Journal of International Business Research

Publishes theoretical and empirical work in international business including articles on stock markets and globalization.

Articles from Vol. 10, No. 2, 2011

A Consideration in Developing Strategic Information Systems throughout Business Transformation: A Case Study of Seiren Co., Ltd
ABSTRACTThis paper analyzes product development and business growth as a result of changes in information systems (IS) during a period of business transformation. Since the 1990s, management of corporate IS being made by outsourcing has become a basic...
A Feasibility Study to Develop a Foreign Language Academy in China
ABSTRACTThis research paper examines the opportunities and profit that can be attained in the foreign language industry in China. The demand of the English language for better career opportunities has grown at an exponential rate in recent years. Jobs...
A Message from the Co-Editors
It is with great pleasure that we welcome you to this issue of the Journal of International Business Research, the journal of the Academy for the Study of International Business, an affiliate of Allied Academies, whose mission is to support the exchange...
Assessing Students' Learning in Government Accounting
ABSTRACTGovernment Accounting and Reporting (GAR) is one part of the Financial Accounting and Reporting (FAR) section of the Certified Public Accountant (CPA) examination. The Board of Examiners (BOE) oversees the development of the CPA examination....
A Study on the Sensitivity of Stock Options' Premium to Changes in the Underlying Stock's Dividend Yield
ABSTRACTOne of the most popular derivatives today used in the financial markets are options. The holder (buyer) of an option is allowed to walk away from the contract if market factors should become unfavorable and exercise whenever profitable.Option...
Congruency between the Projected and Perceived Tourism Destination Image of Vietnam
ABSTRACTSince the last decade, the tourism industry has given great opportunities to emerging markets like Vietnam to grow remarkably. Vietnam has been still an attractive tourism destination for Chinese, Japanese, Korean, European and American visitors,...
Corporate Governance among Banks Listed in the Philippine Stock Exchange
ABSTRACTThe lack of corporate governance is one of the reasons cited for the global financial crisis of 2008. Many commercial banks and investment banks worldwide collapsed or were bailed out by governments. Philippine banks, however, were able to minimize...
Do Markets Care about Social and Environmental Performance? Evidence from the Tokyo Stock Exchange
ABSTRACTJapan's environmental accounting and reporting has been in practice for over a decade now, as facilitated by the Ministry of Environment guidelines. Sustainability's triple bottom-line, however, is seen not from a balanced perspective but with...
Econometric Investigation of Relationships among Export, Fdi and Growth in China: An Application of Toda-Yamamoto-Dolado-Lutkephol Granger Causality Test
ABSTRACTMost of the study of causal relationship of GDP or growth with Trade and Foreign Direct Investment in the context of China rely on cross country comparisons, or simple correlations/regressions disregarding nonstationarity properties, or at most...
Empirical Evidence on Formal and Material Harmonization of National Accounting Standards
ABSTRACTThis paper empirically measures and compares the levels and progress of formal and material harmonization in Indonesia. It reveals the extent of harmonization Indonesian Accounting Standards (PSAK) with International Financial Reporting Standards...
Impact of Applying Human Resource Management Practices on Equitized State-Owned Enterprises' Financial Performance in Vietnam
ABSTRACTVietnam has become one of the fastest growing economies. The economic renovation policy initiated in 1986, aims to transform Vietnam into a market oriented economy. The economic renovation has created profound changes for enterprises, making...
Organizational and Individual Determinants of Career Success of MBA Students
ABSTRACTThis paper identified the factors that affect objective and subjective measures of career success. Objective measures included total compensation and rank level from the company president. Subjective measure was career satisfaction. The sample...
Revisiting Black, Mendenhall, and Oddou (1991)'S Framework for International Adjustment Model: A Prescriptive Approach
ABSTRACTBlack, Mendenhall, and Oddou's Framework for International Adjustment (FIA) is a well-known and established research model that describes the cross-cultural adjustment process for expatriates (Black, Mendenhall & Oddou, 1991). The main purpose...
Sources of Information and Cooperation for Innovation in Norway
ABSTRACTIn an age of global competition and rapid technological change, the capacity to innovate and adapt to change is crucial to business performance. Knowledge-based assets and organizational learning capabilities are recognized to be critical to...
Strategic Positioning of Nations as Brands
ABSTRACTWhile significant progress has been made in the field of nation branding in recent years, a critical application of marketing that is still for the most part neglected, misunderstood, and mismanaged is nation brand positioning. The positioning...
Study of Satisfaction, Loyalty, and Market Share in Kuwait Banks Offering Mutual Fund Services
ABSTRACTMarketers contend that customer satisfaction, customer loyalty, and market share are important marketing effectiveness outcome variables in assessing firm's competitiveness. This study explores these variables in Kuwait banks by interviewing...
The Effects of Crisis on the Security Exchange: Case Study of Istanbul Security Exchange
ABSTRACTOne of the most important criteria in showing the development level of a country is that financial markets of the country have gained depth. The most important function of financial system is reconstruction of economy and as a result of this,...
The Impact of Accounting for Asset Retirement Obligation on Smaller and Mediumsized Entities
ABSTRACTFollowing SFAS 143 and IAS 16 and IAS 37, the Accounting Standards Board of Japan released the Accounting Standard for Asset Retirement Obligations (Statement No. 18) and its Guidance (Guidance No. 21) in 2008. They require that an asset retirement...
The Life Cycle of a Pandemic Crisis: Sars Impact on Air Travel
ABSTRACTThis paper studies the effects of the SARS outbreak on air travel between the US and three destinations; China, Hong Kong and Taiwan. ARIMA models with interventions are used to estimate the timing, depth and shape of SARS impact on international...
The Notion of Legitimacy and Its Acquisition in a Cognitive Business Environment
ABSTRACTMultinational firms must continually work to maintain their legitimacy within their host environments. This is a particularly difficult task in environments where the rule-of-law was absent or very tenuous such as in regions of the former USSR....
The Role of R&d on the Valuation of Ipo Firms
ABSTRACTThe principal objective of this study was to confirm the influence of IPO Firm's R&D Expenses on firm value by making use of the firm's financial materials prior to and following aimed-at listings listed newly on the stock market after 1990....