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The purpose of this study is to test the effects of cognitive legitimacy and the assets of newness in the new venture context. The authors wish to provide evidence related to how best to market and manage some of the assets and liabilities of newness.

236 customers of three recently opened retailing businesses were surveyed to investigate the relationships among organizational energy, organizational flexibility, cognitive legitimacy, and customer satisfaction. A mediation model including all four variables is developed and tested in the paper.

Evidence is presented suggesting cognitive legitimacy plays a significant mediating role in both the positive relationship between organizational energy and customer satisfaction, and the positive relationship between organizational flexibility and customer satisfaction.

The paper offers thoughts regarding the theoretical implications of the study, as well as future research opportunities related to future marketing and entrepreneurship studies.

Entrepreneurs are informed how to further market and manage the characteristics that mark their new ventures.

The study is the first to link the assets of newness, cognitive legitimacy, and customer satisfaction. Given the importance of customer perceptions in the new venture context, the manuscript offers insight into how to possibly increase customer satisfaction by managing the perceptions of customers related to newness.

The purpose of this paper is to examine the impact hosting the Super Bowl has on audit completion and financial reporting timeliness for companies headquartered in Super Bowl hosting cities.

Using 16 years of financial reporting data, this study uses the Super Bowl and related activities, combined with required filings during “busy season,” as a natural experiment to examine how audit firms navigate short-term, exogenously imposed but anticipated, audit team capacity constraints.

Companies headquartered in a city hosting the Super Bowl, during busy season, have longer audit report lags (by approximately three days, in comparison to non-hosting busy season audits) and less timely securities and exchange commission (SEC) (10-K) filings. The authors find no evidence that Super Bowl hosting affects audit fees or earnings announcement timeliness.

When confronted with anticipated capacity shocks, audit firms take longer to complete the audit, absorbing the financial costs of the delay and maintaining audit quality, resulting in less timely financial reporting.

This study demonstrates the costs of Super Bowl-related inefficiencies and contributes to our understanding of how auditors navigate capacity shocks. This study provides evidence that auditors can effectively manage business risk and continue to facilitate providing timely and accurate information to financial statement users in the face of a capacity shock.

LIBRARY ASSOCIATION CONFERENCE affairs occupy our foreground this month of course. The Llandudno meeting will, we understand, be the last to be held in the spring. Various considerations, weighty enough, have made the early meeting undesirable. Municipal and county library authority members are occupied with elections and university and college librarians are pressed with imminent examinations. September, therefore, will hereafter be conference month, which, for those who so regard conferences, makes them a welcome extension of summer holidays. It also intrudes them into the holiday season and increases their cost and the difficulty of accommodating so large an assembly in halls and hotels.

In those frightening years between the two Wars and governments in France came and went with dismal frequency, it used to be said that any French Government which permitted food prices to rise had no chance whatever of surviving, and the result was that food was bountiful and incredibly cheap. Times have changed dramatically but not the attitude of people to the price and availibility of food and, in particular of political control; this is very much the same as always. Mostly, it revolves around the woman and what she sees as an abuse, greed and taking mean advantage of prevailing conditions and, make no mistake, this will be reflected in the political field; in the way she votes. It has happened in previous elections; it will happen in even greater degree in the next election and, although not decisive, it can have a not insignificant impact. None know better than the housewife how meaningless is the smug talk of the politicians when it comes to food prices. Their attitude may not have been the main factor in throwing out the last Conservative Government; this was undoubtedly the fear that their continuance in office would result in widespread strikes and the serious effect these upheavals have on food prices (and other household necessit ies), but the votes of woman were an unimportant contribution. As it was, it mattered little to the muscle men of the trade unions which party is in power. Women's talk around the shops and supermarket's, up and down the High Street to‐day is one long grumble and disillusionment with politicians generally.

This article seeks to enhance the understanding as to why head coaches and general managers (GMs) in the National Basketball Association (NBA) and the National Football League (NFL) exit from their positions.

Three hypotheses were investigated using a series of quantitative and qualitative data from the past 30 years. The samples analyzed are comprised of 891 GM and coach annual observations for the NBA clubs and 949 GM and coach observations for the NFL clubs. Analyses include a logit analysis for coach exit/retention, a logit analysis for GM exit/retention and textual analysis via topic modeling via latent Dirichlet allocation.

Results show a correlation between a coach exiting and a GM exiting simultaneously, thus amplifying the importance of these two roles in enhancing or destroying the success of a club and supporting the need for a deeper understanding of both roles, particularly the GM. The results further highlight cultural differences across clubs in terms of GM and coach turnover, a factor that often is heavily influenced by club ownership.

The results support the role of owners in exits, confirm the importance of winning in avoiding an exit, find a high level of interrelationship between GM and coach exits and show that past culture of firings influences future exit decisions.

The purpose of this paper is to empirically examine the perspective of youth employees about owner manager businesses. The owner-manager business (a one-man business) is the most common in Lagos. Hence, an inquiry into their management style and how it impacts youth employees within the context of decent work is important to explore.

The study used the convenience sample technique to obtain data from 382 owner-managers and youth employees who work in owner-managed businesses across various sectors. They were administered a questionnaire with carefully structured questions, with an 81% return rate. The exploratory factor analysis (EFA) technique was used to identify the prominent parameters, and the hypothesis tested and validated accordingly.

The study identified three prominent factors that youth consider when working for an owner-manager business, i.e. the workplace factor, geographical factors and employee benefit. Consequently, issues regarding sustainable employment, conducive working conditions, job security and pension are paramount in the youths' view. Many owner-managers do not respect labour laws, and job security is low in owner-managed businesses; hence, they experience high turnover as most youth work in one-man businesses to gain experience.

The owner-manager business is the most predominant in the country and yet is under-researched. Furthermore, the perception of youth employees regarding owner-manager businesses provides a better understanding of performance and expected satisfactory outcome required from youth employees and how they can be met through proper channelling of their energies to the right tasks.

Since 1980, there has been an increasing interest in the area of innovation, entrepreneurship and economic development. While the role of educational institutions in the entrepreneurship/new venture creation process has been recognized, little research has been done, particularly outside the US, to identify the type and extent of involvement in this area by these institutions. Looks at the activities of European third‐level educational institutions in Western Europe, Sweden, Finland, Eastern and Central Europe, and some of the Republics of the former USSR. Universities in these geographic areas were surveyed regarding the extent (if any) of their activities in four primary areas of entrepreneurship: educational programmes; training programmes; research; and enterprise formation. There were 109 of the 227 institutions from 23 countries which responded ‐ a 48 per cent response rate. Institutions were more inclined to be involved in research than education, training and actual venture creation.