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Article
Publication date: 23 February 2010

Sherry Fang Li

Previous research has provided mixed evidence on the relative importance of three earnings thresholds that managers seek to achieve: avoiding losses, avoiding earnings declines…

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Abstract

Purpose

Previous research has provided mixed evidence on the relative importance of three earnings thresholds that managers seek to achieve: avoiding losses, avoiding earnings declines and avoiding negative earnings surprises. The purpose of this paper is to investigate whether firm‐specific factors influence management's preferences for an earnings threshold.

Design/methodology/approach

Logit models are estimated to explore the relationships between firm‐characteristics and management's perceptions of the relative importance of each threshold.

Findings

This paper finds that: large firms, firms with high growth prospects and firms with high trading volume are more concerned with avoiding negative earnings surprises, while small firms, firms with low growth prospects and firms with low trading volume are more prone to avoid earnings declines and losses; for firms with high analyst forecast accuracy (relative to a random walk model forecast), avoiding negative earnings surprises is more important than avoiding earnings declines and losses; and firms with low analyst forecast dispersion focus more on avoiding negative earnings surprises and losses, while firms with high analyst forecast dispersion focus more on avoiding earnings declines. Overall, this paper shows that firm characteristics do affect management's perceptions of the relative importance of each threshold.

Originality/value

This study recognizes the cross‐sectional differences in the earnings threshold hierarchy. The results suggest that regulators and practitioners should focus on different thresholds for different types of firms when investigating the mechanisms used to achieve the thresholds.

Details

Review of Accounting and Finance, vol. 9 no. 1
Type: Research Article
ISSN: 1475-7702

Keywords

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Book part
Publication date: 24 June 2024

Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu

Free Access. Free Access

Abstract

Details

Cognitive Psychology and Tourism
Type: Book
ISBN: 978-1-80262-579-0

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Article
Publication date: 10 June 2014

Tseng-Lung Huang and Yi-Mu Chen

– This study aims to determine whether smartphones create the best communication fit with a young audience.

795

Abstract

Purpose

This study aims to determine whether smartphones create the best communication fit with a young audience.

Design/methodology/approach

To validate the hypotheses, a task-based laboratory study was conducted. And smartphone film and television (TV) film were provided in the laboratory. Young respondents were recruited in the classroom and brief introduction and film were broadcasted. After watching the film, levels of respondent’s emotional experience was measured via questionnaire.

Findings

The results indicate that when the text of the film matches the young audience’s schema, the young audience uses, mainly, imagery coding to interpret the text and achieve an emotional experience. Conversely, when the text and schema do not match, the young audience uses both proposition coding and imagery coding.

Practical implications

Based on the results found in this study, companies should use different texts to match the different schema of young audiences to ensure that audiences can process coding and enjoy emotional experiences when using smartphone.

Originality/value

Dual-coding theory is applied to determine which coding system the audience use to interpret the new-media text, such as smartphone films.

Details

Young Consumers, vol. 15 no. 2
Type: Research Article
ISSN: 1747-3616

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Book part
Publication date: 12 January 2016

Carl Anfinson, Thomas I. Wahl, James L. Seale and Junfei Bai

This chapter analyzes which factors influence adolescent obesity by separating nutritional factors of the food consumed from socioeconomic and demographic variables.

Abstract

Purpose

This chapter analyzes which factors influence adolescent obesity by separating nutritional factors of the food consumed from socioeconomic and demographic variables.

Methodology/approach

A general linear equation is utilized to model the results empirically. A descriptive analysis is also utilized to determine which foods adolescents consume.

Findings

The empirical results found that food at home and food away from home and calories have a similar positive influence on obesity as measured by body mass index (BMI). The evidence shows that mothers have a greater influence on adolescents’ BMI than do fathers.

Practical implications

The results offer insight on what factors may be attributed to obesity in urban China.

Details

Food Security in a Food Abundant World
Type: Book
ISBN: 978-1-78560-215-3

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Article
Publication date: 31 May 2024

Milad Jannesari, Sherry E. Sullivan and Yehuda Baruch

The increasing complexity of global labor markets and work environments has made the school-to-work transition more difficult. We explore factors that influence important career…

368

Abstract

Purpose

The increasing complexity of global labor markets and work environments has made the school-to-work transition more difficult. We explore factors that influence important career outcomes for young adults in China as they transition from their university to the labor market. Specifically, we examine how protean career orientation, self-perceived employability, mother’s and father’s career support and human capital (English language proficiency) may influence career satisfaction and employment status during adulthood.

Design/methodology/approach

We collected survey data in two waves, six months apart, and obtained English proficiency ratings from university records.

Findings

Father’s and mother’s career support was significantly associated with protean career orientation and protean career orientation was significantly related to self-perceived employability. Self-perceived employability was significantly associated with career satisfaction and employment status. The career support-career satisfaction and career support-employment status relationships were fully mediated by protean career orientation and self-perceived employability. Contrary to expectations, the human capital variable of English language proficiency did not moderate the serial mediation involving either career satisfaction or employment status.

Originality/value

By integrating protean career theory, human capital theory and research on parental support, we offer an interdisciplinary contribution to the school-to-work transition literature. We also advance protean career theory by studying it as a mediating variable and by examining parental support as an antecedent of it.

Details

Career Development International, vol. 29 no. 4
Type: Research Article
ISSN: 1362-0436

Keywords

Available. Open Access. Open Access
Article
Publication date: 31 August 2016

Kevin X. Li and Guanqiu Qi

This paper examines the relationship between transport connectivity and regional economic development in China. It develops measurements appropriate for transport connectivity…

797

Abstract

This paper examines the relationship between transport connectivity and regional economic development in China. It develops measurements appropriate for transport connectivity based on a set of evaluation models. This model is used to analyze the logistic connectivity of China’s 31 provinces by focusing on 11 variables, including some new factors (Density of road network, Density of railway network, Number of Internet Users) not used in previous studies, over the 13-year period from 2002 to 2014. Using panel data regression analysis, the empirical results show a statistically significant and positive impact of transport connectivity (factors like Density of road network, Density of railway network and Number of Internet Users) on economic development in China. In particular, the Number of internet users is a key factor reflecting information connectivity in all the variables. Comparative analysis regarding economic development is conducted to benchmark between coastal provinces and interior provinces. Like most previous research, this study yields the same finding of higher impact of transport connectivity on economic development in eastern provinces than in western provinces. This study suggests that decentralized decision-making will be significantly more efficient for analyzing regional infrastructure development. It also shows that the influence of transport connectivity on economic development is dependent on a certain developmental stage. This suggests that an economic region should adopt different development strategies for transport connectivity during different stages of development.

Details

Journal of International Logistics and Trade, vol. 14 no. 2
Type: Research Article
ISSN: 1738-2122

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Book part
Publication date: 9 July 2013

Abstract

Details

Tourism Social Media: Transformations in Identity, Community and Culture
Type: Book
ISBN: 978-1-78190-213-4

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Book part
Publication date: 10 December 2015

Dekar Urumsah

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is…

Abstract

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is especially relevant in the context of Indonesian Airline companies. Therefore, many airline customers in Indonesia are still in doubt about it, or even do not use it. To fill this gap, this study attempts to develop a model for e-services adoption and empirically examines the factors influencing the airlines customers in Indonesia in using e-services offered by the Indonesian airline companies. Taking six Indonesian airline companies as a case example, the study investigated the antecedents of e-services usage of Indonesian airlines. This study further examined the impacts of motivation on customers in using e-services in the Indonesian context. Another important aim of this study was to investigate how ages, experiences and geographical areas moderate effects of e-services usage.

The study adopts a positivist research paradigm with a two-phase sequential mixed method design involving qualitative and quantitative approaches. An initial research model was first developed based on an extensive literature review, by combining acceptance and use of information technology theories, expectancy theory and the inter-organizational system motivation models. A qualitative field study via semi-structured interviews was then conducted to explore the present state among 15 respondents. The results of the interviews were analysed using content analysis yielding the final model of e-services usage. Eighteen antecedent factors hypotheses and three moderating factors hypotheses and 52-item questionnaire were developed. A focus group discussion of five respondents and a pilot study of 59 respondents resulted in final version of the questionnaire.

In the second phase, the main survey was conducted nationally to collect the research data among Indonesian airline customers who had already used Indonesian airline e-services. A total of 819 valid questionnaires were obtained. The data was then analysed using a partial least square (PLS) based structural equation modelling (SEM) technique to produce the contributions of links in the e-services model (22% of all the variances in e-services usage, 37.8% in intention to use, 46.6% in motivation, 39.2% in outcome expectancy, and 37.7% in effort expectancy). Meanwhile, path coefficients and t-values demonstrated various different influences of antecedent factors towards e-services usage. Additionally, a multi-group analysis based on PLS is employed with mixed results. In the final findings, 14 hypotheses were supported and 7 hypotheses were not supported.

The major findings of this study have confirmed that motivation has the strongest contribution in e-services usage. In addition, motivation affects e-services usage both directly and indirectly through intention-to-use. This study provides contributions to the existing knowledge of e-services models, and practical applications of IT usage. Most importantly, an understanding of antecedents of e-services adoption will provide guidelines for stakeholders in developing better e-services and strategies in order to promote and encourage more customers to use e-services. Finally, the accomplishment of this study can be expanded through possible adaptations in other industries and other geographical contexts.

Details

E-services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-709-7

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Article
Publication date: 28 November 2023

Shanshan Zhang, Fengchun Huang, Lingling Yu, Jeremy Fei Wang and Paul Benjamin Lowry

Researchers continue to address the concept of self-disclosure because it is foundational for helping social networking sites (SNS) function and thrive. Nevertheless, the authors'…

604

Abstract

Purpose

Researchers continue to address the concept of self-disclosure because it is foundational for helping social networking sites (SNS) function and thrive. Nevertheless, the authors' literature review indicates that uncertainty remains around the underlying mechanisms and factors involved in the self-disclosure process. The purpose of this research is to better understand the self-disclosure process from the lens of dual-process theory (DPT). The authors consider both the controlled factors (i.e. self-presentation and reciprocity) and an automatic factor (i.e. social influence to use an SNS) involved in self-disclosure and broaden The authors proposed a model to include the interactive facets of enjoyment.

Design/methodology/approach

The proposed model was empirically validated by conducting a survey among users of WeChat Moments in China.

Findings

As hypothesized, this research confirms that enjoyment and automatic processing (i.e. social influence to use an SNS) are complementary in the SNS self-disclosure process and enjoyment negatively moderates the positive relationship between controlled factor (i.e. self-presentation) and self-disclosure.

Originality/value

Theoretically, this study offers a new perspective on explaining SNS self-disclosure by adopting DPT. Specifically, this study contributes to the extant SNS research by applying DPT to examine how the controlled factors and the automatic factor shape self-disclosure processes and how enjoyment influences vary across these processes – enriching knowledge about SNS self-disclosure behaviors. Practically, the authors provide important design guidelines to practitioners concerning devising mechanisms to foster more automatic-enjoyable value-added functions to improve SNS users' participation and engagement.

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Article
Publication date: 6 September 2011

Kelley O'Reilly and Sherry Marx

Specifically focusing on one antecedent (information seeker's characteristics) for electronic word‐of‐mouth adoption and credibility assessments, the purpose of this paper is to…

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Abstract

Purpose

Specifically focusing on one antecedent (information seeker's characteristics) for electronic word‐of‐mouth adoption and credibility assessments, the purpose of this paper is to attempt to shed light on consumer motivations for making and taking online recommendations, and how technically savvy consumers assess credibility online.

Design/methodology/approach

To investigate the role and influence of word‐of‐mouth (WOM) amongst technically savvy online consumers, purposeful sampling was used to limit participants to those who have made online purchases and who spend more than three hours a day on the internet. Using an adaptation of the grounded theory method, this study was triangulated via one face‐to‐face interview with each participant, member‐checking, analysis of online communications deemed “not credible” by the participants, and through relevant literature from marketing and information systems (IS).

Findings

Analysis shows that participants exhibit more of a “bricks‐to‐clicks” than a “clicks‐to‐bricks” purchasing cycle. In addition to relying on customer reviews online, participants accept online WOM to enhance their self‐worth, avoid risk, or enact negativity bias. Additionally, assessment of online WOM credibility is based on four factors: the polarity and quantity of posts, the logic and articulation of posts, the ability to find corroborating sources, and the previous experience of participants with particular sellers.

Originality/value

Previous research in WOM has not specifically explored how technically savvy consumers assess the credibility of online information and how these consumers may help to identify future trends for online customer exchanges. This qualitative study fills this gap. Conceptual framework and managerial implications are discussed.

Details

Qualitative Market Research: An International Journal, vol. 14 no. 4
Type: Research Article
ISSN: 1352-2752

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