Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
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Anna D. Martin, Takeshi Nishikawa and Rong Qi
This paper examines the intra‐industry effects of 120 stock split announcements within the insurance industry between 1985 and 2006. Our results of the valuation effects are…
Abstract
This paper examines the intra‐industry effects of 120 stock split announcements within the insurance industry between 1985 and 2006. Our results of the valuation effects are suggestive of dominant competitive effects for stock splits by insurance companies, especially life insurers, thus indicating possible changes in the competitive balance of the industry. The results of our cross‐sectional analyses suggest that for non‐splitting firms with a high concentration of competition the industry effects are less favorable. Industry effects are more favorable when the valuation effects of the splitting firms are more favorable, when the splitting firms are larger, and when the non‐splitting firms are more similar to the splitting firm. Overall, our results show that both industry‐wide and firm‐specific characteristics are important to explain the cross‐sectional variation in the intra‐industry effects, and that competitive effects and contagion effects are not entirely mutually exclusive.
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There are over fifty Faculty, Departmental, and Special Libraries in the University of Cambridge and, as may be imagined, the functions of these libraries vary greatly. There are…
Abstract
There are over fifty Faculty, Departmental, and Special Libraries in the University of Cambridge and, as may be imagined, the functions of these libraries vary greatly. There are roughly speaking three main types. The main purpose of the first group is to make books available to undergraduates who are reading for Tripos and other examinations, while that of the second group is to supply the needs of the teaching staff and of research. The third group of libraries caters for the needs of the teaching staff, of research students, and of examination students. It must be borne in mind that this grouping is purely arbitrary, and the reader will find that scientific libraries are in many cases seeking to cater for undergraduates as well as for those engaged in research.
Heather T. Rowan-Kenyon, Rebecca D. Blanchard, Brian D. Reed and Amy K. Swan
This study examines the characteristics that affect college persistence from the first to second year among low-socioeconomic status (SES) high school graduates who enrolled in a…
Abstract
This study examines the characteristics that affect college persistence from the first to second year among low-socioeconomic status (SES) high school graduates who enrolled in a two- or four-year college degree program, using the ELS:2002 database. Specifically, this study compares the influences of student entry characteristics, social and cultural capital, institutional characteristics, and college experiences across SES quartiles. While academic preparation and college support measures were predictors of persistence for all groups, predictors of persistence for low-SES students included measures of academic preparation and talking with faculty or advisors. Implications extend to institutional responses needed to support the success of low-SES students.
Outlines the advantages of quality orientation of employees facing new duties. Considers the merits of formal and informal orientation together with the type of company. Presents…
Abstract
Outlines the advantages of quality orientation of employees facing new duties. Considers the merits of formal and informal orientation together with the type of company. Presents some key considerations including the need for a policy, general and specific accountability, the volume and length of any programme and the involvement and interest of the employee. Argues the need for quality follow‐up.
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Robert D. Costigan, Richard C. Insinga, J. Jason Berman, Selim S. Ilter, Grazyna Kranas and Vladimir A. Kureshov
This study examines the relationship of a supervisor's affect‐based trust and cognition‐based trust to a subordinate employee's self‐ratings of enterprising behavior, which…
Abstract
Purpose
This study examines the relationship of a supervisor's affect‐based trust and cognition‐based trust to a subordinate employee's self‐ratings of enterprising behavior, which includes creativity, risk taking, initiative, motivation, and assertiveness, and to the supervisor's and coworker's ratings of the subordinate's enterprising behavior. The extent to which the power distance and in‐group collectivism cultural variables moderate the relationship between affect‐based trust and enterprising behavior is assessed.
Design/methodology/approach
Survey responses of US, Turkish, Polish, and Russian supervisor‐subordinate‐coworker triads were collected in a number of firms. Regression results were employed to test the research hypotheses.
Findings
The findings of this study show that the supervisor's cognition‐based trust and affect‐based trust of the employee are associated with that employee's enterprising behavior. Significant two‐way interactions indicate that the relationship between affect‐based trust and enterprising behavior is stronger in the three collectivist countries than in the individualist USA. The moderating effects of power distance, on the other hand, appear to be negligible.
Originality/value
The main implication of this study's results is that human relations theories, which are based on the supervisor's top‐down trust of the subordinate employee, may be more effective in collectivist cultures than in individualist cultures.