Rating agencies claim to look through the cycle when assigning corporate credit ratings, which entails that they are able to separate trend components of default risk from transitory ones. To test whether agencies possess this competence, I take market-based estimates of one-year default probabilities of corporate bond issuers and estimate their long-run trend using the Hodrick-Prescott filter,...

This study attempted to investigate the effects of corporate social responsibility on firm performance. It also tried to identify the mediating role of corporate image on the relationship between corporate social responsibility and firm performance. This research collected data on latent constructs through a questionnaire administered survey of managers across a spectrum of industries in Bangla...

Learning is becoming increasingly digital not only in the academic context, but also in the corporate context. Research on how to adapt e-learning courses to the learner’s individual cognitive style is gaining momentum. However, especially in the corporate context, some more basic questions appear to be still unanswered such as whether differences in cognitive style explain differences in corpo...

The air cargo terminals (ACTs) recently focus on developing relationship with customers to meet their requirements and enhance loyalty in the competitive environments in Taiwan. The purpose of this study is to explore the effects of service quality, innovation capability and corporate image on customer’s satisfaction and loyalty of ACTs. After reviewing the literatures, the structural equation ...

Contrary to a Wiki where the opinion of the individual user disappears in favor of a more impartial ‘collective intelligence’, a weblog is author-centered, expressing the author’s subjective point of view. This particular property of weblogs played a fundamental role for the popularity weblogs gained for making implicit knowledge explicit in an unsolicited, selforganized way. However, empirical...

This paper examines the gender diversity in corporate boardrooms in Asia and the Pacific and how the diversity affects corporate performance. We find that boardroom gender diversity is low in Asia with 7.5% female representation on average in 2012, but showing a 1.8% improvement in 2013. The appointment of female directors and a gender-diverse boardroom are on average positively associated with...

This study aims to identify practical issues and concerns about collaborative learning in the workplace. For this purpose, the study examines perceptions of corporate personnel including learning managers and instructional designers related to workplace collaboration and associated technology tools that might foster or enhance it. First, we identify future research interests and concerns relate...

BY RAY BEEMAN AND ROBERT CARROLL W hile the current spotlight may be on upcoming elections, it is important to remember that lawmakers continue to discuss how to reform the U.S. tax system, laying the groundwork for potential future activity. As part of these discussions, some tax policy leaders have turned their attention to the idea of integrating the corporate and individual income tax syste...

In this study, I investigate the informativeness of aggregate equity purchases and sales by senior corporate officers and directors in a sample of 39 countries. I find that countrylevel insider trading signals are associated with future country-level market returns, controlling for other contemporaneous signals such as country-level earnings guidance and analysts’ forecasts, and risk factors su...

Mainstream Information Technology professionals have misunderstood the Pick environment for many years. The Pick environment has been conceived, designed and built with business solutions as its key driver. At its heyday there were over 3,000 business applications available across a very wide range of hardware platforms supporting from 1 to thousands of real time users. The tentative economic r...