Wyniki wyszukiwania - Biblioteka Nauki

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Understanding Academic Entrepreneurship : a Signalling Theory Perspective

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Olszewski M.

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nr nr 4

71-82

EN

Objective: The objective of the article is to apply signalling theory to explain researchers' engagement with the industry and the barriers to collaboration. Research Design & Methods: A mixed-mode study was carried out among scholars to explain the role of signalling on academic entrepreneurial engagement. The links between signalling and entrepreneurial engagement were assessed in the quantitative part using a sample of researchers from Poland. Moreover, qualitative research helped identify additional forms and barriers of signalling, which were not considered in the quantitative part. The IBM SPSS Statistics and Atlas.ti software was used in the data analysis.Findings: In line with signalling theory, scientists' signals were divided into three groups: individual and organizational characteristics, researchers' actions, and third-party endorsements. Results show that the third-party endorsements expressed by researchers' active involvement in professional organizations enhance entrepreneurial engagement. In the qualitative part the role of signalling through graduates and the problem of the signalling cost were identified.Implications & Recommendations: Signalling sheds light on university-industry relationships through a new lens, explaining the matching process and cooperation barriers. Stimulating collaboration requires understanding the specific language of signals used by both scientists and business partners. Therefore, this research calls for action to strengthen scientists' communication skills, more frequent interpersonal contacts with business representatives, and communication of scientific and non-scientific competencies.Contribution & Value Added: The theoretical focus on signalling theory can advance the extensive research on academic entrepreneurship. This theory explains how actors are selected for cooperation and describes the mechanism of partner selection. It also enables the reinterpretation of previous research related to the characteristics and activities of researchers and their relevance for undertaking collaborations. (original abstract)

2

Czynniki kształtujące poziom ujawnień obligatoryjnych o wartościach niematerialnych polskich spółek giełdowych

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Grzybek O.

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nr nr 2

49-67

XX

Cel: Weryfikacja wpływu wybranych czynników na poziom ujawnień obligatoryjnych o wartościach niematerialnych według MSR 38, dokonywanych przez spółki notowane na Giełdzie Papierów Wartościowych w Warszawie. Metodyka/podejście badawcze: Na podstawie analizy treści 117 skonsolidowanych sprawozdań finansowych za 2018 rok wyznaczono indeksy ujawnień obligatoryjnych o wartościach niematerialnych, stanowiące zmienne zależne w analizie regresji wielorakiej. Wyniki: Zgodnie z teorią sygnalizacji podmioty sygnalizują swoją wysoką jakość (zyskowność) poprzez dokonywanie kosztownych ujawnień zaawansowanych. Podmioty niższej jakości (mniej zyskowne) angażują się w większym stopniu w ujawnienia podstawowe, łatwe do przygotowania na podstawie danych z systemów finansowo-księgowych. Większa liczba znaczących akcjonariuszy (wyższa asymetria informacji) wymusza wyższy poziom raportowania informacji obligatoryjnych, zwłaszcza zaawansowanych. Ograniczenia/implikacje badawcze: Ograniczona wielkość próby i jej przekrojowy charakter. Oryginalność/wartość: Artykuł zwraca uwagę na fakt, że ujawnienia obligatoryjne nie są jednorodną grupą. Uwzględnianie zróżnicowanego kosztu przygotowania informacji podstawowych i zaawansowanych może przyczynić się do rozwoju wiedzy w obszarze zgodności raportowania z wymogami prawa rachunkowości. (abstrakt oryginalny)

EN

Purpose: The purpose of this paper is to investigate the factors that influence compliance with IAS 38 mandatory disclosure requirements for intangible assets by companies listed on the Warsaw Stock Exchange. Methodology/approach: Based on the content analysis of 117 consolidated financial statements for 2018, disclosure indexes were calculated, which serve as independent variables in multiple regression analysis. Findings: In line with signaling theory, entities signal their superiority (high profitability) with costly signals, i.e., disclosing information that cannot be easily obtained from accounting systems (referred to as advanced disclosures). Low-quality firms (with lower profitability) disclose basic information more intensively, which can be easily obtained from accounting systems, and at a low cost. A higher number of significant shareholders (higher information asymmetry) forces better compliance, especially with regard to advanced disclosure. Research limitations/implications: Limited and cross-sectional research sample. Originality/value: The paper demonstrates that mandatory disclosure items differ with respect to the preparation cost. Considering basic and advanced disclosure (with low and high preparation costs, respectively) is potentially beneficial for a deeper understanding of the field. (original abstract)

3

The Effect of Brand Credibility on Search and Credence Goods: A Cross-Country Analysis of Korea, China & France

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Park J. , Chenghui X. , Kim R. B.

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nr nr 2

199-209

EN

The purpose of this research is to investigate how brands as signals affect brand attributes/benefits and brand choices for search and credence goods. The empirical model approximates the relationship between brand credibility (BR) and consumers' purchase intention (BCP), which is mediated by four selected constructs: perceived quality (PQ), information cost saved (ICS), lower perceived risk (LPR) and relative price (RP). This study examines the importance of brand credibility as a latent construct for brand attributes and benefits which influence consumers' brand choices and purchase intentions. Consumers' brand choice making process is assessed for three major consumer markets - Korea, China and France - for the month of October 2020. Different outcomes of the relative path importance in two product categories of three consumer markets evidently show that brand may need to 'signal' appropriate features (i.e., brand attributes/benefits) and context (i.e., elements of marketing mix) for various product/market conditions and consumer characteristics. (original abstract)