دانلود رایگان مقاله لاتین افشای کارشناسان از سایت الزویر
عنوان فارسی مقاله:
کارشناسان یا رقبا: تقلید و افشای داوطلبانه
عنوان انگلیسی مقاله:
Experts or rivals: Mimicry and voluntary disclosure
سال انتشار : 2017
برای دانلود رایگان مقاله افشای کارشناسان اینجا کلیک نمایید.
بخشی از مقاله انگلیسی:
2. Literature review
Most previous research evidence for the existence of imitation trends in the voluntary disclosure of non-financial information focuses on reporting corporate social responsibility (CSR) practices. Using an institutional approach, this prior research indicates that firms tend to adopt typical practices of their relevant organizational fields (e.g., Aerts et al., 2006; Comyns, 2016; Hahn & Kühnen, 2013; Higgins et al., 2015; Rego et al., 2015) or mimic the disclosure behavior of reference organizations (e.g., Moseñe et al., 2013). In addition, this research stream provides evidence of imitation trends in the adoption of Global Reporting Initiative (GRI) reporting standards (Nikolaeva & Bicho, 2011) and the adoption of integrated sustainability and financial reporting (Frias-Aceituno et al., 2014). Furthermore, some accounting literature provides insights about the imitation of voluntary disclosure practices. Lu and Tucker (2012) investigate the imitation of voluntary disclosure decisions involving non-financial information and incorporate mimetic behavior as a control variable in their model to test the relationship between earnings management and the revelation of strategic plans. Similarly, prior work provides some insights into imitation trends in the voluntary disclosure of financial information. Tse and Tucker (2010) find that the disclosure behavior of peers influences individual firms' disclosure of negative income warnings. Botosan and Harris (2000) include mimetic behavior as a control variable when testing the influence of competition on firms' disclosure behavior. Similarly, Brown et al. (2006) provide evidence of intra-industry herding behavior in capital spending disclosure. Finally, Houston, Lev, and Tucker (2010) use imitation as a control variable to analyze the factors behind earnings guidance. Although useful, this prior work does not provide clear evidence about the different forces driving imitation of disclosure practices of financial and non-financial information. Likewise, it explores the existence of imitation effects in settings in which firms disclose information mostly to satisfy the information needs of financial markets. We aim to enrich this prior knowledge by exploring the drivers of imitation in a setting in which the main users of the information are agents in the product market (e.g., customers and competitors). To accomplish this goal, this study draws from empirical research on the imitation of different firm decisions and practices, such as the existence and dynamics of imitation patterns on entry into new market niches (Debruyne & Reibstein, 2005), adoption of e-commerce (Bhatnagar, Nikolaeva, & Ghose, 2016), adoption of electronic medical records (Angst, Agarwal, Smith, Sambamurthy, & Kelley, 2010), introduction of new product technologies (Giachetti & Lanzolla, 2016), engagement with mergers and acquisitions (Yang & Hyland, 2006), and technological convergence of products (Giachetti & Dagnino, 2015). Refer to Lieberman and Asaba (2006) and Ordanini et al. (2008) for comprehensive reviews of prior theoretical and empirical research on inter-organizational imitation.
برای دانلود رایگان مقاله افشای کارشناسان اینجا کلیک نمایید.
کلمات کلیدی:
Earnings Performance and Discretionary Disclosure - Miller - 2002 ... onlinelibrary.wiley.com/doi/10.1111/1475-679X.00043/abstract by GS Miller - 2002 - Cited by 565 - Related articles Abstract. While the influence of earnings performance on disclosure is a fundamental issue in the disclosure literature, our understanding of this influence is ... [PDF]Essays in voluntary disclosure and information ... - e-Archivo Principal orff.uc3m.es/bitstream/handle/10016/19066/gilberto_marquez_tesis.pdf?sequence... by G Márquez Illescas - 2014 - Related articles Chapter 1: Experts or Rivals: mimicry and voluntary disclosure. 4. Chapter2: Impatience is the power's feebleness: information sharing and delay costs 36 ... Collective Exposure: Peer Effects in Voluntary Disclosure of Personal ... link.springer.com/chapter/10.1007/978-3-642-27576-0_1 by R Böhme - 2011 - Cited by 9 - Related articles Collective Exposure: Peer Effects in Voluntary Disclosure of Personal Data ... such as similarity of context, social proximity, and mimicry of success factors. Cano-Rodríguez, Manuel; Márquez-Illescas, Gilberto; Núñez-Nickel ... https://www.researchgate.net/.../312029184_Cano-Rodriguez_Manuel_Marquez-Illescas... Cano-Rodríguez, Manuel; Márquez-Illescas, Gilberto; Núñez-Nickel, Manuel (2017). "Experts or rivals: Mimicry and voluntary disclosure". Journal of Business ... Gilberto Marquez Illescas - Google Sites https://sites.google.com/site/gilbertomarquezillescas In addition to topics related to my current research on voluntary disclosure I would ... a) Experts or rivals: Mimicry and voluntary disclosure (With Manolo Nuñez ... Voluntary disclosure - Wikipedia https://en.wikipedia.org/wiki/Voluntary_disclosure Voluntary disclosure is the provision of information by a company's management beyond requirements such as generally accepted accounting principles and ... Public Law and Legal Institutions https://books.google.com/books?isbn=0199684251 Francesco Parisi - 2017 - Business & Economics However, now each P-type would benefit from voluntary disclosure since it would allow D to accept P's demand without fear of mimicry by lower-damaged ...
