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Article
Publication date: 9 October 2017

John R. Kuhn and Bonnie Morris

With computer technology fast becoming the engine that drives productivity, IT systems have become more pervasive in the daily operations of many businesses. Large, as well as


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Abstract

Purpose

With computer technology fast becoming the engine that drives productivity, IT systems have become more pervasive in the daily operations of many businesses. Large, as well as small, businesses in the USA now rely heavily on IT systems to function effectively and efficiently. However, past studies have shown CEOs do not always understand how reliant their business is on IT systems. To the authors’ knowledge, no research has not yet examined if financial markets understand how IT affects the performance of businesses. The paper aims to discuss these issues.

Design/methodology/approach

In this study, the authors utilize the event study method to examine how financial markets interpret weaknesses in businesses IT systems. The authors examine this in the context of the Sarbanes-Oxley Act – Section 404 requirements and utilize the internal reporting requirement in the annual financial statement filing with the Securities Exchange Commission as a proxy to evaluate how the financial markets interpret IT weaknesses.

Findings

Using an event study, the authors show that the market does not necessarily understand and respond to the effects of IT weaknesses on overall financial performance of firms and thus challenge the efficient market hypothesis theory.

Originality/value

A second contribution is methodological in nature. IS researchers thus far have been using limited market benchmarks, statistical tests, and event windows in their respective event studies of market performance. This study shows shortcomings of that approach and the necessity of expanding usage of available event analysis tools. The authors show that using more than one market benchmark and statistical test across multiple time frames uncovers the effects that using a single benchmark and test over a single window would have overlooked.

Details

Journal of Enterprise Information Management, vol. 30 no. 6
Type: Research Article
ISSN: 1741-0398

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Article
Publication date: 28 January 2014

Judith Madill, Norm O'Reilly and John Nadeau

The purpose of this paper is to report on research designed to assess the impact of sponsorship financing of social marketing initiatives on the evaluation of those social


1213

Abstract

Purpose

The purpose of this paper is to report on research designed to assess the impact of sponsorship financing of social marketing initiatives on the evaluation of those social marketing programs.

Design/methodology/approach

The research utilizes an in-depth, multi-method case study of the Canadian Mental Health Association Calgary Region (CMHA-CR) who carried out a social marketing campaign concerning mental health behaviors that was largely financed by sponsors.

Findings

The sponsorship of the CMHA-CR social marketing program was complex with a total of 15 stakeholders involved as sponsors, partners and grantors. The research reveals that while there is considerable sharing of objectives among the stakeholders in this sponsorship, not all objectives are shared between sponsors and sponsees, and not all objectives are shared between the public and private sector sponsors of the program.

Practical implications

The research showed that because sponsors and sponsees share in many of the objectives of the social marketing campaign, the evaluation of the social marketing campaign, particularly its ability to achieve the social marketing-specific objectives, is of interest to all the stakeholder parties, and effective social marketing evaluation must also incorporate evaluation of the non-shared objectives of all sponsorship stakeholders.

Originality/value

Increasing social needs, accompanied by reduced government funding and increased competition amongst not-for-profit (NFP) organizations for that funding, are driving NFPs to seek innovative approaches to financing their social programs. The research reports initial findings critical in this environment, as well as raises issues and questions related to future research.

Details

Journal of Social Marketing, vol. 4 no. 1
Type: Research Article
ISSN: 2042-6763

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Publication date: 4 July 2016

Teresa L. Scheid

In this chapter, I develop an analysis of the institutional logics which have shaped the organizational field of public sector mental health and which provide a framework for


Abstract

Purpose

In this chapter, I develop an analysis of the institutional logics which have shaped the organizational field of public sector mental health and which provide a framework for understanding the complexities facing policy makers, providers, researchers, and community mental health advocates.

Approach

I first assess the current state of public sector mental health care. I then describe institutional theory, which focuses our attention on the wider social values and priorities (i.e., institutional logics) which shape mental health care. In the current post-deinstitutionalization era, there are three competing institutional logics: recovery and community integration, cost containment and commodification, and increased social control over those with severe mental disorders. Each of these logics, and the conflict between them, is explicated and analyzed. I then develop a theoretical framework for understanding how conflicting institutional logics are resolved. In the concluding section of this chapter, I offer some guidance to both researchers and advocates seeking meaningful system level reform.

Research implications

Researchers studying mental health policy need to understand how competing institutional logics work to shape the political climate, economic priorities, and types of services available.

Social implications

Advocacy is critical for meaningful reform, and a fourth institutional logic – that of social justice – needs to be developed by which to evaluate policy reforms and service offerings.

Details

50 Years After Deinstitutionalization: Mental Illness in Contemporary Communities
Type: Book
ISBN: 978-1-78560-403-4

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Article
Publication date: 1 February 1993

Nancy Pearl

In 1955 Frances Whitehead was the children's librarian at the Parkman Branch Library in Detroit, Michigan. I had already read all the horse and dog books I could find in the


44

Abstract

In 1955 Frances Whitehead was the children's librarian at the Parkman Branch Library in Detroit, Michigan. I had already read all the horse and dog books I could find in the library. (Do you remember them? Ticktock and Jim, in which Jim trades his watch for a horse; Bonny's Boy, about an orphaned purebred cocker spaniel and an evil man named Mr. Hooker; Taffy's Foal, about a girl who moves to Chicago from Kentucky with her father and new stepmother, and misses her horse Taffy most of all; the long list of dog books by Colonel Meek and, of course, the horse books by Marguerite Henry.)

Details

Collection Building, vol. 12 no. 3/4
Type: Research Article
ISSN: 0160-4953

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Article
Publication date: 1 January 1997

Bonnie D. Belleau, Jacqueline Didier, Lori Broussard and Teresa A. Summers

Although a large proportion of the population is ageing, youth still commands a high value in our society. This study was designed to compare older and younger women's attitudes


1164

Abstract

Although a large proportion of the population is ageing, youth still commands a high value in our society. This study was designed to compare older and younger women's attitudes towards apparel and media. Apparel advertising has evolved from selling a product to selling an image. Various forms of media play a significant role in shaping attitudes towards apparel. Two hundred and twentynine women are surveyed about their attitudes concerning apparel and media. A reliability analysis of the instrument was conducted. A discriminant analysis indicated that, of the 56 items on the apparel and media scales, seven items significantly discriminated between the two groups. There were few differences between age groups, which suggested that women of all ages hold similar attitudes towards apparel and media. However, older women were more tolerant of social appearance errors and more concerned with comfort versus fashion. Older women also seemed to recognise the magnitude and penetration of media in the apparel arena more than younger women, and were less satisfied with apparel currently available. Results have implications for apparel manufacturers and retailers, as well as advertising executives.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 1 no. 2
Type: Research Article
ISSN: 1361-2026

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Book part
Publication date: 9 September 2019

Bonnie Simpson, Madelynn Stackhouse and Katherine White

Although stress has become a prominent research theme in consumer behavior and occupational health, to the authors knowledge there is only one review on the relationship between


Abstract

Although stress has become a prominent research theme in consumer behavior and occupational health, to the authors knowledge there is only one review on the relationship between consumer behavior and stress (i.e., when internal and external factors exceed an individual’s resources and endangering the individual’s well-being) and this was published 10 years ago. Further, research on occupational stress has yet to be fully integrated into the consumer stress literature. In this chapter, the authors attempt to advance research on consumer stress by a drawing on a satisfaction mirror framework which outlines that consumers and employees influence each other through a “mirror” where they positively and cyclically influence each other in a service environment. The authors argue that consumers and employees may likewise mirror each other in a negative cycle of stress and well-being depletion. First, the authors describe how stress is viewed in consumer behavior and marketing. Second, the authors review evidence that consumption serves as a form of coping with stress. Third, the authors discuss the role of consumption as a stressor that may drive consumer stress. Finally, the authors introduce the satisfaction mirror model and outline the bi-directional influence on increased stress and well-being depletion at the consumer–employee interface in service encounters. The model introduced in this chapter serves as a framework for organizing findings related to stress and well-being in the fields of consumer behavior and occupational health. In addition, the model serves as a springboard for developing propositions for future research. Ultimately, the authors hope this chapter both updates and builds upon previous findings on stress and consumer behavior, as well as grounds future research on stress and well-being at the intersection of consumers and employees.

Details

Examining the Role of Well-being in the Marketing Discipline
Type: Book
ISBN: 978-1-78973-946-6

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Article
Publication date: 31 May 2018

Tania Morris and Hamadou Boubacar

This study aims to examine whether insider purchases made within 30 days prior to the publication of various kinds of press releases earn higher abnormal returns (AR) than those


583

Abstract

Purpose

This study aims to examine whether insider purchases made within 30 days prior to the publication of various kinds of press releases earn higher abnormal returns (AR) than those in the absence of such announcements. It also attempts to identify the factors that explain ARs.

Design/methodology/approach

This study considers data for Canadian insider purchases made on the Toronto Stock Exchange 60 Index. An event study methodology is used to calculate AR, and a mixed regression model is used to evaluate the effect of corporate news on AR.

Findings

The empirical results indicate that insiders achieve greater ARs when they purchase stock prior to press releases; findings also show that these returns are specifically related to purchases made before the announcements of mergers and acquisitions, ongoing projects, financial structure, financial results and asset disposals. This is because of the firm effect.

Practical implications

These findings have important implications for Canadian market regulatory authorities, especially the Ontario Securities Commission and other market participants who are interested in corporate governance, such as boards of directors and shareholders.

Originality/value

The present findings show that regulatory bodies must work with companies to raise awareness of improper insider trading.

Details

Management Research Review, vol. 41 no. 10
Type: Research Article
ISSN: 2040-8269

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Available. Content available
Book part
Publication date: 29 April 1994

Abstract

Details

Using Subject Headings for Online Retrieval: Theory, Practice and Potential
Type: Book
ISBN: 978-0-12221-570-4

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Article
Publication date: 1 June 2001

Bonnie D. Belleau and Kelly Nowlin

The domestic exotic leather industry (for the purposes of this study exotic leather was defined as ostrich, emu and American alligator) has been in existence for many years, but


2789

Abstract

The domestic exotic leather industry (for the purposes of this study exotic leather was defined as ostrich, emu and American alligator) has been in existence for many years, but much of the raw leather is exported, resulting in a loss of value added for America. The purpose of this study was to explore fashion leaders’ and followers’ attitudes towards exotic leather apparel products. The theoretical framework used for this study was Sproles’ model of fashion adoption (Sproles 1979). This study was part of a larger research project which was designed to segment the market, profile consumers of exotic leather apparel products and develop promotional strategies. A questionnaire, mailed to 800 fashion professionals in eight regional fashion centres across the country, yielded a 50 per cent return rate. Results indicated that the Sproles model was effective in describing and characterising fashion leaders (adopters) and followers (Sproles 1979). Fashion leaders had a more favourable attitude towards exotic leather apparel products, had a greater purchase intention of such products, had higher cognitive motivations, and had a different shopping orientation from followers. Leaders enjoyed shopping more and were not as cost‐conscious, traditional, or conservative as followers. Understanding the differences between fashion leaders and followers will only serve to enhance and contribute to the economic development of the domestic exotic leather industry.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 5 no. 2
Type: Research Article
ISSN: 1361-2026

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Article
Publication date: 1 March 2005

Susan Parker, Gary F. Peters and Howard F. Turetsky

When making going concern assessments, Statement on Auditing Standards No. 59 (Auditing Standards Board 1988) directs auditors to consider the nature of management's plans and


700

Abstract

When making going concern assessments, Statement on Auditing Standards No. 59 (Auditing Standards Board 1988) directs auditors to consider the nature of management's plans and ability to mitigate periods of financial distress successfully. Corporate governance factors reflect attributes of control, oversight, and/or support of management's plans and actions intended to overcome financial distress. Correspondingly, this study investigates the impact of certain corporate governance factors on the likelihood of a going concern modification. Using survival analysis techniques, we examine a sample of 161 financially distressed firms for the time period 1988–1996. We find that auditors are twice as likely to issue a going concern modification when the CEO is replaced. We also find that going concern modifications are inversely associated with blockholder ownership. We also confirm Carcello and Neal's (2000) findings with respect to the association between an independent audit committee and an increased likelihood of modification. In a repeated events setting, we find that insider ownership and board independence are inversely associated with repeated going concern modifications. Our study concludes by proposing implications for the current financial reporting environment (including the Sarbanes‐Oxley Act of 2002) and future research avenues.

Details

Review of Accounting and Finance, vol. 4 no. 3
Type: Research Article
ISSN: 1475-7702

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