International Management Review ISSN 1551-6849

Published bi-annually in March and September
IMR JOURNAL: ISSN 1551-6849
IMR is also distributed in China by China National Publications Import & Export Corporation: 714B0761

International Management Review (IMR) is a peer-reviewed journal published twice a year since 2004. IMR strives to strengthen local and cross-continental business management understanding, and creation of a global body of management knowledge by fostering dialogue among academics, researchers, and professionals from all over the world. IMR publishes both empirical and conceptual papers as well as articles that address emerging trends and concerns in the area of management, management science, management engineering, and other fields related to the broader scope of management.

The International Management Review (IMR) Journal invites the submission of papers for publication consideration. The goal of IMR is to facilitate management knowledge exchange among researchers and practitioners. IMR publishes biannually empirial and conceptual papers and scholarly researches.

The IMR independent website: www.usimr.org

Current Issue Vol 13, No 2, 2017

Authors

Ying Wang, Scott Butterfield, and Michael Campbell

Accounting Department, College of Business Montana State University-Billings, Billings, MT, USA

E-mail: ywang@msubillings.edu, scott.butterfield1@msubillings.edu mcampbell@msubillings.edu

Abstract

Maximizing profit is a key goal for most companies. Minimizing taxes paid is generally, if not universally, seen as a desirable component of that goal, and is the case for many companies in the US. However, most Chinese companies demonstrate an unusual pattern of paying more taxes than they report as tax expense. This unique tax-planning problem has resulted in Chinese firms having a cash effective cash rate 14% higher than their GAAP effective tax rates. The goal of this paper is to investigate how incentive pay schemes for various groups, and equity ownership for these groups affect tax-planning behavior by Chinese firms. Our results shed light on optimum compensation design for board of director members, executives and managers. We contribute to current literature by studying the effect of executive compensations, and equity holding on tax payment and reporting. We incorporate earnings management, Board of Supervisors and management equity holding in the analysis. We contribute to the current literature by focusing on temporary book tax differences and use real temporary book tax differences data instead of using proxies. We have not documented any link between earnings management and tax, further research is warranted in this area. Different earnings management detection methods can be applied.

Keywords

Earnings management; effective tax rates; executive compensation; insider equity holdings; book tax differences

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Authors

Max North, Ronny Richardson, Rakesh Patel*, and Luke Dabbs

Information Systems Department

Management and Entrepreneurship Department

Coles College of Business Kennesaw State University, GA, USA

Abstract

This article provides a preliminary and concise review of the economic flourishment of china and explores its growth and stability by probing in several economic components of the 21-century boom of China. These components include discussions on several topics, such as Diplomacy and Trade Agreements, Rise of the Economy in the 21st Century, the Shanghai Stock Exchange, Chinese Energy and Financial Industries, the Fall of the Chinese Stock Market, the Effect of Information Systems and Technology in Chinese Economics, and where China is now.

 

Keywords

Economic flourishment; Shanghai stock exchange; diplomacy and trade agreement

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Author

Andre S. Avramchuk

Faculty Director, Healthcare Management Programs

Department of Management, College of Business and Economics

California State University, Los Angeles, USA

Abstract

This article builds a conceptual argument for connecting subjective well-being (SWB) and corporate social responsibility (CSR), from the perspective of corporate healthcare costs. We propose that the higher the corporate attention to CSR programs that include SWB, the higher will be the corporate reputation for being socially responsible. We further posit that the higher the corporate attention to CSR programs that include SWB, the lower will be the corporate healthcare-related costs. These propositions augment the existing literature on SWB and CSR, specifically the widely accepted framework by Danna and Griffin (1999) describing the antecedents and consequences of well-being in the workplace.

Keywords

Subjective well-being; corporate social responsibility; healthcare cost; employee well-being

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Author

Jilin Zou

Linyi University, Linyi, Shandong, China

Email: zoujl@lyu.edu.cn

Abstract

In China, EAP have grown dramatically since the 1990s, but there are lack of conclusive evidences across big and small companies about EAP effectiveness. Using qualitative approach, this case study investigated the effectiveness of EAP and some related critical influential factors in a small company with four employees in Linyi City. Four critical factors were associated with the participants’ experience of EAP, which can impact the effectiveness and limitations of the EAP. We concluded with suggestions for improving the effectiveness of the EAP of small company in modern China.

Keywords

employee assistance program; small company; effectiveness; qualitative research; semi- structured interviews

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Authors

Arthur Lok and Lloyd He

China Institute for Innovation, Shanghai, China

Abstract

Innovation is a big buzzword in China in recent years. However, there is quite few innovative products in the market. Part of the issue is due to lack of innovation capability, and part of the issue is the lack of innovation process. The authors suggested an easy-to-implement process of product innovation and have implemented in different companies. This process includes four major steps: Insight; Ideation; Conversion; Diffusion. This article intends to articulate the process and introduces the key elements for installing the process. The process is explained through a case study of a product launched in December 18, 2016, by a local home appliance manufacture, Haier Corporations.

Keywords

Innovation; electrical water heater; insight; idea; concept

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Authors

Deng Jiayu, Chen Qishan*, Yang Shuting, Xu Yue

Guangdong Key Laboratory of Mental Health and Cognitive Science/Center for Studies of Psychological Application/School of Psychology, South China Normal University Guangzhou, China

Abstract

Using a sample of 68 work teams (68 work team leaders and their 380 followers) in 14 schools, this study investigated the relationships between work engagement (leaders’ and followers’) and subjective career success. Structural equation model and hierarchical linear model were applied to analyze the survey data. Results revealed that leaders’ work engagement positively influenced their followers’ subjective career success, and this relationship was mediated by the followers’ work engagement. Leaders’ work engagement acted as a moderator in the relationship between followers’ work engagement and subjective career success. Implications of these findings, limitations, and directions for future research were discussed in the final part of the paper.

Keywords

subjective career success; work engagement; work team

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Authors

Mark S. Hiatt and Ronny Richardson

Management and Entrepreneurship Department

Coles College of Business Kennesaw State University, GA, USA

mhiatt1@kennesaw.edu, rrich68@kennesaw.ed

Abstract

The purpose of this study was to investigate the stress experienced by university students during a higher education (HE) organizational merger. Data were obtained by employing a survey designed to measure Post Traumatic Stress Disorder (PTSD) in human subjects. The survey population was taken from students in both involved institutions (n=93) who experienced the subject merger. Six of the eight groups surveyed displayed significant stress differences. Students from the smaller university experienced stress related to the cancellation of academic majors, new requirements to finish prior academic programs, and a general lack of information on the conduct of the merger. Students from the larger university experienced stress for mainly logistical reasons, i.e., a lack of parking spaces or available classes. Additionally, many students from the smaller university experienced potentially debilitating levels of PTSD categorized stress. This study demonstrates that students experience significant levels of stress during a HE merger and that in some cases these stress levels can be devastating. Understanding that HE mergers can create significant stress levels in students could allow administrators to more carefully address student stress levels. The consequences for student stress during a HE merger has not been extensively studied. This is the first study to actively investigate stress development for this type of situation and this target group. Similarly, the stress effect of mergers on customers in other industries outside of higher education has not been extensively studied, thereby suggesting a new area of research activity.

Keywords

University students; stress; organizational change; post-traumatic stress disorder

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