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CEO compensation and accruals management 首席执行官薪酬和应计费用管理
Pub Date : 2014-02-10 DOI: 10.1504/IJIEM.2014.059179
Q. Hao, Nan Hu, Lingbing Liu, L. Yao
This paper aims to investigate whether the boards curb earnings management by revising the compensation contract with CEOs. Using a sample of CEO compensation from 1993 to 2009, we find that the boards decrease cash payment sensitivity to accruals in the presence of the horizon problem. However, in the mean time, the boards heighten equity payment sensitivity to accruals and keep the total pay for performance sensitivity unchanged. We argue this temporary equity rewards for discretionary accruals will disappear as the value of equity claims will be realised over time and any market overpricing will evaporate by then. Overall, our results suggest that the boards can curb earnings management by revising pay-for-performance sensitivity in the terminal year.
本文旨在考察董事会是否通过修改与ceo的薪酬合同来抑制盈余管理。利用1993 - 2009年CEO薪酬样本,我们发现在地平线问题存在的情况下,董事会降低了对应计项目现金支付的敏感性。然而,与此同时,董事会提高了股权支付对应计项目的敏感性,并保持了绩效敏感性的总薪酬不变。我们认为,这种可自由支配应计项目的临时股权奖励将消失,因为股权债权的价值将随着时间的推移而实现,届时任何市场高估都将消失。总体而言,我们的研究结果表明,董事会可以通过修改年终绩效薪酬敏感性来抑制盈余管理。
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引用次数: 1
Web-based information systems success: testing the antecedents of online customer satisfaction 基于网络的信息系统的成功:测试在线客户满意度的先决条件
Pub Date : 2013-08-23 DOI: 10.1504/IJIEM.2013.055959
Moez Bellaaj
The measurement of information systems (IS) success have been widely investigated throughout the IS research community. However, the traditional success models need refinements to meet the specificities of the web-based IS. To go beyond this limitation, this study provides an empirical test of re-specified models adapted to the internet context and based on DeLone and McLean’s IS success research. Thus, we tested two models using covariance-based structural equation modelling, as implemented in EQS 6.1, to determine the impact of three web-based IS success factors on online customer satisfaction. The results indicate that web system quality, web content quality and web service quality have a direct effect on online customer satisfaction. We found also that web service quality is a central concept and it mediates partially the role of both system quality and content quality.
信息系统(IS)成功的度量在整个信息系统研究界得到了广泛的研究。然而,传统的成功模式需要改进以满足基于web的信息系统的特点。为了超越这一局限,本研究在DeLone和McLean的信息系统成功研究的基础上,对适应互联网背景的重新指定模型进行了实证检验。因此,我们使用在EQS 6.1中实现的基于协方差的结构方程模型测试了两个模型,以确定三个基于web的IS成功因素对在线客户满意度的影响。结果表明,网站系统质量、网站内容质量和网站服务质量对网上顾客满意度有直接影响。我们还发现,web服务质量是一个中心概念,它部分地中介了系统质量和内容质量的作用。
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引用次数: 2
The impact of consumption emotions of standby customers on customer satisfaction: an empirical analysis from Chinese customers 待机顾客消费情绪对顾客满意的影响:来自中国顾客的实证分析
Pub Date : 2013-08-23 DOI: 10.1504/IJIEM.2013.055969
Bin Zhang, Qinghong Xie, Xiaorong Fu, Xiaoming Yang
In recent years, as the traditional cognitive model cannot fully explain the degree of customer satisfaction, western scholars started to incorporate the consumption emotions into the cognitive model which has developed the current dominant customer satisfaction cognition-emotion model, a dominant method. However, divergences exist in the research conclusions about the discrepancy between emotion and expectation disconfirmation and how they influence the customer satisfaction. Some scholars hold that the divergences resulted from the ignorance of different timing (before consumption, in consumption and after consumption) of emotion measurement. The author focused on the customers who are waiting for banking services to study the interaction of the disagreed customer emotions before consumption and expectations in consumption as well as their influence on customer satisfaction. The author verify the influence with the help of description experiment method, in hope of being beneficial to the improvement of customer satisfaction theories and providing the banking industry an idea to increase service quality.
近年来,由于传统的认知模型不能完全解释顾客满意程度,西方学者开始将消费情绪纳入到认知模型中,形成了目前占主导地位的顾客满意认知-情绪模型这一占主导地位的方法。然而,对于情绪与期望不确定之间的差异及其对顾客满意度的影响,研究结论存在分歧。有学者认为,这种差异是由于忽视了情绪测量的不同时间点(消费前、消费中、消费后)。笔者以等待银行服务的客户为研究对象,研究消费前不一致的客户情绪与消费预期之间的相互作用以及对客户满意度的影响。本文运用描述实验的方法对其影响进行了验证,希望对客户满意度理论的完善有所裨益,为银行业提高服务质量提供思路。
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引用次数: 0
Performance evaluation of a centralised web-based integrated information system across the supply chain 跨供应链的基于网络的集中式集成信息系统的绩效评估
Pub Date : 2013-08-23 DOI: 10.1504/IJIEM.2013.055958
Rupak Rauniar, Dewaynna Horn, Greg Rawski, Jie Yang
In this paper, we re-examine a previous theoretical model of information success to assess the performance of centralised web-based information system (IS) that is integrated into the service operations of the supply chain. The field research is carried out using survey data collected from the different users of centralised student loan IS across the supply chain of the student loan industry. We use DeLone and McLean’s (2003, 2004) well-recognised e-commerce success framework that has gained theoretical acceptance among researchers. In the current study, we provide a detailed empirical analysis of the industry by segmenting our data into B2B and B2C categories. Discussion of our empirical results, implications to practitioners and researchers, limitations of the current study and directions for future research are also provided.
在本文中,我们重新审视了先前的信息成功理论模型,以评估集成到供应链服务操作中的集中式基于web的信息系统(IS)的性能。实地研究是使用从学生贷款行业供应链中集中式学生贷款信息系统的不同用户收集的调查数据进行的。我们使用DeLone和McLean(2003,2004)的公认的电子商务成功框架,该框架已获得研究人员的理论认可。在当前的研究中,我们通过将数据分为B2B和B2C类别,对行业进行了详细的实证分析。最后讨论了实证结果、对从业者和研究者的启示、当前研究的局限性和未来研究的方向。
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引用次数: 1
Investigating the utilisation of ERP systems in the UAE 调查阿联酋ERP系统的使用情况
Pub Date : 2012-10-18 DOI: 10.1504/IJIEM.2012.049867
S. Mouakket
Enterprise resource planning (ERP) systems have changed the way organisations process their information, yet limited research has been conducted to investigate employees’ utilisation of ERP systems. This research proposes a model that integrates the technology acceptance model (TAM) with the task-technology fit (TTF) model to investigate ERP systems usage. An empirical study was conducted to analyse the data. The data were analysed using structural equation modelling (SEM) techniques to evaluate the strength of the hypothesised relationships. The results strongly support the extended TAM in predicating employees’ utilisation of ERP systems. This research also finds that the TTF model is a valuable addition to TAM for ERP systems tasks. The results and the implications of the findings are discussed in the study.
企业资源规划(ERP)系统已经改变了组织处理信息的方式,但有限的研究已经进行了调查员工对ERP系统的利用。本研究提出一个整合技术接受模型(TAM)与任务-技术配合模型(TTF)的模型,以调查ERP系统的使用情况。通过实证研究对数据进行分析。使用结构方程建模(SEM)技术对数据进行分析,以评估假设关系的强度。结果强烈支持扩展TAM在预测员工对ERP系统的利用。本研究还发现TTF模型是对ERP系统任务的TAM的一个有价值的补充。本研究讨论了研究结果及其意义。
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引用次数: 8
A batch arrival retrial queuing system for essential and optional services with server breakdown and Bernoulli vacation 具有服务器故障和伯努利假期的基本服务和可选服务的批量到达重审排队系统
Pub Date : 2012-10-18 DOI: 10.1504/IJIEM.2012.049868
Madhu Jain, G. C. Sharma, Richa Sharma
This paper studies a general retrial M X /G/1 queue with an additional phase of second optional service and Bernoulli vacation where breakdowns occur randomly at any instant while servicing the customers. If an arriving batch finds that the server is busy in providing either first essential service (FES)/second optional service (SOS) or on vacation then arriving batch enters an orbit called retrial queue. Otherwise, one customer from arriving batch starts to be served by the server while the rest join the orbit. The vacation times and service times of both first essential and second optional services are assumed to be general distributed while the retrial times are exponential distributed. Introducing supplementary variables and by employing embedded Markov chain technique, we derive some important performance measures of the system such as average orbit size, average queue size, mean waiting time, expected lengths of busy period, etc. Numerical results have been facilitated to illustrate the effect of different parameters on several performance measures.
本文研究了一类具有二次可选服务附加阶段和伯努利休假的一般再审M X /G/1队列,该队列在服务顾客时任意时刻随机发生故障。如果到达的批发现服务器忙于提供第一基本服务(FES)/第二可选服务(SOS)或正在休假,则到达的批将进入一个称为重试队列的轨道。否则,到达批中的一个客户将开始由服务器服务,而其余客户将加入轨道。假设第一必要服务和第二可选服务的休假时间和服务时间为一般分布,重审时间为指数分布。引入补充变量,利用嵌入式马尔可夫链技术,推导出了系统的一些重要性能指标,如平均轨道大小、平均队列大小、平均等待时间、期望繁忙时段长度等。数值结果有助于说明不同参数对几种性能指标的影响。
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引用次数: 16
The dynamics of a virtual community during a natural disaster: a network analysis 自然灾害中虚拟社区的动态:网络分析
Pub Date : 2012-10-18 DOI: 10.1504/IJIEM.2012.049869
Yuanyuan Cao, Qingyao Wan, Yong Lu, J. Quan, Jingyu Chen
Online discussion forums are computer-mediated social networks where individuals self-organise to help each other and share knowledge, advice, and perspectives about their common interests. The present study empirically examines the dynamics and changes to the properties and structure of an electronic network based on an online forum during a massive earthquake. This study found that the open, fluid electronic network allowed members easily to join and participate in the forum communication. The communication links and the numbers of initiators and repliers increased during the earthquake. We also found that network density and reciprocity decreased along with the network growth, while the average shortest path length increased. This research provides a framework to study dynamics and changes of electronic networks.
在线讨论论坛是一种以计算机为媒介的社会网络,在这里,人们自我组织起来互相帮助,分享知识、建议和关于他们共同兴趣的观点。本研究实证考察了在大地震期间基于在线论坛的电子网络的动态和性质及结构的变化。本研究发现,开放、流动的电子网络使会员可以轻松地加入和参与论坛交流。地震期间,通信链路以及发起者和应答者的数量都有所增加。我们还发现网络密度和互易性随着网络的增长而降低,而平均最短路径长度则增加。本研究为研究电子网络的动态和变化提供了一个框架。
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引用次数: 2
Whether satisfaction with and liking for the supervisor moderate the relationship between fair treatment and employee internet behaviour 对主管的满意和喜爱是否调节公平待遇与员工上网行为之间的关系
Pub Date : 2012-10-18 DOI: 10.1504/IJIEM.2012.049866
P. Lara, Antonia M. Gil-Padilla
The current study aims to elaborate on the link between perceptions of interactional justice (IJ) – a specific type of organisational justice that reflects how an employee is treated by an authority figure – and internet behaviour. We first discuss what is unique about internet behaviour by focusing on two cyber activity categories, cyberloafing and cybercivism, performed by university instructors. Drawing on prior research suggesting that judgments about the supervisor may create schemas that can determine subsequent responses, we predict stronger influences of IJ on internet behaviour in those employees who display higher rather than lower liking for their supervisor and satisfaction with supervisor performance. Furthermore, just as prior research found for conventional deviance and citizenship, the paper hypothesises that cyberloafing and cybercivism are negatively inter-correlated. The results do not support main effects of IJ on these internet behaviours, while employees with comparatively high satisfaction with their supervisor’s performance responded to IJ with less cyberloafing and more cybercivism. Contrary to expectations, the predicted inter-correlation was not supported and employees with relatively high liking for the supervisor responded to IJ by displaying more cyberloafing and the same cybercivism. Finally, the threeway interaction terms decreased cyberloafing but failed to increase cybercivism. Implications for research and practice are discussed.
目前的研究旨在详细阐述互动公正(IJ)——一种特定类型的组织公正,反映了员工如何被权威人物对待——与互联网行为之间的联系。我们首先通过关注两种网络活动类别——网络闲逛和网络公民主义——来讨论互联网行为的独特之处。根据先前的研究表明,对主管的判断可能会产生决定后续反应的图式,我们预测,在那些对主管表现出更高而不是更低的好感和对主管绩效的满意度的员工中,IJ对网络行为的影响更大。此外,正如先前的研究发现,传统偏差和公民身份,本文假设网络闲逛和网络公民主义负相关。研究结果不支持IJ对这些网络行为的主要影响,而对上级绩效满意度较高的员工对IJ的反应是更少的网络闲逛和更多的网络公民主义。与预期相反,预测的相互关系不被支持,对主管好感度较高的员工对IJ的反应表现为更多的网络闲逛和相同的网络公民主义。最后,三人行互动术语减少了网络闲逛,但没有增加网络公民主义。讨论了对研究和实践的启示。
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引用次数: 0
An empirical investigation on factors influencing the adoption of mobile phone call centre services: an integrated model 移动电话呼叫中心服务采用影响因素的实证研究:一个综合模型
Pub Date : 2011-12-13 DOI: 10.1504/IJIEM.2011.044206
Kanliang Wang, Yanli Bai, Y. Yue
The call centre has become the main communication channel between the cell phone users and mobile communication operator. By integrating Technology Acceptance Model (TAM), D&M Information System (IS) Success Model, Service Quality and Theory of Planned Behaviour (TPB), this paper proposes an integrated model of the factors, which influence the cell phone users’ intention to adopt call centre services. Drawing on the empirical base of 198 users’ questionnaires, the paper concludes that users’ Perceived Usefulness (PU) and Perceived Behavioural Control (PBC) positively influence their intention to adopt the call centre services. Information quality positively related to users’ PU, system quality to users’ Perceived Ease Of Use (PEOU) and users’ self-efficacy has a positive influence on PBC and users’ PEOU.
呼叫中心已成为手机用户与移动通信运营商之间的主要通信渠道。本文通过整合技术接受模型(TAM)、D&M信息系统(IS)成功模型、服务质量和计划行为理论(TPB),提出了影响手机用户采用呼叫中心服务意愿的综合因素模型。在198份用户问卷的实证基础上,本文得出用户感知有用性(PU)和感知行为控制(PBC)正向影响用户采用呼叫中心服务的意愿。信息质量与用户感知易用性(PU)呈正相关,系统质量与用户感知易用性(PEOU)和用户自我效能感对用户感知易用性(PBC)和用户感知易用性(PEOU)呈正相关。
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引用次数: 0
Factors influencing on knowledge-sharing behaviour in organisations 组织中影响知识共享行为的因素
Pub Date : 2011-12-13 DOI: 10.1504/IJIEM.2011.044204
Saeed Jahanyan, A. Moshabbaki
In this paper, using structural equation modelling, significance of relationships between the affecting factors and knowledge-sharing behaviour was examined. To test the proposed model of research, an Iranian leading company in the field of ICT was selected. Using the structural model as an output of data analysis, the significant influentive constructs of model were identified. According to the results of data analysis, it was clear that Managerial Factors (MFs) and Personality Traits (PTs) have significant influence on knowledge-sharing behaviour in the organisation.
本文运用结构方程模型,考察了影响因素与知识共享行为之间关系的显著性。为了检验提议的研究模式,选择了一家伊朗信息和通信技术领域的领先公司。利用结构模型作为数据分析的输出,确定了模型的显著影响结构。数据分析结果表明,管理因素(MFs)和人格特质(PTs)对组织中的知识共享行为有显著影响。
{"title":"Factors influencing on knowledge-sharing behaviour in organisations","authors":"Saeed Jahanyan, A. Moshabbaki","doi":"10.1504/IJIEM.2011.044204","DOIUrl":"https://doi.org/10.1504/IJIEM.2011.044204","url":null,"abstract":"In this paper, using structural equation modelling, significance of relationships between the affecting factors and knowledge-sharing behaviour was examined. To test the proposed model of research, an Iranian leading company in the field of ICT was selected. Using the structural model as an output of data analysis, the significant influentive constructs of model were identified. According to the results of data analysis, it was clear that Managerial Factors (MFs) and Personality Traits (PTs) have significant influence on knowledge-sharing behaviour in the organisation.","PeriodicalId":218661,"journal":{"name":"Int. J. Internet Enterp. Manag.","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125986591","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
期刊
Int. J. Internet Enterp. Manag.
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