scholarly journals The Impact of Curiosity and External Regulation on Intrinsic Motivation: An Empirical Study in Hong Kong Education

2012 ◽  
Vol 2 (5) ◽  
Author(s):  
Yau Hon-keung ◽  
Kan Man-shan ◽  
Cheng Alison Lai-fong
Keyword(s):  
Hong Kong ◽  
Empirical Study ◽  
Intrinsic Motivation ◽  
External Regulation ◽  
The Impact ◽  
Hong Kong Education

scholarly journals DETERMINANTS OF BANKS’ BOTTOM LINE: EVIDENCE FROM BENCHMARKING MALAYSIAN AND HONG KONG BANK

2017 ◽  
Vol 16 (1) ◽  
Author(s):  
Michael Tinggi ◽  
Shaharudin Jakpar ◽  
Ling Ling
Keyword(s):  
Hong Kong ◽  
Panel Data ◽  
Empirical Study ◽  
Capital Structure ◽  
Banking Sector ◽  
Strong Impact ◽  
Bottom Line ◽  
Managerial Efficiency ◽  
The World ◽  
The Impact

The aftermath of 1997/1998 Asian-financial meltdown, witnessed a significant restructuring of banking sector, resulting in fewer but bigger conglomeration of banks in Malaysia. Banks are now challenged to raise profit to another level in order to be more resilient against any future financial onslaught. The need to learn from some of the world best banks should be explored. This empirical study therefore attempts to benchmark the determinants of banks’ bottom line in Malaysia vis-à-vis attributes affecting viability of the same industry in Hong Kong. The domain of the study involves gauging the impact of firm’s size, capital structure, liquidity, managerial efficiency, loans’ size on bottom line enjoyed by banking sector in Malaysia and Hong Kong. The panel data are extracted from the 11 major banks, operating from each country in Malaysia and Hong Kong for period 2002 to 2011. The fixed effect panel found that, bank size, capital structure and loans to customers have strong impact on bank bottom line in Malaysia. In contrast, managerial efficiency improves profit margin in Hong Kong banking sector.Keywords: Banking Sector; Benchmarking; Bottom Line Determinants.

scholarly journals An Empirical Study - Adoption of International Financial Reporting Standards (IFRS) in Hong Kong Education

2013 ◽  
Vol 5 (4) ◽  
pp. 98
Author(s):  
Helen Wong ◽  
Raymond Wong
Keyword(s):  
Hong Kong ◽  
Empirical Study ◽  
Financial Reporting ◽  
Positive Impact ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Accounting Professionals ◽  
Hong Kong Students ◽  
Hong Kong Education

This study aims to investigate students’ knowledge and interest on adoption of IFRS in Hong Kong, the preferred strategy and pedagogy of introducing IFRS, and the usefulness of learning IFRS. The results show that most Hong Kong students are eager to learn IFRS and they understand the positive impact of learning IFRS. The Hong Kong accounting professionals and educators have to develop relevant materials on IFRS.

An Empirical Study of the Impact of Intellectual Capital on Business Performance

2011 ◽  
Vol 10 (01) ◽  
pp. 11-21 ◽  
Author(s):  
Samuel Kai Wah Chu ◽  
Kin Hang Chan ◽  
Ka Yin Yu ◽  
Hing Tai Ng ◽  
Wai Kwan Wong
Keyword(s):  
Hong Kong ◽  
Empirical Study ◽  
Intellectual Capital ◽  
Business Performance ◽  
Value Added ◽  
Business Success ◽  
Financial Indicators ◽  
Structural Capital ◽  
Capital Efficiency ◽  
The Impact

This empirical study examines the intellectual capital (IC) performance of Hong Kong companies and its association with business performance. Data were collected from constituent companies of the Hang Seng Index listed on the Hong Kong Stock Exchange (2005–2008). An IC measurement, Value Added Intellectual Coefficient (VAICTM), was utilised to evaluate the IC investment of the companies. Four accounting ratios: market-to-book value (MB), return on assets (ROA), asset turnover (ATO) and return on equity (ROE) were used as the indicators of business performance. Regression analyses were conducted to test the ability of IC and its components in order to explain the variance in business performance measures. No conclusive evidence was found to support the associations between VAICTM as an aggregate measure and the four financial indicators. However, components of VAICTM were found to predict a substantial variance in business performance. Capital Employed Efficiency (CEE) was found to be a key factor in predicting business financial performance. Structural Capital Efficiency (SCE) was found to have a significant effect on businesses' market valuation, as measured by MB, and on profitability, as measured by ROE. Negative correlations were found between Human Capital Efficiency (HCE) and the financial indicators. The findings indicate a gap between the traditional accounting perspective and the value creation perspective, which is central to the VAICTM methodology in measuring IC. It is believed that the findings of this research provide insights for business stakeholders of Hong Kong companies in utilising IC, particularly the noted impact of structural capital. While our findings indicate the importance of IC for corporations, as shown by the significant effect of SCE on ROE, physical and financial assets may still be considered as the key resources in delivering business success.

The different relations of extrinsic, introjected, identified regulation and intrinsic motivation on employees’ performance

2016 ◽  
Vol 54 (10) ◽  
pp. 2393-2412 ◽  
Author(s):  
Jian Zhang ◽  
Ying Zhang ◽  
Yahui Song ◽  
Zhenxing Gong
Keyword(s):  
Intrinsic Motivation ◽  
Work Performance ◽  
Work Motivation ◽  
The Body ◽  
Adaptive Performance ◽  
Content Type ◽  
External Regulation ◽  
Interpersonal Performance ◽  
The Impact ◽  
Identified Regulation

Purpose Following self-determination theory, the purpose of this paper is to investigate the impact of four motivational profiles (external, introjected, identified regulation, and intrinsic motivation) on work performance (interpersonal, adaptive, task, and dedicative performance). The authors also examined the proposed relations with longitudinal data. Design/methodology/approach Participants in Studies 1 and 2 were from several companies in China. Employees completed the questionnaires to measure their work motivation, and managers completed the questionnaires to assess the subordinates’ work performance. Findings In Study 1, the authors found that identified regulation significantly predicted interpersonal performance and adaptive performance. External regulation, introjected regulation, and intrinsic motivation had no significant impacts on interpersonal, adaptive, task, or dedicative performance. In Study 2, the results revealed that identified regulation significantly predicted dedicative and interpersonal performance, but external regulation, introjected regulation, and intrinsic motivation had no significant impacts on the four types of performance. These two studies concluded that only identified regulation strongly predicts work performance. Originality/value The study has contributed to the body of knowledge by clarifying that identified regulation is an important type of motivation in the workplace. Managers might therefore focus on supporting employees for identifying with the organizational goals in order to promote better performance.

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