The 1997 economic crisis faced by many East Asian economies has generated a substantial amount of debate largely focused on issues such as the roles and functions of good corporate governance （CG）. Lack of transpare...The 1997 economic crisis faced by many East Asian economies has generated a substantial amount of debate largely focused on issues such as the roles and functions of good corporate governance （CG）. Lack of transparency has been singled out as the major culprit of the crisis and it has been alleged to cause management to indulge themselves in unhealthy activities such as income smoothing （IS） act. The paper extends Nasuhiyah, Hian, Sob and WEI （1994） by incorporating contextual variables that proxy for CG, ownership structure and audit quality. The empirical analysis is conducted on a sample of Bursa Malaysia listed companies for a period between 1991 and 2000. The main intention of taking this time span is to observe to what extend has previous business operations inculcated the feature of CG in the running of their companies＇ activities despite not being obligatory for them to uphold. The results showed that the existence of non-executive directors and the presence of brand name auditors to be significant in hindering the management from indulging in IS. The study opens the way for a richer understanding of the links among CG, ownership structure, audit quality and IS in Malaysia.展开更多
The present paper is an analysis of the female resisters under the patriarchy in the African-American female writer, Toni Morrison＇s Song of Solomon, which was published in 1977 and won the National Book Critics Circ...The present paper is an analysis of the female resisters under the patriarchy in the African-American female writer, Toni Morrison＇s Song of Solomon, which was published in 1977 and won the National Book Critics Circle Award and American Academy and Institute of Arts and Letters Award. The paper focuses on how the females in Song of Solomon--Ruth and her Daughters--resist the patriarchy.展开更多
The aim of this paper is to show how qualitative and quantitative approaches can be complementary to study internet financial communication in a thesis by papers and how grounded theory （GT） can be the link among th...The aim of this paper is to show how qualitative and quantitative approaches can be complementary to study internet financial communication in a thesis by papers and how grounded theory （GT） can be the link among the different papers of the thesis. The study context of our thesis was the unregulated markets of New York Stock Exchange （NYSE） Euronext Brussels and the problematic rose from this context： What is the voluntary effort of communication when there is no obligation of internet financial communication？ Four papers tried to answer this central question and other following research questions. To answer those research questions, several methodological approaches were used： content analysis of websites and scoring, linear regression, paired sample, and interviews. At the end of our thesis by papers, we discovered that GT was the general methodological travel among the papers： Every article had for vocation to try to answer the questions raised by the previous article.展开更多
文摘The 1997 economic crisis faced by many East Asian economies has generated a substantial amount of debate largely focused on issues such as the roles and functions of good corporate governance （CG）. Lack of transparency has been singled out as the major culprit of the crisis and it has been alleged to cause management to indulge themselves in unhealthy activities such as income smoothing （IS） act. The paper extends Nasuhiyah, Hian, Sob and WEI （1994） by incorporating contextual variables that proxy for CG, ownership structure and audit quality. The empirical analysis is conducted on a sample of Bursa Malaysia listed companies for a period between 1991 and 2000. The main intention of taking this time span is to observe to what extend has previous business operations inculcated the feature of CG in the running of their companies＇ activities despite not being obligatory for them to uphold. The results showed that the existence of non-executive directors and the presence of brand name auditors to be significant in hindering the management from indulging in IS. The study opens the way for a richer understanding of the links among CG, ownership structure, audit quality and IS in Malaysia.
文摘The present paper is an analysis of the female resisters under the patriarchy in the African-American female writer, Toni Morrison＇s Song of Solomon, which was published in 1977 and won the National Book Critics Circle Award and American Academy and Institute of Arts and Letters Award. The paper focuses on how the females in Song of Solomon--Ruth and her Daughters--resist the patriarchy.
文摘The aim of this paper is to show how qualitative and quantitative approaches can be complementary to study internet financial communication in a thesis by papers and how grounded theory （GT） can be the link among the different papers of the thesis. The study context of our thesis was the unregulated markets of New York Stock Exchange （NYSE） Euronext Brussels and the problematic rose from this context： What is the voluntary effort of communication when there is no obligation of internet financial communication？ Four papers tried to answer this central question and other following research questions. To answer those research questions, several methodological approaches were used： content analysis of websites and scoring, linear regression, paired sample, and interviews. At the end of our thesis by papers, we discovered that GT was the general methodological travel among the papers： Every article had for vocation to try to answer the questions raised by the previous article.
