bluuebunny/crossref_metadata_2025_split huggingface dataset:
The value relevance and reliability of intangible assets
Authors: Ji Xu-Dong , Lu Wei 
Published: August 2014

Purpose– The purpose of this paper is to examine the value relevance of intangible assets, including goodwill and other types of intangibles in the pre- and post-adoption periods of International Financial Reporting Standards (IFRS). Most importantly, this paper investigates whether the value relevance of reported intangible assets is associated with their value reliability. Furthermore, this paper reports whether the adoption of IFRS improves the value relevance of intangible assets and alters the relationship between value relevance and reliability.Design/methodology/approach– Both price and return models based on Ohlosn theory (1995) are employed to test the value relevance and value reliability of intangibles. Australian-listed firms with capitalised intangibles from 2001 to 2009 are selected in this study. The sample includes 6,650 firm-year observations.Findings– The main result shows that capitalised intangible assets are value relevant in Australia, in both the pre- and post-adoption of IFRS periods. Value relevance is higher in firms with more reliable information on intangible assets. This study finds that the value relevance of intangibles has declined in the post-adoption period of IFRS. However, the positive relationship between the value relevance and the reliability of intangibles has remained unchanged in the post-adoption period.Originality/value– The paper contributes a new measurement of value reliability of accounting information about intangibles. This paper is one of few studies on the relationship between value relevance and reliability of intangible assets. The results show that value relevance is positively associated with value reliability. This suggests that, when accounting standard setters assess whether the existing IFRS of intangibles should be improved in the future, they need to think not only in terms of whether the standard can provide more relevant information of intangibles to investors but also whether the standard can make the information of intangibles more reliable.
The representation of CSR in Malaysian CEO statements: a critical discourse analysis
Authors: Rajandran Kumaran , Taib Fauziah 
Published: August 2014

Purpose– The purpose of this paper is to examine how Malaysian CEO Statements represent corporate social responsibility (CSR).Design/methodology/approach– A corpus of 27 CEO Statements was analyzed using Fairclough's three-dimensional critical discourse analysis (CDA) model, which proposes analyzing text, discourse practice and social practice. The analysis emphasized image and language features in text while it explored intertextuality in discourse practice and ideology in social practice.Findings– The analysis revealed that selected image and language features contribute to six themes about CSR, namely achievement, identification, aspiration, disclosure, recognition and appreciation. The analysis also revealed that policies, standards and studies are often cited to reduce a credibility gap. These analyses indicate that CEO Statements represent CSR as a corporation's philanthropic initiatives for stakeholders. This representation reflects the ideology of CEO Statements. It establishes corporations as an agent of positive change in society, which helps to improve the social legitimacy of corporations.Research limitations/implications– Since the corpus was limited to ten corporations in three years, the findings might not be representative of the genre of CEO Statements. The corpus could be extended to include CEO Statements from other years, countries and languages and it can launch a productive enterprise in intercultural studies.Originality/value– This paper demonstrates CDA as an approach to understand CEO Statements. It may be useful to people practicing and teaching corporate communication because it encourages them to consider the meaning implied by image and language features, which can influence the meaning of CEO Statements.
Crisis communication in key account relationships
Authors: Nätti Satu , Rahkolin Suvi , Saraniemi Saila 
Published: August 2014

Purpose– A deliberate and planned crisis communication strategy is an important part of key account management. The purpose of this paper is to draw links between key account managers (KAM) and crisis communication and explore the elements critical to crisis communication in key account relationships.Design/methodology/approach– The approach is qualitative. Data were gathered from people experienced in crisis communication and responsible for strategic accounts. The paper analysed managers’ stories of crisis processes and related communication in relationships.Findings– Successful crisis communication requires an open and active crisis communicator, one willing to solve problems, and also the company being a partner worth trusting and the retention of the relationship being worthwhile for the customer.Research limitations/implications– The present study focuses on the managerial view, and therefore a dyadic approach is suggested for future studies.Practical implications– The role of the KAM as a crisis communicator and primary identifier of the crisis is emphasized.Originality/value– Existing crisis communication discussions have been very media focused. This study focuses on the key account relationship and the related crisis communication. In addition, although earlier studies examine the influences of crises on business relationships (e.g. Saloet al., 2009; Thiessen and Ingenhoff, 2010; Tähtinen and Vaaland, 2006), research on crisis communication in business-to-business key account relationships is still scarce. The results will help to understand the characteristics of crisis communication in key account relationships and enhance communication with strategic accounts.
Examining the interactive effects of accountability, politics, and voice
Authors: A. Hochwarter Wayne , Parker Ellen III B. , R. Ferris Gerald 
Published: August 2014

Purpose– Research has shown accountability can produce both positive and negative outcomes. Further, because of inherent environmental uncertainty, perceptions of organizational politics often interact with accountability to produce negative effects. However, using uncertainty management theory, the purpose of this paper is to argue that employees can use proactive voice to exercise control in the ambiguity of highly accountable and political environments.Design/methodology/approach– This two sample study of graduate school alumni (n=211) and insurance employees (n=186) explored the three-way interaction of felt accountability×politics perceptions×proactive voice on work performance, job satisfaction, and job tension.Findings– As hypothesized, high levels of felt accountability and politics were most strongly associated with favorable outcomes when coupled with increased voice behavior. Conversely, felt accountability and politics were related to negative outcomes in settings associated with low proactive voice. Results supported in Sample 1 were then constructively replicated in Sample 2.Practical implications– All employees are held accountable to some degree, and all work in potentially political settings. Often, these environmental features are dictated to employees, leaving only employee reactions in direct control. One possible response is voice. As demonstrated in the present research, employees who engage in proactive voice appear to exercise some degree of control over their environment, resulting in more positive outcomes than their less active counterparts.Originality/value– The present research extends understanding regarding the effects of accountability in organizations by demonstrating that contextual factors (e.g. politics) and individual difference variables (e.g. in levels of proactive voice) differentiate favorable vs unfavorable outcomes of accountability.
Consideration in non-tradable shares reform: the compensation for benefit expropriation
Authors: Huang Weiting , He Jia , Zhang GuiJun 
Published: August 2014

Purpose
– The purpose of this paper is to investigate the main determinants of consideration in China's non-tradable shares reform. The primary objective is to dig into the institutional factors that affect consideration in China's non-tradable shares reform.

Design/methodology/approach
– The authors examine a sample of 846 state-owned enterprises (SOEs) that have finished the non-tradable shares reform during 2005-2009. Using the multiple liner regression, the authors discuss the important factors which affect consideration.

Findings
– The authors find that ownership reconstruction form and capital occupation are very important determinants of consideration. The main factor which affects controlling shareholders’ capital occupation is the form of ownership reconstruction. Capital occupation of incompletely ownership reconstructed companies is more serious than those of complete ownership reconstructed companies. Furthermore, companies of incomplete ownership reconstruction and higher capital occupation paid higher consideration as a compensation for the expropriation of tradable shareholders’ benefit during the shares split period.

Originality/value
– This study provides not only a deeper understanding of the reform of non-tradable shares but also an important empirical reference for reform of SOEs in China.
Managing from the echo chamber
Authors: McCann Leo 
Published: August 2014

Purpose– This paper aims to explore the culture of working life in British financial services multinationals in the period leading up to the financial crisis of 2007-2008.Design/methodology/approach– Informed by labour process theory, the paper is based on a questionnaire survey and in-depth interviews with technicians and junior managers in British insurance and banking MNCs.Findings– The data demonstrate widespread employee disaffection with a new culture of corporate life that has emerged in the last two decades. Employees faced work intensification and were highly critical of what they saw as detached, ruthless, and often incompetent top leadership. Senior management is described as operating in an “echo chamber”, insulated from the “realities” of the workplace.Research limitations/implications– The paper argues that the unpleasant work culture experienced by employees at middle and lower levels closely mirrors the broader excesses and failings of banks and insurance firms during the recent financial crisis. Excessive risk-taking, short-termism, and inattention to detail are widely given as causes of the crisis. This paper argues that senior leadership failings are also manifest in short-sighted, undignified, and ethically unsound treatment of staff, leading to severe problems with staff morale.Originality/value– The paper provides detailed qualitative data on the realities of working life in financial services before the recent financial crisis, and suggests ways for labour process theory to consider how restructuring is not only challenging for employees but can also be debilitating for the organisation itself.
Vikas Spool Private Limited
Authors: Kainth Jyoti , Verma Harsh , Kainth Gautam 
Published: August 2014

Subject area
Strategic management.

Study level/applicability
Undergraduate, MBA, executive MBA.

Case overview
The decision analysis case in the context of family-managed mid-market business of Vikas Spool Private Limited focuses on the efforts and challenges of a market leader in sustaining growth in a B2B industry, which has a derived demand. The case charts way to the historical foundation of India's largest spool manufacturer and captures the dilemma in comprehending the growth model in an industry stricken by low barriers to entry/exit, high bargaining power of customers and suppliers, high substitutes and intense global competition. The organization has to decide whether it needs to enter the rigid non-bottle household plastic packaging industry or not to achieve the targeted growth of INR 1 billion by 2015?

Expected learning outcomes
The case analysis aims to make students learn: the challenges in sustaining growth in a labor-intensive industry marked by low barriers to entry, low profit margins because of intensive competition, low economies of scale and no clear brand differentiation; how to negotiate a choice between intra industry participation; how a firm locked in an industry environment characterized by commoditization and intense competition should plot its growth path to retain market position; how to evaluate growth options based on financial implications and analysis.

Supplementary materials
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EHBH Pvt. Ltd – a step towards creation of a unique business model
Authors: Nisa Syeedun , Junaid Abdullah Bin 
Published: August 2014

Subject area
Entrepreneurship.

Study level/applicability
Postgraduate/graduate management programmes.

Case overview
EHBH is a Delhi-based healthy food and snacks company offering an effective, efficient and reliable service in the beverage/catering segment. The company has opened outlets in corporate offices and educational institutions in Delhi/NCR. Driven by quality and hygiene standards, the company's aim is to keep customer satisfaction at the core of its operations. The case on EHBH describes the entrepreneurial journey of the founder and MD, Mr Furkan Khan. The case discusses the motivation to start a new venture. The thrust of the case lies in learning how to develop and operate unique business model. The case is written at the time when the company is in its establishment stage. The case elucidates the potential in the food industry especially fruit juices.

Expected learning outcomes
To demonstrate specific motivating factors to enter into a new venture, to understand various entrepreneurial models and their applicability in the present case, to highlight overview, trends and the various challenges associated with Indian juice food industry, to understand the conception and implementation of new business model.

Supplementary materials
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AIESEC: the Experience Pakistan challenge
Authors: Husain Saima , Nadir Hashmi S.A. 
Published: August 2014

Subject area
Marketing.

Study level/applicability
The case can be used in final year undergraduate and graduate level marketing courses in Services Marketing, Marketing Management and Brand Management.

Case overview
Meg Lyons, the Vice President of AIESEC Pakistan's Talent Management and Local Committee Development, has relaunched the Experience Pakistan – a brand designed to develop a positive identity for Pakistan in the AIESEC world in order to have positive growth in the absolute exchange numbers for AIESEC Pakistan. AIESEC's philosophy is to nurture youth and develop them as leaders; all leadership positions in AIESEC are therefore held by individuals for only a year. This being the biggest and an unavoidable problem, Meg has to come up with a way of further developing and strengthening the Experience Pakistan brand.

Expected learning outcomes
The case requires the students to suggest a viable action plan for positioning Experience Pakistan and devising the implementation strategy.

Supplementary materials
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TARA Trade: a marketing challenge in Lebanon
Authors: Vega Gina , Bahnan Nisreen 
Published: August 2014

Subject area
Family Business, Entrepreneurship, International Business and Marketing.

Study level/applicability
This case is intended for an undergraduate business student audience in courses dealing with Entrepreneurship, Family Business, International Business and Marketing.

Case overview
TARA Trade, a Lebanese souvenir-item designer and distributor owned by two brothers, was facing hostile competition. The partners who operated the business from two different continents had to deal with multiple threats to maintain their market position in a region of the world riddled with political unrest, regulatory chaos and idiosyncratic (distinctive) socio-cultural business practices.

Expected learning outcomes
Students are challenged to identify solutions to the marketing concerns and analyse the partnership issues faced by the international ownership/management of the business.

Supplementary materials
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Laura at Panevėžys Juozas Balčikonis Gymnasium
Authors: Alonderienė Raimonda , Pilkiene Margarita 
Published: August 2014

Subject area
Human resource management, organizational psychology, organizational behaviour, school management and leadership and general management

Study level/applicability
The case is appropriate for undergraduate, post-graduate and executive-level courses related to human resource management, organizational psychology, organizational behaviour, school management and leadership and general management, or in the courses, where it is needed to illustrate how one of HR activities – successful adaptation of new employee is performed.

Case overview
Young teacher, Laura V., getting a position as English language teacher in the same gymnasium she has graduated herself – J. Balčikonis gymnasium at Panevėžys city. It was her dream to become a teacher, and new job at prestigious school, famous for its long standing tradition and strong culture was promising a lot. Case refers to first half year of Laura's experience. She was happy with handling the subject she taught, but faced challenges to come to good terms with old generation teachers and active students. Case describes the ways she overcame this with the help of a mentor and the leadership style of school's director.

Expected learning outcomes
To understand the importance of socialization (orientation) in establishing person-job and person-organization fit; to examine socialization (orientation) as an outcome and as a process, formal and non-formal types of it; to understand the difference in behaviour change tactics: behaviour modification and socialization; and to understand the forms of teacher education – pre-service and in-service training.

Supplementary materials
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Raizcorp: planting the seeds for entrepreneurial growth and prosperity
Authors: Urban Boris , Gaylard Alison 
Published: August 2014

Subject area
Entrepreneurship.

Study level/applicability
MBA and masters in management.

Case overview
Raizcorp Chief Executive Allon Raiz was faced each day with many applications to join his business incubation prosperator programme. He knew what to look for in an entrepreneur, but it was not always “cut and dried”. In September 2012, he and his panel were considering an applicant who had passed all the tests with flying colours, and they were unanimous in their belief that he had what it took to be successful. His business, however, left them in doubt. It was a struggling IT support company, which they felt had no differentiating factors in an already overtraded industry. Raizcorp believed in “backing the jockey but not the horse”, which often meant having to change the entrepreneur's mindset and helping them explore new ideas. Would they be successful in this case? And was it worth the investment of time and resources? It worried Raiz, because he knew if the individual was to embark on a new venture, it would take some time before Raizcorp would see any return on its investment.

Expected learning outcomes
The case has the following objectives: to demonstrate understanding of the key concepts of entrepreneurship, to discuss entrepreneurship as a process, to analyse human and social capital attributes relating to successful entrepreneurship, to identify entrepreneurial motivations/cognitions/behaviours, to appreciate the key factors of successful entrepreneurship practices, to assess the relevance of the practice of entrepreneurship to individuals and society, to illustrate key ideas of entrepreneurship with reference to empirical case studies on entrepreneurship, and to analyse rigorously the RAMP model in the case study.

Supplementary materials
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FragraAroma – accord in business, concord in family
Authors: Gupta Nakul , Sharma Radha R. , Pardasani Rupali 
Published: August 2014

Subject area
Entrepreneurship, internationalization, family-owned business management, strategic management.

Study level/applicability
MBA/postgraduate management program courses on family business management. The case can be taught at the beginning of the course to acquaint students with the dynamics of family-owned businesses. MBA/postgraduate/undergraduate courses on entrepreneurship. It can be used in the middle of the course to highlight the challenges presented by an entrepreneur due to change in the business environment and macroeconomic scenario. MBA/postgraduate course on strategic management. It can be used at the beginning of the course to introduce strategies for managing and sustaining growth of a business. MBA/postgraduate course on organizational development. It can be used in the middle of the course to help students understand the importance of designing an optimal organizational structure for a family business.

Case overview
FragraAroma was an Indian fragrance company. Anil Gupta, the Founder and Managing Director of FragraAroma, and his sister Nisha were equal shareholders of the company. With changes in the Foreign Direct Investment Policy in 2013 in India, Anil and Nisha's husband Tarun had different expansion plans for FragraAroma. While Anil was planning to expand FragraAroma internationally, but his sister and her husband wanted diversification of the company's customer segment in the domestic market itself. The case is poised at the juncture, where Anil was facing a labyrinth of critical decisions. Would he go ahead with Tarun's expansion plan or stick to his plan of internationalization? Would his decision affect the harmony of the family? Was there a way that could enable him sailing his family and family business out of the doldrums?

Expected learning outcomes
This case is primarily about a family business and the dilemmas faced by the owner of that family business. The case captures the challenges faced by a family business in sustaining growth and competitiveness. The case can be used to understand how decisions are taken in a family-owned business. To understand the challenges faced by a family-owned business while developing and implementing its growth strategies. To understand the opportunities and challenges presented to a family-owned businesses when macroeconomic scenarios change. To understand the spillover effects of business decisions on family relations in a typical family-owned business setup.

Supplementary materials
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