bluuebunny/crossref_metadata_2025_split huggingface dataset:
Antecedents of brand preference for mobile telecommunications services
Authors: Alamro Ahmed , Rowley Jennifer 
Published: October 2011

PurposeThis paper aims to report on a study into the antecedents of consumer brand preference, in the context of telecommunications service brands in Jordan.Design/methodology/approachA questionnaire‐based survey was used to gather attitudes towards brand preference and its antecedents in the context of mobile telecommunications service providers in Jordan. The questionnaire was distributed, in Arabic, to university students in Jordan, a group selected as being active users of mobile phone services; 648 completed questionnaires were received. Data were entered into SPSS. Principal component analysis (PCA) was applied to identify the antecedents of brand preference. Multiple regression was conducted in order to investigate the relative impact of the identified factors on brand preference.FindingsFactor analysis identified 11 antecedents of brand preference; these can be theoretically clustered into three groups: awareness antecedents (controlled communication (advertising), and uncontrolled communication (publicity, word of mouth)); image antecedents (service value attributes (price, quality), provider attributes (brand personality, country of origin, service (employee + location)), and corporate status (corporate image, corporate reputation)); and, customer attribute antecedents (satisfaction, perceived risk, and reference group). Multiple regression showed the contribution of each of these antecedents to brand preference.Originality/valueThis paper contributes to theorise by proposing and testing one of the first holistic models to integrate consideration of many of the antecedents of brand preference.
Determinants of off‐balance sheet usage in private banks
Authors: Cooper Elizabeth W. 
Published: October 2011

PurposeThe purpose of this paper is to analyze the off‐balance sheet (OBS) behavior of a sample of small commercial banks in the USA in 2006. In particular, it aims to study the impact that monitoring intensity has on bank OBS usage.Design/methodology/approachThe paper uses a two‐stage least squares regression methodology and splits the sample by supervisory bank ratings to ascertain the impact that monitoring intensity has on OBS activity.FindingsCertain board characteristics and executive compensation schemes do influence the extent of OBS usage in banks only when the bank is poorly rated. When the bank is strong and monitoring is less extreme, these variables have limited relationship with OBS usage.Research limitations/implicationsFindings are consistent with the idea that monitoring intensity increases when ratings decline and this leads to more risk‐averse behavior on the part of bank managers.Practical implicationsThese results lend support to the argument of stronger regulation in the banking industry since monitoring does impact on bank management behavior and decision making.Originality/valueBecause of the current financial crisis, research on OBS usage is extremely relevant and important. Here, the paper looks at small private commercial banks that engage in OBS activity. This phenomenon is not as well studied or understood.
The effect of universal futures on opening and closing stock market price discovery
Authors: Chelley‐Steeley Patricia L. , Steeley James M. 
Published: October 2011

PurposeOn 29 January 2001, Euronext LIFFE introduced single security futures contracts on a range of global companies. The purpose of this paper is to examine the impact that the introduction of these futures contracts had on the behaviour of opening and closing UK equity returns.Design/methodology/approachThe paper models the price discovery process using the Amihud and Mendelson partial adjustment model which can be estimated using a Kalman filter.FindingsEmpirical results show that during the pre‐futures period both opening and closing returns under‐react to new information. After the introduction of futures contracts opening returns over‐react. A rise in the partial adjustment coefficient also takes place for closing returns but this is not large enough to cause over‐reaction.Originality/valueThis is the first study to examine the impact of a single security futures contract on the speed of spot market price discovery.
Ultimate ownership structure and stock liquidity: empirical evidence from Tunisia
Authors: Yosra Ghabri , Ben Ouda Sioud Olfa 
Published: October 2011

PurposeThe purpose of this paper is to study the ownership‐liquidity relation in the context of the Tunisian Stock Exchange.Design/methodology/approachIn particular, the paper examines two empirical relationships: the relationship between ownership concentration and stock liquidity and the relationship between the separation of ownership from control and market liquidity.FindingsThe empirical findings verify that the structure of ownership remains concentrated in the majority of the Tunisian firms. It is found that stock liquidity decreases significantly with concentrated ownership. Different devices are used to gain control and hence a significant separation of ownership from control affects liquidity in different ways. The results indicate that pyramidal structures have a significant negative impact on liquidity for all controlled firms. However, for family firms, non‐voting shares increase liquidity for minority shareholders by reducing the probability of informed trading.Originality/valueOverall, this study reports that non‐voting shares may be a liquidity enhancing device for family firms.
Where to now, Melbourne Croatia?
Authors: James Kieran , Tolliday Chris , Walsh Rex 
Published: October 2011

PurposeThe purpose of this paper is to review the cancellation of Australia's National Soccer League (NSL) competition and its replacement in 2004 with the corporatist A‐League which is based on the North American model of “one team one city”, no promotion and relegation, and private‐equity clubs. The authors believe that one of the aims of the A‐League and its “ground‐zero” ideology was to institute exclusion of the ethnic clubs that had formed the backbone of the NSL for 30 years.Design/methodology/approachExtensive literature search, participant‐observation, one personal interview and two group interviews were employed. People interviewed were the President of the Croatian community's Melbourne Knights Football Club, the Club Secretary of Melbourne Knights, and three leaders of Melbourne Knights’ MCF hooligan firm.FindingsThe authors observe the Football Federation Australia hiding behind the perceived scientific nature and technical veracity of budgeted accounting numbers to set the financial bar too high for the ethnic clubs to find a place in the brave new world that has been called “Modern Football”. However, capitalism creates its own discontents. Online forums and homemade fence banners are the new vehicles for dissent for the supporters of “Old Soccer”.Originality/valueThere is still only a small academic literature on Australian football and most of this has been written by humanities lecturers. The paper offers a business school perspective.
Corporate communication for Vietnamese listed firms
Authors: Anh Vu Kelly , Tower Greg , Scully Glennda 
Published: October 2011

PurposeThe purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms.Design/methodology/approachYear‐ending 2008 annual report disclosures of 45 Vietnamese listed firms are analyzed. Voluntary disclosure is measured using a Vietnamese Disclosure Index adapted from prior literature. Descriptive and inferential statistics (T‐test, analysis of variance, multiple regressions (ordinary least squares)) are employed to generate empirical insights.FindingsThe results indicate that the level of voluntary disclosure among Vietnamese listed firms is relatively low (24.23 per cent). There are higher levels of disclosure relating to director and senior management details but far lower in regards to social issues. State ownership and managerial ownership are negatively and positively related to the extent of voluntary disclosure respectively. Moreover, bigger firms are found to be positively associated with voluntary disclosure.Research limitations/implicationsThe results of this study are limited to one year – 2008 – and thus, could be biased as disclosures can change over time.Practical implicationsVietnamese regulators should focus on strengthening the regulations governing the level of corporate communication in firms with high state ownership as well as encouraging more disclosure of non‐financial information to strengthen its market information transparency.Originality/valueThis study is one of the first examining the level of corporate voluntary disclosure practices among Vietnamese listed firms. Evidence from this study extends the existing voluntary disclosure literature on emerging economies whilst providing valuable insights to Vietnamese policy makers in the process of developing and improving its financial reporting regulatory framework.
Cash conversion cycle and firm's performance of Japanese firms
Authors: Nobanee Haitham , Abdullatif Modar , AlHajjar Maryam 
Published: October 2011

PurposeThe purpose of this paper is to investigate the relation between a firm's cash conversion cycle and its profitability.Design/methodology/approachThe relation between the firm's cash conversion cycle and its profitability is examined using dynamic panel data analysis for a sample of Japanese firms for the period from 1990 to 2004. The analysis is applied at the levels of the full sample and divisions of the sample by industry and by size.FindingsA strong negative relation between the length of the firm's cash conversion cycle and its profitability is found in all of the authors’ study samples except for consumer goods companies and services companies.Originality/valueTraditional focus in corporate finance was on the long‐term financial decisions, particularly capital structure, dividends, and company valuation decisions. However, the recent trend in corporate finance is the focus on working capital management. Most of working capital management literature is based on the US experience. This study investigates the relation between the firm's cash conversion cycle and its profitability of Japanese firms where the organizational structure is totally different from that of the US firms; most of the Japanese firms are interconnected and related through corporate groups (keiretsu).
The impact of cultural factors on students’ learning style preferences
Authors: Boland Gregory , Sugahara Satoshi , Opdecam Evelien , Everaert Patricia 
Published: October 2011

PurposeThe purpose of this study is to examine empirically the relationship between cultural factors and students’ learning style preferences in the context of the current global convergence in accounting education.Design/methodology/approachKolb's Learning Style Inventory and Hofstede's Value Survey Model for Young People were administered to 244 undergraduate students studying accounting in Japanese, Australian and Belgian universities.FindingsThe outcome of this research revealed that the student groups from Australia and Belgium tended to be more individualistic in their learning and were more willing to learn by doing, while Japanese students do not prefer to learn by doing, but prefer learning by watching.Originality/valueThe results might be of interest to accounting educators to assist them with the smooth introduction of the International Education Standards (IES) by the International Federation of Accountants (IFAC) and the International Accounting Education Standard Board (IAESB).
Overseas listing and accounting conservatism: evidence from Chinese H‐share companies
Authors: Kung Fan‐Hua , James Kieran , Cheng Chia‐Ling 
Published: October 2011

PurposeThe objective of this paper is to examine the incremental effects of overseas listing on earnings conservatism. In particular, it investigates whether mainland Chinese companies listed “overseas” in Hong Kong exhibit a higher degree of earnings conservatism than companies without overseas‐listing.Design/methodology/approachThe paper employs the concept of “conditional conservatism” and adopts Basu’s (1997) conservatism model, examining data for Chinese companies overseas listed on the Stock Exchange of Hong Kong as H‐shares, to test hypothesis concerned with the difference in the speed with which economic gains and losses are captured in accounting earnings.FindingsThe empirical findings indicate that both overseas‐listed and China‐only‐listed Chinese companies demonstrate a minimal degree of earnings conservatism in the earlier sample sub‐period. However, companies listed overseas provide a higher degree of earnings conservatism overall. Furthermore, this conservatism becomes statistically significant in the 2006 to 2008 sub‐period.Originality/valueThe evidence in this study shows that differences in earnings conservatism arise from differential information demands and differential regulations. Hence the findings have direct policy implications for the regulatory agencies in China and Vietnam and in the ex‐communist countries further afield such as Russia, the former Soviet Union, and Eastern Europe.
Firm‐specific factors and the openness degree: a survey of Italian firms
Authors: Lazzarotti Valentina , Manzini Raffaella , Pellegrini Luisa 
Published: October 2011

PurposeMany companies claim they are adopting an open approach to innovation, but each of them with its own way. This paper aims to explore the different models for opening up the innovation process adopted in practice.Design/methodology/approachThe paper employs an extended survey among Italian manufacturing companies; cluster analysis; and ANOVA.FindingsThe study distinguishes four different open innovation models with respect to two variables, representing the degree of openness: the number and type of partners with whom the company collaborates (partner variety) and the number and type of phases of the innovation process actually open to external collaborations (innovation phase variety). They are: open innovators, closed innovators, integrated collaborators and specialised collaborators. The paper describes each cluster in terms of firm‐specific variables that characterize and support open innovation choices; finally, it tries to draw some tentative explanation of the influence of openness on the innovative performance of companies.Research limitations/implicationsThe number of respondents is still limited (i.e. about 100). Moreover, only the relationship between some firm‐specific factors and the degree of openness (defined specifically in terms of partner variety and phase variety) is studied: a wider investigation is recommended to include more contextual factors, i.e. external/environmental ones, or more variables that can help to define the openness degree.Practical implicationsThe paper provides managerial implications because it suggests that open innovation is not an “on/off” choice, but it can be interpreted and adopted with different degrees, consistently with the company's specific context.Originality/valueThe paper introduces a new perspective that integrates both the number/typology of partners and the number/typology of phases, in order to understand if such a perspective can confirm the existence of different open innovation models.
The impact of outside‐in open innovation on innovation performance
Authors: Inauen Matthias , Schenker‐Wicki Andrea 
Published: October 2011

PurposeThe purpose of this paper is to examine the influence of an open outside‐in innovation management strategy on companies' innovativeness and innovation performance. Specifically, it focuses on the adoption of the open innovation paradigm in practice and the extent of collaboration with different stakeholders.Design/methodology/approachThe proposed hypotheses are tested empirically using survey data collected from stock‐listed companies in Germany, Switzerland and Austria. The data include the complete responses from 141 R&D managers for the period from 2004 to 2008.FindingsThe openness of the outside‐in process in R&D management is of crucial importance for achieving high direct and indirect innovation output effects. In particular, openness towards customers, suppliers and universities has a significant positive impact on the different innovation performance measures. Regarding openness towards cross‐sector companies, the analysis reveals a significant negative effect on innovation performance.Research limitations/implicationsThe utilization of cross‐sectional data and its dependency on the perceptions and experiences of the respondents has its limitations. Thus, future research should be based on a more longitudinal design that emphasizes quantitative measurement techniques.Originality/valueTo date, the adoption of open innovation in practice has not been examined in depth. This study provides empirical insights into the open innovation approaches in German‐speaking countries and, by drawing important conclusions for managers involved in the R&D processes, fills a gap in the innovation management literature.
Paradoxical tensions in open innovation networks
Authors: Jarvenpaa Sirkka L. , Wernick Alina 
Published: October 2011

PurposeThis paper aims to advance the paradox management perspective by applying it to open innovation networks in Finland and argues that paradox management is an important explicit logic to consider in the management of open innovation.Design/methodology approachInterviews sought the views of diverse network participants, including companies, universities, and government agencies.FindingsThe open innovation networks exhibited many of the same tensions discussed in innovation initiatives within organizations, but additional complexities arose from both internal and external factors.Research limitations/implicationsThe study examined open innovation networks when the collaboration in the networks was still in early phases. Thus, the study does not capture the paradoxes, underlying tensions, and management approaches as they change in later phases.Practical implicationsThe open innovation networks require the ability to excel in managing a set of paradoxical tensions using a complex repertoire of approaches. Open innovation can be seen as an important way to create dynamicity and change, and if managers are able to manage tensions using a complex set of behavioral approaches, they can more likely achieve increased innovation.Originality/valueThe open innovation literature recognizes paradoxes but does not address their management directly. This paper deepens the understanding of paradoxical tensions and their management across open innovation networks that take the form of public‐private partnerships.
Ageing well in the 21st century
Authors: Robotham Dan 
Published: October 2011

PurposeThis paper aims to show how the ageing of the baby boomers will affect public mental health.Design/methodology/approachMental health in later life can be influenced by wealth, discrimination, relationships, physical health, and participation in meaningful activity. This literature review appraises each aspect in relation to baby boomers' lives; the review is neither systematic nor exhaustive.FindingsThe baby boomers appear wealthier than their parents, but will live for longer in a state of poor physical health, and will have smaller families separated by greater distances. They also have a history of championing marginalized groups, and may challenge age discrimination.Social implicationsIncreased longevity has social implications; culturally, economically, politically. In the UK, there are now approximately 17 million baby boomers soon to reach later life, a varied and ethnically diverse generation. Mental health services, especially for dementia, need to adapt to meet their needs. Baby boomers now hold politically influential positions, making decisions affecting their own lives as they enter later life. Increased wealth inequalities mean that the more affluent may enjoy meaningful activity and afford better mental health care, but the less affluent may need to work in unrewarding jobs to pay for it. Recognition of these inequalities should be at the forefront of any decision regarding mental health care in older adults.Originality/valueThis paper reviews a range of contextual literature while focusing specifically on mental health. It would be of interest for anyone wishing to read about protecting the mental health of an ageing population.
Personalised befriending support for older people
Authors: Mulvihill Joe 
Published: October 2011

PurposeThe purpose of this paper is to raise awareness of the many benefits associated with older people accessing befriending services and to increase the quantity that are set up and commissioned.Design/methodology/approachThe paper contains a literature review: it looks into the results of two pilot projects and also features some case studies of befriending projects supporting older people.FindingsBefriending services can be used to support older people: as a personalised form of care for those who may be isolated or lonely; to prevent the onset of dementia; to lead more active lives; and to increase the quality of their lives. Befrienders can help to spot illnesses which can prevent costly health conditions before they progress and help to reduce the burden on the National Health Service (NHS).Research limitations/implicationsThe positive research results from two pilot projects are featured in the paper, which both highlight that befriending services should be available for all older people throughout the country, if they so choose.Practical implicationsThe research outcomes are positive and back up the argument for the introduction of more befriending services to be available to all older people, particularly those with personal budgets. Befriending services can also lead to cost saving benefits for the NHS through the early intervention and prevention of complicated health issues and through reducing dependency on its resources too.Social implicationsBefriending services help to improve quality of life and should be more widely available to older people to access its personalised form of support and so should feature in public policy.Originality/valueThis paper highlights the role of befriending to those unsure of its meaning or role. This paper is of value to older people; local and central government; commissioners of health care; and people looking to improve the quality of life for older people.