Journal of Managerial Issues

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Operating income, residual income and EVA: which metric is more value relevant--a comment.
This comment concerns two main issues that have been presented and discussed by Chen and Dodd (2001). Firstly, epistemologically, economic value added (EVA) is of dubious worth because it is constru . . .

Auditors' employment with clients and interaction with their former CPA firm.
It is not unusual for auditors to accept employment with audit clients upon leaving the audit firm. For example, Imhoff (1978) found that approximately 20 percent of the auditors in his sample accep . . .

Toward an understanding of how organizations create manufacturing flexibility *.
In today's competitive environment, success is not about the surfeit of assets that an organization can flaunt. It is about the flexibility of those assets. It is about how organizations adjust to e . . .

Enhancing performance with product-market innovation: The influence of the top management team.
Powerful competitors and rapid technological change have made the quest for competitive advantage more difficult and its accomplishment less sustainable (D'Aveni, 1994). Corporate entrepreneurship i . . .

Equity Sensitivity Theory: A test of responses to two types of under-reward situations.
Equity Sensitivity (Huseman et al., 1987) has proven to be a refinement of the original Equity Theory (Adams, 1963, 1965). However, if Equity Sensitivity (Huseman et at., 1987) is to prove more usef . . .

Competitive analysis: do managers accurately compare their firms to competitors?
Analysis of one's competitors has long been a staple of firms' competitive preparation. Much has been written about why and how competitive analysis should be performed (Fuld, 1985; Porter, 1980). F . . .

Buyer-supplier contracting: contract choice and ex post negotiation costs.
Structuring partnerships to facilitate long-term, productive relationships is a central concern of researchers in strategy, marketing, law, and economics (Dyer, 1997; Heide and John, 1990; Macneil, . . .

Insights into gender discrimination in employment compensation through the use of classification models.
The Equal Pay Act of 1963 requires employers to pay women and men who do the same job, or a similar job, under the same working conditions, and requiring the same skills, the same pay (Fay and Rishe . . .

Mitigating gender-specific superior ethical sensitivity when assessing likelihood of fraud risk *.
The emphasis on the importance of ethics in financial reporting and social responsibilities for corporate entities has increased in recent years, such that auditors have been made liable for the ass . . .

Preparing students for success in team work environments: the importance of building confidence.
An important skill for employees today is the ability to work amid fast business growth while remaining satisfied with their jobs and performing to the best of their abilities. Teams are increasingl . . .

The significance of gender in explaining senior executive pay variations: an exploratory study.
Gender pay equity has been a point of interest to the public as well as to business and economic researchers for many years. Recently, Catalyst, an organization established to promote women in busin . . .

Reexamining the relationship between action preferences and managerial risk behaviors *.
The assessment of risk and its relationship with expected returns is a central concern of strategic management and has been extensively researched (McNamara and Bromiley, 1999; Sitkin and Pablo, 199 . . .

Firm performance and CEO pay: relational demography as a moderator *.
Boards of directors of business firms typically establish committees to deal with their two most pressing problems, limited time and complex issues (Lorsch and MacIver, 1989; Conyon and Peck, 1998). . . .

An examination of pre-merger executive compensation structure in merging firms *.
In recent years, growth through acquisition has been an important strategy for many firms. While considerable attention has been devoted to merger valuation analysis, less consideration has been pai . . .

Journal of Managerial Issues.
Dear Readers: It is my pleasure to send you the Fall 2002 (XIV, 3) issue of the Journal of Managerial Issues. Our goal is to publish high quality, rigorous original work that promises to be of int . . .

Journal of Managerial Issues.
Charles C. Fischer. Editor in Chief, Charles C. Fischer Dear Readers: It is my pleasure to send you the Summer 2002 (XIV, 2) issue of the Journal of Managerial Issues. Our goal is to publish h . . .

The effect of gender on the recruitment of entry-level accountants.(research)
level accountants or the gender of accounting firm recruiters has an effect on hiring decisions made by public accounting firms. Title VII of the Civil Rights Act of 1964 prohibits employment discri . . .

Workplace sexual harassment law: an empirical analysis of organizational justice and legal policy.
Enacted during a period of social upheaval in the U.S., Title VII of the Civil Rights Act of 1964 outlawed discrimination based on race, national origin, religion, and sex. Congressional debates on . . .

Perceived managerial discretion: an analysis of individual ethical intentions.
The abuse of managerial discretion and the failure of managers to exercise discretion can be very costly to organizations. For this reason, there has been a renewed interest in understanding manager . . .

Team sense-making: a mental model for navigating uncharted territories.
If the use of teams in the workplace makes such good intuitive sense, then why do managers and workers often find team experiences frustrating and their results disappointing? Fortune, Business Week . . .

The influence of motivation to attend, ability to attend, and organizational commitment on different types of absence behaviors.
In the past twenty years over 500 books and papers have been written about absenteeism (Harrison and Martocchio, 1998). This is not surprising considering the importance of controlling absenteeism f . . .

Strategic aggressiveness, variation, and surprise: how the sequential pattern of competitive rivalry influences stock market ret
In a boxing match, a boxer may use a particular sequence of punches, such as series of jabs followed by an uppercut punch. The opponent may respond adaptively with a similar sequence or a very diffe . . .

Performance evaluation of credit unions: reaping the benefit of tax status.
This study examines agency costs in a particular type of not-for-profit institution, credit unions. Crittendon and Crittendon (2000) address the need for more strategic management studies in the not . . .

An empirical examination of a merit bonus plan.(Statistical Data Included)
One of the most frequently used methods of rewarding employees involves compensation based upon performance. Recently, a Tower's Perrin survey indicated that of 770 North American organizations, mor . . .

Associations between internal controls and organizational citizenship behavior (*).
In his landmark book, The Functions of the Executive (1938), Barnard stated that organizational moral behavior is obtained only through a cooperative effort among all employees. Top management, howe . . .

A multidimensional examination of slack and its impact on innovation.
The concepts of organizational slack and innovation are central elements in the strategic management literature. Innovation in particular has received a great deal of attention in the recent past (H . . .

The impact of forced CEO turnover on committee structure.(effect of chief executive officer succession on board committees)
In a decade where corporate restructuring is common, it is not surprising to read about replacement CEOs who bring in their own management teams. Consider, for example, Albert J. 'Chainsaw Al' Dunla . . .

The impact of moral intensity dimensions on ethical decision making: Assessing the relevance of orientation (*).
During the last decade, calls for increasing the emphasis of ethics in individual and corporate decision making have come from many diverse sources including public interest groups, political and re . . .

Selecting Employees For Fit: Personality And Preferred Managerial Style.(Statistical Data Included)
Today's workplace is changing. Organizational structures and the role of first-line managers within these structures are undergoing a transformation (Boyett and Conn, 1991; Lawler, 1992). As the rol . . .

Beyond Self-Efficacy: Interactive Effects Of Role Conflict And Perceived Collective Efficacy.(Statistical Data Included)
The last three decades have produced a number of studies that have examined the antecedents and consequences of self-efficacy. In general, reviews of the literature describe self-efficacy as an indi . . .

When Do Feedback, Incentive Control, And Autonomy Improve Morale? The Importance Of Employee-Management Relationship Closeness.(
Managers of one large corporation were expecting the generosity of their annual incentive award to build employee morale. Instead interviewees reported, for example, "It has absolutely no effect on . . .

Relationships Among Gender, Type Of Humor, And Perceived Leader Effectiveness.(Statistical Data Included)
The use of humor in organizational relations is unfolding as an important, though under-researched, managerial topic. Although it has been suggested for some time that humor may be a valuable manage . . .

Do Supportive Organizations Make For Good Corporate Citizens?(Statistical Data Included)
In today's competitive business climate there is greater recognition of the importance that employee extra-role work behaviors play in organizational effectiveness (Borman and Motowidlo, 1993; Van D . . .

The Influence Of Product Customization And Supplier Selection On Future Intentions: The Mediating Effects Of Salesperson And Org
As evidenced by the literature, understanding long-term, buyer-seller relationships has emerged as a central topic in the area of interorganizational research. Much of the work in this area suggests . . .

An Evaluation Of The Survival Model's Contribution To Thrift Institution Distress Prediction (*).
Previous thrift studies use a variety of methodological approaches to predict financial institution distress over a fixed time horizon, including discriminant analysis (Altman, 1977; Pantalone and P . . .

An Investigation Into The Inter-Relationships Of Work-Family Conflict, Family-Work Conflict And Work Satisfaction.
Conflict between work and family responsibilities and its effects on employees is an issue of increasing importance in both popular and academic publications. Recently, Business Week (Hammonds, 1997 . . .

An Exploratory Examination Of The Knowledge Transfer Of Strategic Management Concepts From The Academic Environment To Practicin
". . . when an academic field has as its charge the thoughtful preparation and guidance of practitioner professionals, and when an academic field deals in a domain that vitally affects societal well . . .

Negotiating With China: Exploratory Study Of Relationship-Building.
Although the importance of relationship-building in business and in other types of negotiations in East Asia and in other high-context societies has been stressed by a number of authors (Chen and Fa . . .

Supervisory Emotional Support And Burnout: An Explanation Of Reverse Buffering Effects.
The current operating and economic conditions for organizations have had a substantial impact on employees' work demands and obligations. Businesses are increasingly pressured to make rapid changes . . .

Responsibilities In The "New Employment Relationship": An Empirical Test Of An Assumed Phenomenon.
There has recently been an explosion of interest in the perceived changing relationship between employers and employees among academics (e.g., Hendry and Jenkins, 1997; Sims, 1994; Sparrow, 1996) an . . .

Diversity And Managerial Value Commitment: A Test Of Some Proposed Relationships.
In recent years, many U.S. companies have become more aggressive in their push to create diversity in their management cadre (Anfuso, 1995; Greenslade, 1991; Munk, 1998; Thomas, 1990; Thomas and Ely . . .

Early Retirement Penalties In Defined Benefit Pension Plans.
As organizations have increased their efforts to downsize over the past two decades, the amount of attention being paid to how organizations deal with early retirement issues has increased as well ( . . .

Sanctioned Versus Non-sanctioned Political Tactics.(political behavior within organizations)(Statistical Data Included)
Organizations are becoming increasingly political entities and the field of political behavior is vastly recognized as important in the everyday life of organizational members. In general, the compe . . .

Presentation Self-Efficacy: Increasing Communication Skills Through Service-Learning [*].(business students)(Statistical Data In
Communication skills are critical to effective job performance, career advancement, and organizational success (Cohen, 1999; Curtis et al., 1989; Flatley, 1990; Messmer, 1999; Roebuck et al., 1995; . . .

Leadership And Motivation: The Effective Application Of Expectancy Theory.
In this article, we discuss the application of a motivational model that provides a practical tool for individuals wishing to assume leadership roles. This model, namely expectancy theory (Vroom, 19 . . .

Follower Motive Patterns As Situational Moderators For Transformational Leadership Effectiveness.(Statistical Data Included)
While the study of leadership has been dominated by situational approaches for the past three decades (Fiedler, 1967; House, 1971; Kerr and Jermier, 1978; Howell and Dorfman, 1981; Schriesheim, Neid . . .

Understanding The Impact Of Human Resource Diversity Practices On Firm Performance [*].
The recent business trends of globalization and increasing inter-group differences has turned scholarly attention to the management of demographic differences. According to Clinton's Initiative on R . . .

The Effects Of Pre-entry Experiences And Socialization Tactics On Newcomer Attitudes And Turnover.(Statistical Data Included)
Over two decades of research has indicated that initial experiences with an organization influence newcomers' work attitudes and behavior (Feldman, 1976; Saks and Ashforth, 1997). For example, pre-e . . .

Evaluating The Economics Of Short- And Long-Run Production-Related Decisions [*].(activity-based costing)
The role of activity-based costing (ABC), like any accounting system, is to provide information for assessing the economic consequences of resource allocation decisions. The primary focus of ABC inv . . .

The Effects Of Bureaucratization On Corruption, Deviant And Unethical Behavior In Organizations.
Economists have developed a large literature on optimal contracting in a principal-agent setting, illustrating how a labor contract can overcome informational asymmetries. Authors such as Tirole (19 . . .