Zobrazeno 1 - 10
of 128
pro vyhledávání: '"HSIHUI CHANG"'
Publikováno v:
Advances in Operations Research, Vol 2015 (2015)
We examine the relationship between strategic positioning of firms and their production efficiency. Firms with competitive advantages based on either cost leadership or differentiation are able to outperform their competitors. Firms pursuing a cost l
Externí odkaz:
https://doaj.org/article/fa833d23d1a642a3895b426df86b8d98
Autor:
Hsihui Chang1, Yi-Ching Kao2, Mashruwala, Raj3 raj.mashruwala@haskayne.ucalgary.ca, Sorensen, Susan M.4
Publikováno v:
Journal of Accounting, Auditing & Finance. Oct2018, Vol. 33 Issue 4, p580-600. 21p.
Publikováno v:
Contemporary Accounting Research. 39:404-427
This study examines the effect of organized labor on corporate SG&A cost behavior. Organized labor could reduce the stickiness of SG&A costs through reducing a firm’s SG&A spending, or increase cost stickiness through raising adjustment costs. Usin
Publikováno v:
Journal of Business Finance & Accounting. 49:807-840
Publikováno v:
Production and Operations Management. 31:1492-1509
Prior studies report mixed evidence on the impact of customers’ bargaining power on supplier performance. We shed light on this mixed evidence by considering the moderating role of strategic fit. A strategically aligned supplier can provide long-te
Publikováno v:
European Accounting Review. 32:29-54
This paper examines whether and how foreign institutional donors play a monitoring role in the nonprofit sector. By analyzing 2567 Chinese nonprofit foundations from 2005 to 2014, we find that foun...
Publikováno v:
Asia-Pacific Journal of Accounting & Economics. 30:30-55
This study examines how engagement signing auditors’ career concerns affect audit fees and audit quality. Based on a sample of listed companies in China, we find that audit fees and audit quality a...
Publikováno v:
Review of Quantitative Finance and Accounting. 58:383-407
This study examines whether audit firm office size affects auditors’ risk tolerance in making client acceptance decisions. Analyzing publicly traded client portfolios of the Big 4 audit firms from 2003 to 2012, we find that large Big 4 offices are
Publikováno v:
Journal of International Accounting Research. 20:1-23
The China Securities Regulatory Commission (CSRC) launched the Campaign for Strengthening Corporate Governance of Public Companies in 2007. As part of this pilot program, public firms were required to report to the CSRC whether their boards had estab
Publikováno v:
Journal of Management Accounting Research. 33:9-27
We examine how suppliers' product market competition influences the relation between customer concentration and cost structure. Analyzing cost data from a sample of manufacturing firms, we find that suppliers exhibit more rigid cost structure when bo