International Journal of Business Studies

Articles

Vol. 20, No. 1, December

Is There a "Consensus" towards Transparency International's Corruption Perceptions Index?
Given the clandestine nature, corruption is intrinsically a complex phenomenon and hard to measure. This paper examines whether Transparency International's corruption perception index converges towards consensus over time? Furthermore, we estimate the...
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Human Resource Flexibility in Foreign Subsidiaries: An Empirical Investigation in Hong Kong
Human resource (HR) flexibility is highly desirable in firms. Yet very little is known about the characteristics of firms that are conducive to HR flexibility, particularly in multinational corporations (MNCs). In this study, we investigate the determinants...
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THUMBS UP TO PARAMETRIC MEASURES OF RELATIVE VaR AND CVaR IN INDONESIAN SECTORS
We examine relative share market risk between Indonesian sectors and how this changes during extreme market fluctuations. Ten sectors comprising the IDX Composite Index are examined over an eight-year period spanning the pre-GFC, GFC and post-GFC. Risk...
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Option Valuation and Accounting for Contingent Consideration in Mineral Sector Acquisitions
Vendor consideration on acquisition of mineral sector companies/projects may include shares and/or options contingent on achievement of uncertain milestones either financial (specified levels of future profit, share price etc) or physical (delineation...
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An Exploratory Study on Female Employees' Perception toward Work Environment: Structural Equation Modelling Approach
The purpose of this paper is to find out the factors that are influencing female employees' perception toward work environment in the private organisation's perspective. The survey instruments were employed on 150 female employees of different position...
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Strategic Decision-Making in Small and Medium-Sized Enterprises: Evidence from Australia
Strategic decision-making (SDM) is fundamental to shaping the success of firms; however, the DM processes described in traditional DM theories and models have only limited applicability for our understanding of strategic decisions in small enterprises....
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An Examination of the Effects of Exchange Rates on Australia's Inbound Tourism Growth: A Multivariate Conditional Volatility Approach
The appreciation of the Australian dollar has been a concern as Australia has become less competitive compared to neighbouring countries. This paper investigates to what extent exchange rates could adversely affect Australia's inbound tourism and whether...
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Vol. 18, No. 1, June

PREFACE TO SPECIAL ISSUE: Environmental Sustainability and Business
Environmental sustainability is a critical issue, yet global research suggests that positive changes in business practices that would help achieve this are limited, especially in small and medium enterprises (SMEs). It is clear that although an individual...
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BARRIERS AND DRIVERS FOR ENVIRONMENTAL PRACTICE UPTAKE IN SMEs: A NEW ZEALAND PERSPECTIVE
The implementation of responsible environmental practices is often reported as being more burdensome for small and medium sized enterprises (SMEs) than for large firms. SMEs are therefore often reportedly said to lag rather than lead in terms of their...
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Eco-Accreditation: Win-Win for the Environment and Small Business?
The ongoing importance of the tourism and hospitality small business sector to the economic wellbeing of a country has been widely acknowledged internationally. Such businesses are important contributors to the environmental, social and cultural sustainability...
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The New Greenwash? Potential Marketing Problems with Carbon Offsets
Firms and consumers have realised the need to make changes in their consumption due to environmental issues like global warming. These changes likely rely on consumers using information about products to make more responsible choices. However, some of...
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A Proposed Methodology to Promote Adoption of 'Green' Production by Small Firms
Small firms are critical to all economies but also have a significant negative impact on the environment. Their collective footprint equates to 60% of industrial pollution yet small firm owner-managers are not convinced of the necessity for behaviour...
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Multivariate Analysis of Attitudes of Elementary Education Teachers towards the Environment, Computers and E-Learning
Technology education may play a decisive role in formulating the stance of future entrepreneurs on environmental issues. This work analyses the attitudes of elementary school teachers towards information technologies, e-learning and environmental issues....
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Globalisation, Competitiveness and Human Resource Management in a Transitional Economy: The Case of Vietnam
In the light of competition and the search for sources of competitive advantage, developing and managing human resources has increasingly become the focus of attention in some countries. The importance of human assets for success has been recognised...
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The Impact of Globalisation on Strategic Human Resources Management: The Mediating Role of CEO in Hr
Globalisation and Strategic Human Resource Management (SHRM) are worldwide phenomena that have shaped the faces of the corporate world predominantly. Yet, the links between the two processes have not been researched extensively. This exploratory study...
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Employee Engagement with a Corporate Physical Activity Program: The Global Corporate Challenge
Employers engage with corporate physical activity programs to foster employee wellbeing with a view to reducing the costs of absence and recruitment. This study reports on employee engagement with a commercial program, the Global Corporate Challenge,...
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Vol. 17, No. 1, June

The Influence of National Culture, History and Institution on Strategic Management in Chinese Firms: A Complexity Based Perspective
China has become the driving engine for the world economy and presents many opportunities for foreign firms. Although much research effort has been devoted to studying strategic management in Chinese organisations, China is still one of the least studied...
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An Integrative View on Absorptive Capacity and National Culture
Absorptive capacity and national culture have been two major constructs in management and organisation research during the past two decades. However, there have been no endeavours to develop an integrative perspective. By means of a literature analysis,...
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A New Framework in the Quest for Cultural Understanding Using Australia, Thailand and Japan as an Example1
This paper identifies two new tools, the Keirsey Temperament Sorter (KTS) and Derrida's deconstruction method, to identify cognitive differences between Australian, Thai, and Japanese managers. The KTS identifies one's temperament pattern, which describes...
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Life Values and Job Satisfaction: Comparing Local Managers to the Japanese and Chinese Expatriates in Singapore
This study investigates the inter- and intra-comparison of life and work values held by managerial employees working in large and well-established organisations in Singapore. Three groups of workers, namely the Singaporean Chinese, Japanese expatriates...
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A Performance Analysis of Wholly Owned Subsidiaries and Joint Ventures: Electrical and Electronic Industry in Thailand
This paper documents the performance differences between Wholly-Owned Subsidiaries (WOS) and Joint Ventures (JV) in electrical and electronics industry in Thailand for the period of 2000 to 2004. Unlike other studies, we analyse the performance differences...
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Defending against Turbulent Conditions: Results from an Agent-Based Simulation
We use an agent-based computer simulation to examine the impact of organisational strategy on enterprise performance within a turbulent operating environment. The simulation is designed to model consumers and four types of small- and medium-sized enterprises...
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Vol. 15, No. 2, December

Advertising Resources in Oil Rich Arab Gulf States - Implications for International Marketers
Marketing and advertising researchers are at odds on whether standardized advertising messages and tools can be used across cultures. The dispute has heightened with the advent of globalization in which national boundaries become blurred. But if globalization...
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The Interplay between Accountability and Management Control Patterns in Public Sector Outsourcing
This paper aims to examine the dynamic relationship between informal controls and formal control in the context of public sector outsourcing and explores whether informal controls have a role to play in public sector outsourcing and what implications...
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Adrs, Differentiated Levels of Corporate Governance at the São Paulo Stock Exchange and the Performance of Publicly Traded Brazilian Companies
We investigate whether improvement in Brazilian corporate governance practices is related to better performance of companies measured in its diverse dimensions. Dummy variables were used to identify firms with level 2 or 3 ADR programs and to represent...
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Effects of Service Quality and Shared Value on Trust and Commitment: An Empirical Study of 3cs Product Customers in Taiwan
The convergence of computer, communications, and consumer electronics (3Cs) technologies, catalysed by advancement of protocol standards, has forced three previously separate retailing industries to integrate their business operations, such as consolidation...
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How Different Governance Structures Influence E-Marketplaces and Purchasing Performance over Time
Materials used by businesses for both production (direct) and accompanying administrative or operational (indirect) activities can be purchased via both offline and also online methods, such as electronic marketplaces (e-Marketplaces). Our paper examines...
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Vol. 15, No. 1, June

A Stakeholder View of Strategic Management in Chinese Firms
Despite the fact that China has emerged as a driving force of the world economy over the last decade, little research has been undertaken into how Chinese firms strategically manage their businesses. This paper develops a theoretical framework of strategic...
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The Culture of Australian Organizations and Its Relation with Strategy
This study uses the Organizational Culture Profile of O'Reilly et al. (1991), as adapted by Windsor and Ashkanasy (1996), to describe the culture of Australian organizations, as perceived by financial controllers. The study also examines the relation...
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Relationship Value of Firms in Alliance Capitalism and Implications for Fdi
An important operational aspect of international business is the coordination of widely dispersed resources of their networks of relationships with partners. Such interdependencies affect their ability to compete and/or create economic wealth. In order...
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Singapore Banking Efficiency and Its Relation to Stock Returns: A Dea Window Analysis Approach
This paper utilises the non-parametric Data Envelopment Analysis (DEA) window analysis method to investigate the long-term trend in efficiency change of Singapore commercial banks during the period of 1993-2003. We found that listed Singapore commercial...
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The Development of Regional Marketing - Have Marketers Been Myopic?
Taking research by Warren J. Keegan as founding inspiration, this paper argues that regional market orientation is seen by marketers as antonymic to an international market orientation. Then, in using the identified relationship between globalisation...
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Managerial Incentives and the Treatment of Pre-Production Expenditure in the Mining Industry
This study investigates the extent of capitalization of pre-production expenditure for the 2003 financial year by 152 mining sector firms listed in Australia, Canada, South Africa, the United Kingdom and the United States of America. Level of capitalization...
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Vol. 13, No. 1, June

The Financial and Governance Characteristics of Australian Companies Going Private
This study assesses the characteristics of firms involved in going private transactions using a sample of 80 Australian companies going private during 1990 to 1999 and a matched sample of 80 public firms. The firm specific characteristics examined in...
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International Convergence of Accounting Standards: An Investigation of the Use of Ias "Options" Not Acceptable under Us Gaap
This study investigates the use of accounting policies contained in national standards or IAS that are not acceptable under US GAAP. Four policy areas (measurement of tangible assets, available-for-sale marketable securities and intangible assets; and...
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International Competitiveness and Sugar Strategy Options in Australia, Brazil and the European Union
Understanding of international competitiveness has primarily been pursued in terms of economic variables and market conditions. The roles of the government, the socio-cultural-political context in international business, and their effects on competitiveness...
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Entry Methods and International Marketing Decision Making: An Empirical Investigation
This paper investigates levels of adaptation and standardisation in international marketing tactics, and examines whether multinational companies are adapting or standardising their marketing mix elements in international markets. It is based on empirical...
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Vol. 11, No. 1, June

Choice Criteria of Listed Australian Public Companies for Selecting an Auditor: An Exploratory Study
The purpose of this research is to determine the choice criteria companies use in the auditor selection process for listed Australian public companies. This is the first Australian study to investigate this issue. The study drawn on international literature...
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Organizational Culture: Association with Commitment, Job Satisfaction, Propensity to Remain, and Information Sharing in Taiwan
This study explores the association between organizational cultural values and employee responses in a major diversified manufacturing company in Taiwan. Strong positive associations are found between organizational cultural values of respect for people,...
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Determinants of Environmental Reporting in Malaysia
This study empirically examines the incentives that motivate Malaysian listed companies to disclose environmental information in their annual reports. The study attempts to explain the occurrence of the environmental information with reference to some...
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Forecasting Credit Ratings Using an Ann and Statistical Techniques
In a liberal environment the conceptual importance of credit rating has increased significantly. The objective of this study is to explore and find out the effect of the financial performance data of a firm relative to the credit rating of a debt issue...
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Performance of High-Tech Firms' Resource and Capability-Based Development: Knowledge Acquisition, Organisational Utilisation and Management Involvement
The paper presents the differences in knowledge acquisition, organizational utilization and management involvement between domestic and foreign high-tech firms in China. The scope of the study is to test explicitly how a high-tech firm's different resources...
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