1,721,039 research outputs found
Earnings Persistence and the Value Relevance of Accounting Accruals in the Emerging Markets
No full textWe investigate whether the persistence of earnings is attributed more to the accruals or the cash flow component for the Taiwanese firms. Evidence from the non-emerging market-related research indicates that although both components of current earnings are significant determinants of future earnings, cash flow has incremental contribution. We use pooled and decile ranking regressions to examine persistence of earnings, accruals and cash flows. We find significant incremental contributions by cash flows. Moreover, our results indicate that investors in Taiwan do not use information on earnings persistence in their price setting process
Social identity theory and ethical predisposition
No full textWhile previous ethics students have produced consistent results in concluding that females are generally more critical of questionable business practices than are males, no such consensus exists for the results comparing academic majors. This student uses Social Theory to explain these mixed results, and a two-part questionaire to test the relationship. Results reveal that business students at university form a psychological group and identify as businesspeople, while non-business students self-categorized and identify as consumers
Australian consumers' attitudes about sports sponsorship during an economic downturn
No full textThis paper provides an overview of the prevailing attitudes held by Australian residents as they relate to sports sponsorship during a global financial downturn. A survey of 1,158 Australians assessed changes in attitudes from 2008 to 2009; then it addressed issues specific to the economic conditions of 2009. In general, Australians view sports sponsorship favourably
The pitfalls of publicizing ethics research
No full textWhat happens to our research once it hits the popular\ud
media? Do marketers know how to promote our research in a\ud
way that is understandable and complete, while still capturing an\ud
audience? This case study follows the dissemination of the results\ud
of a consumer ethics study via a single press release, along with\ud
the resulting media coverage, interviews and audience comments.\ud
Perhaps in their quest for a touch of controversy, the story picked\ud
up by the popular press was not the one intended by the authors.\ud
If getting the public story right is important, marketing academics\ud
need to spend as much time carefully crafting their press releases\ud
as they do writing journal manuscripts – they may not be able to\ud
rely on the ethics of media sub-editors who choose controversial\ud
headlines
When size matters: exploring perceptions and justifications of deviant consumer behavior
No full textDeterrence strategies for deviant consumer behavior are criticised for their ‘one size fits all’ approach. In two studies, this paper examines how the size of harm and size of victim influences consumer perceptions of deviant consumer behavior. Deterrence strategies are recommended that overcome the differences in consumer perceptions of deviance
Attitudes towards consumer transgressions in the marketplace
Full text linkA sample of 815 adults drawn from the general American population provided their perception of the appropriateness\ud
of 12 questionable consumer actions in the marketplace. The scenarios investigated ranged from illegal actions such\ud
as inflating one’s losses when filing an insurance claim to actions that while not illegal, may raise questions of ethics. The 12 scenarios exhibited a wide range of mean responses on the six-point scale thereby supporting an often stated premise that consumer ethics is situational in nature. An array of commonly employed demographic questions was also included on the Internet-based survey, and differences of opinion were documented across the various demographic segments
The ethical predisposition of university students in Western Australia : 1997 vs 2007
No full textA sample of 285 Western Australian university students was used to assess the prevailing attitudes regarding potential breaches of ethical conduct on the part of business practitioners and organisations. The authors developed an ethical profile for the 2007 sample based on 14 scenarios used in the questionnaire. This profile was then compared to the results from data collected in 1997 using similar sampling and the same survey instrument. The prevailing predisposition is best viewed as centrist in nature, with a move to a more ethical stance in the last 10 years
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
The international search for ethics norms : which consumer behaviors do consumers consider (un)acceptable?
No full textPurpose: Businesses cannot rely on their customers to always do the right thing. To help researchers and service providers better understand the dark (and light) side of customer behavior, this study aims to aggregate and investigate perceptions of consumer ethics from young consumers on five continents. The study seeks to present a profile of consumer behavioral norms, how ethical inclinations have evolved over time, and country differences. ----------\ud
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Design/methodology/approach: Data were collected from ten countries across five continents between 1997 and 2007. A self-administered questionnaire containing 14 consumer scenarios asked respondents to rate acceptability of questionable consumer actions. ----------\ud
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Findings: Overall, consumers found four of the 14 questionable consumer actions acceptable. Illegal activities were mostly viewed as unethical, while\ud
some legal actions that were against company policy were viewed less harshly. Differences across continents emerged, with Europeans being the least critical, while Asians and Africans shared duties as most critical of consumer actions. Over time, consumers have become less tolerant of questionable behaviors. ----------\ud
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Practical implications: Service providers should use the findings of this study to better understand the service customer. Knowing what customers in general believe is ethical or unethical can help service designers focus on the aspects of the technology or design most vulnerable to customer deviance. ----------\ud
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Multinationals already know they must adapt their business practices to the market in which they are operating, but they must also adapt their expectations as to the behavior of the corresponding consumer base.\ud
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Originality/value: This investigation into consumer ethics helps businesses understand what their customer base believes is the right thing in their role as customer. This is a large-scale study of consumer ethics including 3,739 respondents on five continents offering an evolving view of the ethical inclinations of young consumers
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