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Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms
Statement of Financial Accounting Standards No. 157 (FAS No. 157), Fair Value Measurements, prioritizes the source of information used in fair value measurements into three levels: (1) Level 1 (observable inputs from quoted prices in active markets), (2) Level 2 (indirectly observable inputs from quoted prices of comparable items in active markets, identical items in inactive markets, or other market-related information), and (3) Level 3 (unobservable, firm-generated inputs). Using quarterly reports of banking firms in 2008, we find that the value relevance of Level 1 and Level 2 fair values is greater than the value relevance of Level 3 fair values. In addition, we find evidence that the value relevance of fair values (especially Level 3 fair values) is greater for firms with strong corporate governance. Overall, our results support the relevance of fair value measurements under FAS No. 157, but weaker corporate governance machanisms may reduce the relevance of these measures.
Journal Article
THE VALUES OF ISLAMIC CONDUCT IN THE JAVANESE NOVEL BY TULUS SETIYADI
Javanese novel is one of the literary works which is still popular today. It is closely related to the author's background, such as social conditions, education, and religion. Every Javanese novel contains the values of character education or moral values that the author wants to convey to the readers. Thus, as a literary work, it cannot be separated from religion. This study aimed to analyze and describe Islamic moral values in Javanese novels. The data sources of the current research are three Javanese novels by Tulus Setiyadi. It is a descriptive qualitative study with a sociology of literature approach which includes three stages of data analysis: data reduction, data presentation, and conclusion drawing. The results of this study demonstrate that the Javanese novels by Tulus Setiyadi contain Islamic moral values based on the Qur'an and hadith which cover the relationship between human and God, human relationships with fellow humans, and human relationships with oneself. The moral values are expected to imitate and implement by the society in their daily life. It can be used to instil and promote a noble character among society. Novel Jawa adalah salah satu karya sastra yang masih populer hingga saat ini. Novel Jawa berkaitan erat dengan latar belakang pengarang, seperti keadaan sosial masyarakat, pendidikan, maupun agama. Setiap novel Jawa tentu mengandung nilai-nilai pendidikan karakter atau nilai budi pekerti yang ingin disampaikan pengarang kepada pembaca. Dengan demikian, novel Jawa sebagai salah satu karya sastra tidak dapat dipisahkan dari agama. Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan nilai-nilai budi pekerti Islam yang terkandung dalam novel-novel Jawa karya Tulus Setiyadi. Sumber data penelitian ini adalah tiga novel Jawa karya Tulus Setiyadi. Jenis penelitian ini adalah deskriptif kualitatif dengan pendekatan sosiologi sastra yang meliputi tiga tahap analisis data, yaitu reduksi data, sajian data, dan penarikan simpulan. Hasil penelitian menunjukkan bahwa novel-novel Jawa karya Tulus Setiyadi mengandung nilai budi pekerti Islam yang didasarkan pada Alquran dan hadis meliputi hubungan manusia dengan Tuhan, hubungan manusia dengan sesama manusia, dan hubungan manusia dengan diri sendiri. Adanya nilai-nilai budi pekerti dalam novel-novel Jawa karya Tulus Setiyadi diharapkan dapat diteladani dan diimplementasikan oleh masyarakat dalam kehidupan sehari-hari. Hal ini dapat dijadikan sebagai upaya untuk membentuk pribadi yang berakhlak mulia.
Journal Article
Critical service logic: making sense of value creation and co-creation
Because extant literature on the service logic of marketing is dominated by a metaphorical view of value co-creation, the roles of both service providers and customers remain analytically unspecified, without a theoretically sound foundation for value creation or co-creation. This article analyzes value creation and co-creation in service by analytically defining the roles of the customer and the firm, as well as the scope, locus, and nature of value and value creation
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Value creation refers to customers’ creation of value-in-use; co-creation is a function of interaction. Both the firm’s and the customer’s actions can be categorized by spheres (provider, joint, customer), and their interactions are either direct or indirect, leading to different forms of value creation and co-creation. This conceptualization of value creation spheres extends knowledge about how value-in-use emerges and how value creation can be managed; it also emphasizes the pivotal role of direct interactions for value co-creation opportunities.
Journal Article
Value in marketing : retrospective and perspective stance
\"The concept of value has been at the heart of marketing thought and practice. Marketers strive to develop a unique value proposition to satisfy the needs of customers in order to create a differentiated offering to targeted customers, be they end consumers or business users. It is the unique value delivered by products and services that defines firm's competitive market positioning. Recent advances in marketing theory have enhanced the interpretation of value in terms of its types, manifestations and determinants. Value in marketing is delivered to customers, stakeholders, shareholders, ecosystems and society. While the literature has been unanimously emphasizing the economic interpretation of value, measured in money terms, marketing has been at the forefront of critical thinking bringing to the fore new meanings and interpretations of value that have unlocked the psychological, emotional, social and ecological value of products and services to customers. It is the marketing thought that has extended the understanding of value-in-use and has indisputably positioned value in context. Marketing has developed the notion of value delivered by intangible assets that can create much greater value than the tangible product and/or service. Marketing has unravelled the multi-layered nature of value to the customer and thus augmented the meanings and interpretations, as well as the analytical and practical potential of this notion. Consequently, we see the need to revisit the concept of value in marketing in order to address its complexity. This book sets to provide an insight in the concept of value in marketing in its contemporary interpretation and level of development. The aim is to offer an overview of debates and developments in our understanding of value in marketing that can raise the awareness of the scholarly and business communities of its pivotal importance for businesses and consumers. Value in Marketing presents reflections and analysis of value in marketing by consecutive generations of scholars who have made theoretical contribution to the contemporary understanding of the concept, its interpretations, dimensions and importance. The chapters address various issues including: customer value development, implications, and trajectories; intra-variable and inter-variable perspectives of value; the importance of the value concept in the international marketing context; value developed in networks that is intrinsically associated with knowledge creation in the internationalization, meanings and interpretations of value in diverse contexts that help us develop further the dimensions of the concept. We trust the book will be of interest to researchers, scholars and students in the fields of marketing management and international business, and to people who wish to have a better understand what marketing really brings to consumers\"-- Provided by publisher.
Book
Value co-creation: concept and measurement
The surge in academic and practical interest in the topic of value co-creation (VCC) highlights an equivocal understanding of its conceptual boundaries and empirical constituents. Our search of the diverse scholarly literature on VCC identified 149 papers, from which we extract the two primary conceptual VCC dimensions of co-production and value-in-use. Though the combination of these two distinct dimensions is theoretically necessary to describe VCC, 79% of the studies in our dataset consider only one or the other. Such underlying theoretical ambiguity may explain conflicting results in earlier studies and motivates our effort to offer four contributions to the literature. First, we conduct a rigorous review, integrating existing work to expose the theoretical core of VCC. Second, we utilize the results from our review to isolate the two main theoretical dimensions of VCC and expose the three conceptual elements which underlie each dimension. Third, we apply our theoretical findings to derive empirical measurement constructs for each dimension. Fourth, we refine, analyze, and test the resulting measurement index in an investigation into consumer satisfaction.
Journal Article
