Purpose – Banks are the major suppliers of external funds for companies in China. The purpose of this paper is to examine whether Chinese banks exercise effective monitoring over borrowers in two lending decisions, including loan interest rates and loan renewals. Design/methodology/approach...

Purpose – This paper describes the design and implementation of an activity-based costing (ABC) system for a textile company in Taiwan. Design/methodology/approach – An in-depth field investigation by collecting and analyzing 39 months of field data, gathering information from files and...

This paper describes the findings of a study aimed at providing a replication and extension in China of studies focused on incentive compensation practices of automobile retailers in the USA and the Netherlands. Rich, detailed data-sets from all three countries are analysed together and in...

The purpose of this study aims to employ an analytic approach to analyze efficient managerial strategies for advancing new service development (NSD) by involving viewpoints of customer needs and expectations within a financial service context. This paper uses a sample of potential banks' credit...

This study examines the extent of managers' opportunistic behaviour in influencing their own executive stock incentive plans in an emerging market economy, namely, China. Using a sample of 53 stock incentive plans in Chinese publicly listed companies during 2006-2007, we find a significant...

The purpose of this paper is to assess the behavioral attitudes of Indonesian information system managers and top level managers towards the organizational aspects of information system development and implementation. Important key factors under investigation include participation, training, top...

Academic journals focusing on specialised areas of accounting have proliferated in recent years. This has increased attention to identifying the top specialty journals to assist faculty performance evaluation. While several recent studies have identified highly consistent sets of top-ranked...

Numerous studies in developed Western countries have shown that firms' strategic choices are responsive to attributes of their external environment. In turn, performance-measurement systems are used to support strategy implementation, which then affect firm performance. However, institutional...