This study explores the inter-relationships among atmosphere, crowding, and perceived service to patronage intention. Taiwan¡¦s night-market business district is used for empirical study. The results show that perceived service is a partial mediating element between business atmosphere and...

The relationships among the audit committee independence, nonfinancial performance and financial performance are quite complicated. They are not simply bivariate correlations. Rather, there may be mediating effects or moderating influences on these casual associations. Nonetheless, previous...

This paper applies a Difference-in-Difference method and Sobel’s procedure to examine the complex relationships among corporate governance, management accounting practice and organizational performance, and finds out that the organizations with the majority of independent directors and the...

While adopting knowledge management can improve firm performance, it is determined by implementing level of management accounting practices. Furthermore, it plays mediating role in the relationship between implementing management accounting practices and firm performance. This paper employs path...