the time frame used for measurement influence the success of M&A transactions.

scholarly journals A Meta-Analysis Of Empirical Materiality Studies

2011 ◽  
Vol 27 (5) ◽  
pp. 53 ◽  
Author(s):  
David E. Vance
Keyword(s):  
Empirical Research ◽  
Interest Group ◽  
Meta Analysis ◽  
Analytical Techniques ◽  
Net Income ◽  
Accounting Research ◽  
The Future ◽  
The Mean ◽  
Quantitative Integration ◽  
A Company

<p>This paper builds on the work of Messier, Martinov-Bennie and Eilifsen (2005) A Review and Integration of Empirical Research on Materiality: Two Decades Later. That paper is an excellent qualitative summary of empirical materiality studies. However, it makes no attempt at quantitative integration. </p><p>This paper uses meta-analysis to quantitatively integrate the findings of 42 studies reporting 14,033 materiality decisions by 6,762 individuals. Materiality is broadly defined as an amount that would make a user change his or her mind about a company. Since this definition is subjective, it is no surprise that individual materiality decisions are widely dispersed. What might be surprising is that the mean threshold of materiality over 14,033 decisions was 8.52% percent of net income. The factors which contribute to variability include the interest group making the materiality decision, the accounting issue in play, study method, and the amount of detail provided to the decider.</p><p> The contributions of this study are to synthesize prior research quantitatively, to describe the application of meta-analytical techniques to accounting research, and raise questions for further research which might reduce the uncertainty in applying the concept of materiality in the future.</p>

Trust in Artificial Intelligence: Meta-Analytic Findings

2021 ◽  
pp. 001872082110139
Author(s):  
Alexandra D. Kaplan ◽  
Theresa T. Kessler ◽  
J. Christopher Brill ◽  
P. A. Hancock
Keyword(s):  
Artificial Intelligence ◽  
Empirical Research ◽  
Meta Analysis ◽  
Automated Vehicles ◽  
Factors Influencing ◽  
Moderating Factors ◽  
Shared Context ◽  
Build Systems ◽  
Significant Factors

Objective The present meta-analysis sought to determine significant factors that predict trust in artificial intelligence (AI). Such factors were divided into those relating to (a) the human trustor, (b) the AI trustee, and (c) the shared context of their interaction. Background There are many factors influencing trust in robots, automation, and technology in general, and there have been several meta-analytic attempts to understand the antecedents of trust in these areas. However, no targeted meta-analysis has been performed examining the antecedents of trust in AI. Method Data from 65 articles examined the three predicted categories, as well as the subcategories of human characteristics and abilities, AI performance and attributes, and contextual tasking. Lastly, four common uses for AI (i.e., chatbots, robots, automated vehicles, and nonembodied, plain algorithms) were examined as further potential moderating factors. Results Results showed that all of the examined categories were significant predictors of trust in AI as well as many individual antecedents such as AI reliability and anthropomorphism, among many others. Conclusion Overall, the results of this meta-analysis determined several factors that influence trust, including some that have no bearing on AI performance. Additionally, we highlight the areas where there is currently no empirical research. Application Findings from this analysis will allow designers to build systems that elicit higher or lower levels of trust, as they require.

Weight- and meta-analysis of empirical literature on entrepreneurship

2017 ◽  
Vol 18 (3) ◽  
pp. 195-209 ◽  
Author(s):  
Adel Alferaih
Keyword(s):  
Empirical Research ◽  
Meta Analysis ◽  
Empirical Studies ◽  
Entrepreneurial Intentions ◽  
Empirical Literature ◽  
Research Model ◽  
Entrepreneurship Research ◽  
Meta Analyses

While a number of studies have reviewed empirical research on individuals’ entrepreneurial intentions (EIs), very little is known about the cumulative performance of frequently used constructs and their direct and indirect relationships with EI. This research has exposed 123 usable empirical studies of EI to weight- and meta-analyses to determine the cumulative performance of various frequently explored relationships. A generic research model of the antecedents of EI is proposed on that basis. The outcomes of this research and its limitations have practical and theoretical implications for future entrepreneurship research.

scholarly journals TDD Dynamics: Understanding the Impact of Test-Driven Development on Software Quality and Productivity

2021 ◽  
Author(s):  
Yahha Rafique
Keyword(s):  
Empirical Research ◽  
Large Scale ◽  
Meta Analysis ◽  
Empirical Studies ◽  
Extreme Programming ◽  
Second Phase ◽  
Moderator Variables ◽  
Empirical Measures ◽  
Test Driven Development ◽  
The Impact

Test-Driven Development (TDD) is one of the cornerstone practices of the Extreme Programming agile methodology. Today, despite the large scale adoption of TDD in industry, including large software firms such as Microsoft and IBM, its usefulness with regard to the quality and productivity constructs it still under question. Empirical Research has failed to produce conclusive results; all possible results have been reported for both constructs. This research adopts non-empirical measures to gain a deeper understanding of TDD. A two-phased approach has been undertaken towards the goal. The first phase involves conducting a meta-analysis of past empirical research. The meta-analysis quantitatively combines the results of individual empirical studies and identifies moderator variables that could potentially govern the performance of TDD. The second phase of the approach involves the construction of a simulation model of a TDD-based development process. The presented model further analyzes the impact of changes in moderator variables.

The Effect of Using Technology in L2 Listening

2021 ◽  
pp. 1-30
Author(s):  
Tingting Kang
Keyword(s):  
Second Language ◽  
Listening Comprehension ◽  
Meta Analysis ◽  
Empirical Studies ◽  
Slow Speed ◽  
Moderator Analysis ◽  
Long Time ◽  
Multiple Media ◽  
L2 Instruction ◽  
L2 Listening

Due to the nature of listening, multiple media tools have been utilized in second language (L2) listening instruction for a long time. This chapter recruited the most recently published empirical studies in addition to the meta-analysis conducted in 2015 (Kang) and analyzed available evidence on the effects of different multiple media tools on L2 listening comprehension. The results revealed a medium-to-large effect of multiple media tools on listening comprehension in between-group designs (Cohen's d = .70), which was almost identical to the result observed five years ago. The effects of individual multiple media tools have also been statistically synthesized. Moderator analysis could help L2 educators and test developers make decisions on applying different multiple media tools in the fields of L2 instruction and assessment. Specifically, subtitles, captions, as well as self-regulated listening and slow speed were recommended to teachers and test developers as a means to improve learners' listening comprehension.

scholarly journals Exploring the Systematic Attributes Influencing Gerontechnology Adoption for Elderly Users Using a Meta-Analysis

2020 ◽  
Vol 12 (7) ◽  
pp. 2864 ◽  
Author(s):  
Jining Zhou ◽  
Bo Zhang ◽  
Runhua Tan ◽  
Ming-Lang Tseng ◽  
Yaya Zhang
Keyword(s):  
Behavioral Intention ◽  
Positive Impact ◽  
Meta Analysis ◽  
Empirical Studies ◽  
Significant Negative Correlation ◽  
Individual Characteristics ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Perceived Ease Of Use ◽  
Positive Correlation

This study aims to explore the key systematic attributes influencing the acceptance of gerontechnology by seniors in response to global aging and rapid technological progress. A meta-analysis was carried out to quantitatively synthesize the results of 25 empirical studies published from 2010 to 2020. After standardized coding and descriptive statistics, as well as tests and analysis of main effects and heterogeneity, publication bias. The following results were obtained: Perceived usefulness and perceived ease of use have a significant positive impact on the user’s attitude and behavioral intention; performance expectancy, effort expectancy, trust, technical performance and subjective norm have a significant positive correlation with the user’s behavioral intention; social influence, facilitating conditions have a positive correlation with the user’s behavioral intention; anxiety has a significant negative correlation to the user’s behavioral intention. The key systematic influencing attributes are classified into three categories: (1) User individual characteristics; (2) product and technical characteristics; and (3) environmental characteristics. This study provides researchers and practitioners with a systematic evidence-based basis to reduce the gap in decision-making for gerontechnology practices.

Critical factors determining rental value of residential property in Ibadan metropolis, Nigeria

2014 ◽  
Vol 32 (3) ◽  
pp. 224-240 ◽  
Author(s):  
Oluseyi Joshua Adegoke
Keyword(s):  
Positive Impact ◽  
Empirical Studies ◽  
Hedonic Pricing ◽  
Residential Property ◽  
Living Room ◽  
Critical Factors ◽  
Content Type ◽  
Factors Influencing ◽  
Residential Properties ◽  
Rental Value

Purpose – This paper adds to the emerging knowledge base in the Nigeria and is of relevance to all residential property stakeholders. A number of empirical studies have demonstrated that several factors influence residential property values. However, there is a paucity of empirical research on critical factors influencing rental value of residential property in Nigeria. The purpose of this paper is to serve to address this gap by examining critical factors influencing rental value of residential property in the three densities area of Ibadan metropolis, Nigeria. Design/methodology/approach – The study used random sampling to select 624 residential properties out of 3,120 residential properties in the portfolio of 52 Estate Surveying and Valuation firms located within Ibadan metropolis, Nigeria. Data collected were analysed using a hedonic pricing specification. Findings – The results show that different critical factors influences rental values of different types of building in different residential densities. Number of bathroom (NOB), number of living room (NOL) and existence of burglar alarm (EOBA) were critical to bungalow in the whole area of Ibadan while number of toilet (NOT) was critical to duplex. In low-density area; residential location and EOBA have a significant positive impact on rental value of bungalow while NOT, NOBs (NOR), NOL and EOBA have a significant positive impact on detached house. However, it was NOR and EOBA that were critical in the medium density to bungalow. Practical implications – The study concluded that each of the residential densities is homogenous and, therefore, every residential property stakeholders should recognise the importance of each factor on rental values so that their valuation estimates will be useful and reliable. Originality/value – The study is one of the few attempts at examining factors affecting residential property value. This paper examined critical factors influencing rental value of residential property in the three densities area of Ibadan metropolis, Nigeria.

scholarly journals TDD Dynamics: Understanding the Impact of Test-Driven Development on Software Quality and Productivity

2021 ◽  
Author(s):  
Yahha Rafique
Keyword(s):  
Empirical Research ◽  
Large Scale ◽  
Meta Analysis ◽  
Empirical Studies ◽  
Extreme Programming ◽  
Second Phase ◽  
Moderator Variables ◽  
Empirical Measures ◽  
Test Driven Development ◽  
The Impact

Test-Driven Development (TDD) is one of the cornerstone practices of the Extreme Programming agile methodology. Today, despite the large scale adoption of TDD in industry, including large software firms such as Microsoft and IBM, its usefulness with regard to the quality and productivity constructs it still under question. Empirical Research has failed to produce conclusive results; all possible results have been reported for both constructs. This research adopts non-empirical measures to gain a deeper understanding of TDD. A two-phased approach has been undertaken towards the goal. The first phase involves conducting a meta-analysis of past empirical research. The meta-analysis quantitatively combines the results of individual empirical studies and identifies moderator variables that could potentially govern the performance of TDD. The second phase of the approach involves the construction of a simulation model of a TDD-based development process. The presented model further analyzes the impact of changes in moderator variables.

A meta-analysis of empirical e-government research and its future research implications

2016 ◽  
Vol 84 (1) ◽  
pp. 144-163 ◽  
Author(s):  
Bernd W. Wirtz ◽  
Peter Daiser
Keyword(s):  
Empirical Research ◽  
Meta Analysis ◽  
Empirical Studies ◽  
Theory Development ◽  
Future Research ◽  
Special Importance ◽  
Comprehensive Overview ◽  
Solid Foundation ◽  
Government Research ◽  
Meta Analyses

The desired e-government potentials and its shortcomings in reality are key reasons why e-government has become a major topic of interest to academics and practitioners, leading to an extensive body of knowledge. However, the literature still demands further quantitative empirical research to substantiate theory development. This situation calls for a specific review of the literature that arranges relevant knowledge and provides a solid foundation for future research. However, available meta-analyses do not deliver the particular insights to appropriately address the shortage of quantitative empirical e-government research. Therefore, this study explicitly focuses on this specific field to systematically uncover areas requiring further exploration, and defines promising research directions for a solid foundation for future investigations. Key findings of the meta-analysis are: the existence of a systematic divide of existing quantitative empirical e-government studies into 12 research subtopics, which are assessed according to different classification criteria for scientific research gap-spotting; the identification of emerging subtopics that carry innovative research potential; and that e-government is expected to be an ongoing, open-ended research environment that still provides manifold investigative opportunities. Based on these findings, straightforward suggestions for future research are provided. Points for practitioners Beyond providing insights into the current state of quantitative empirical research for scientific researchers, this article also delivers value for professionals working in public management and administration. First, the study provides a comprehensive overview of e-government-related meta-analyses, which allows us to quickly identify the literature in order to tackle particular e-government management issues. Second, the article classifies existing quantitative empirical studies, defines specific subject areas and arranges relevant knowledge, which eases the processes of confining and labelling e-government activities. Last, since these deliverables are based on empirical studies that draw their conclusions from perceptions of reality, the summaries and classifications are thus regarded to be of special importance for public managers.

scholarly journals Relationship between corporate sustainability performance and corporate financial performance: evidence from U.S. companies

Equilibrium ◽  
2021 ◽  
Vol 16 (4) ◽  
pp. 885-906
Author(s):  
Agnieszka Matuszewska-Pierzynka
Keyword(s):  
Financial Performance ◽  
Empirical Research ◽  
Empirical Studies ◽  
Corporate Sustainability ◽  
Value Added ◽  
Corporate Financial Performance ◽  
Sustainability Performance ◽  
Corporate Sustainability Performance ◽  
The Relationship ◽  
A Company

Research background: Sustainable development at the enterprise level is understood as the integration of economic, environmental and social dimensions aimed at meeting the needs of all firm?s stakeholders in the present and in the future. Therefore, it is crucial to evaluate the relationship between economic, environmental and social sustainability performance of a company and its financial performance. Purpose of the article: Considering the business model for sustainability as well as the debatable results of empirical research on the relationship between corporate sustainability performance (CSP) and corporate financial performance (CFP), the essential aim of the paper is to answer the question whether the improvement of corporate sustainability performance in its all particular dimensions brings about higher total revenues (TR) of a company. Methods: The main method of empirical research is panel regression models based on Cobb-Douglas production function, which has been extended to include variables of corporate sustainability scores. The selection between pooled OLS model, random-effects model and fixed-effects model has been made with the use of the F test, the Breusch-Pagan test and the Hausman test. Additionally, descriptive statistics and the Pearson correlation coefficients have been analyzed. The empirical studies were conducted in the period 2014?2019 among the 59 largest U.S. companies listed in the Fortune 500 ranking between 2015?2020. Findings & value added: The research hypothesis assuming the existence of positive relationship between corporate sustainability performance (CSP) at both aggregate and disaggregate levels and corporate financial performance (CFP) expressed by TR cannot be positively verified. It means that the improvement of corporate sustainability performance in environmental, social and governance dimensions does not lead to an increase in TR of a company, as some empirical studies suggest.

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