Ownership structure, contingent-fit, and business-unit performance: A research model and empirical evidence

Jermias, Johnny; Gani, Lindawati

doi:10.1016/j.intacc.2005.01.004

Cited by 17 publications

(27 citation statements)

References 24 publications

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“…By using moderated regression analysis, Hartmann and Moers (1999) tested contingency hypotheses that predict interaction effects between budgetary and contextual variables. Building on fitness landscape theory, Jermias and Gani (2005) defined contingent-fit as the weighted sum of the independent contribution of each contextual variable to the chosen strategy. HassabElnaby et al 2005…”

Section: The Concept Of "Fit"mentioning

confidence: 99%

“…The higher the level of fit, the better the performance. Jermias and Gani (2005) considered "contingent fit" as one of the most appropriate approaches for examining the relationship between evolving system and performance. Organizational performance in this thesis is studied along two major dimensions, effectiveness and efficiency, as discussed in Section 3 of this chapter.…”

Section: Framework and Modelmentioning

confidence: 99%

“…Prior research suggested that institutional owners that hold large blocks of shares have both the incentives to monitor management and the voting power to bring pressure to bear on management to effect change when control problems surface (Ashbaugh-Skaife, Collins and Kinney, 2007). However, concentrated ownership, especially when the controlling shareholder is either an individual or a family member, will have a negative impact on a company's performance (Jermias and Gani, 2005). This thesis also posits that managers of firms with more concentrated ownership face greater incentives to adopt BSC due to increased monitoring and greater litigation threats from concentrated owners.…”

Section: Ownershipmentioning

confidence: 99%

“…The endogenous nature of the adoption of BSC measures raises a potential problem in assessing the performance consequences of BSC measures. Said et al (2003) (Chenhall and Langfield-Smith, 1998;Jermias and Gani, 2005).…”

Section: Hypotheses -Bsc Use In Executive Compensation and Corporatementioning

confidence: 99%

“…In general, it is desirable to have a higher level of measurement (e.g., interval or ratio) rather than a lower one (nominal or ordinal). personal interviews, and field observations that tend to vary from study to study (Abernethy and Stoelwinder, 1995;Ittner and Larcker, 2001;Jermias and Gani, 2005).…”

mentioning

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The author retains copyright ownership and moral rights in this thesis. Neither the thesis nor substantial extracts from it may be printed or otherwise reproduced without the author's permission. AVIS: L'auteur a accordé une licence non exclusive permettant à la Bibliothèque et Archives Canada de reproduire, publier, archiver, sauvegarder, conserver, transmettre au public par télécommunication ou par l'Internet, prêter, distribuer et vendre des thèses partout dans le monde, à des fins commerciales ou autres, sur support microforme, papier, électronique et/ou autres formats. L'auteur conserve la propriété du droit d'auteur et des droits moraux qui protège cette thèse. Ni la thèse ni des extraits substantiels de celle-ci ne doivent être imprimés ou autrement reproduits sans son autorisation. In compliance with the Canadian Privacy Act some supporting forms may have been removed from this thesis. While these forms may be included in the document page count, their removal does not represent any loss of content from the thesis. Conformément à la loi canadienne sur la protection de la vie privée, quelques formulaires secondaires ont été enlevés de cette thèse. Bien que ces formulaires aient inclus dans la pagination, il n'y aura aucun contenu manquant.

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Section: The Concept Of "Fit"mentioning

confidence: 99%

Section: Framework and Modelmentioning

confidence: 99%