Search results

This study aims to examine whether banks are compliant with the Financial Accounting Standards Board’s standard Accounting Standards Update (ASU) 2010-06 requiring disaggregated fair value hierarchy information. It also identifies institutional and firm-specific factors that are associated with compliance or non-compliance.

Using quarterly reports of banks for the first quarters of 2009 (pre- ASU 2010-06) and 2010 (post- ASU 2010-06), we hand-collect information on disclosures about fair values from the footnotes. Using a logistic regression with compliance/non-compliance as the dependent variable, we examine factors associated with compliance/non-compliance.

Results show that 23 per cent of banks do not comply with ASU 2010-06 and that the non-compliant banks tend to be small, lack effective internal controls and are more likely to be audited by non-specialist auditors.

This study only considers one type of non-compliance with ASU 2010-06, i.e. whether or not firms provide disaggregated fair value hierarchy information. There may be other forms of non-compliance that the authors do not examine because of the difficulties involved in objectively defining non-compliance.

The findings suggest firms may need to increase training for internal personnel and hire high-quality auditors for ensuring compliance with fair value accounting rules. The authors also suggest that smaller firms may find compliance to be onerous and recommend additional research to examine whether smaller firms should be exempted from some or all of the fair value rules.

This study provides some of the first evidence on the level of compliance with mandated fair value disclosures.

The geosocial divide that separates many rural regions of Alaska continues to present considerable challenges, such as those that have long plagued the Yukon-Kuskokwim region with cultural and value conflicts. Lack of empirical data and improper identification of the root causes of the ongoing socio-political, cultural and economic disparities between rural Alaska and the rest of the country contribute to the general misconceptions of the turbulent nature of life on the tundra today. In this isolated region, the state has built dozens of schools that largely employ non-Natives. Teacher certification requirements have largely alienated Alaska Natives from pursuing careers in their home villages due to cost, lack of access, lack of student support and irrelevant curriculum. Despite rigorous standards and extraordinary funding opportunities, the current model has traditionally underperformed against both state and national norms.

This research targets a project that re-conceptualizes the teacher certification pipeline for remote Alaska Native villages via the utilisation of a competency-based bilingual curriculum, mentoring and interactive learning delivered via hybrid and online formats. The Native Teacher Certification Pathway proposed will be significant both in its local impact on unemployed adults and Yupik youth, and globally as a site for innovation in the application, delivery and assessment of evidence-based student support activities and programmes. Leveraging place, identity, language and values make learning incredibly powerful, increases efficacy and creates a true impact. Universities and business programmes that are sensitive to this fact and tailor their programmes appropriately will likely see a greater return on their investment.

Current research about American Indians of all ages is in short supply, yet design and allocation of public services and resources are increasingly guided by ‘evidence’ provided by research. The health and wellness of this population is persistently poorer than that of other marginalized populations. American Indian tribes have been beset progressively since the earliest arrival of European settlers by both malevolent and well-intentioned assaults on their cultures and peoples. This long history of cultural and physical genocide continues into the present and undermines the effectiveness of Eurocentric processes for research that have been shaped by values and beliefs antithetical to those of most tribes (e.g. individualism, proprietary ownership, science as the way of knowing). Individual and collective historical trauma is present in all of the more than 500 federally recognized tribes in the United States of America, and a lack of trust further compromises the validity and positive impact of most research. This chapter describes the roots and foundations of flawed and successful research and identifies practical resources and approaches that are valid and beneficial for conducting research with indigenous people. The processes described in this chapter are grounded in the experiences of tribes in the United States of America; however, parallel experiences of indigenous populations that have a continuing legacy of trauma are found in many other countries (such as in Brazil and New Zealand) and the insights and approaches found in this chapter may be applicable to some degree.

Given that 45% of new businesses fail in their first five years (US Bureau of Labor Statistics, 2020), individuals often observe others' entrepreneurial failures (EFs) in their vicinity. The purpose of this paper is to review the effects of vicarious EFs on individuals by proposing both entrepreneurial self-efficacy and entrepreneurial identity aspiration as mediators, which are widely studied proximal antecedents of entrepreneurial intent.

Using structural equation modeling, the authors empirically test survey data collected from 10,020 college students across 46 colleges or universities in Brazil. The hypothesized model examines the mediating effects of vicarious EFs on individuals' entrepreneurial intent via entrepreneurial self-efficacy and entrepreneurial identity aspiration.

The findings confirm that vicarious EFs negatively affect one's entrepreneurial self-efficacy and that entrepreneurial self-efficacy mediates the effect of vicarious EFs on one's entrepreneurial intent. On the other hand, vicarious EFs positively affect one's entrepreneurial identity aspiration, and entrepreneurial identity aspiration mediates the effect of vicarious failures on entrepreneurial intent.

The entrepreneurship literature focuses mainly on the consequences of EF on those entrepreneurs who have experienced failure. However, there is a lack of knowledge regarding how that failure impacts others in its vicinity. This study provides new insight into the effects of vicarious EFs in facilitating individuals' entrepreneurial intent and presents theoretical and practical implications to promote greater levels of entrepreneurial intent in individuals.

The purpose of this study is to investigate the influence of technological antecedents on the usage of decision makers for the implemented knowledge management system (KMS) amongst Jordanian banks. This study extends the investigation by assessing the influence of knowledge or information quality on KMS usage. This study aims to assess whether knowledge or information quality is significantly correlated to system compatibility, relative advantage and complexity (technological antecedents).

The study model was developed by using Rogers’ diffusion of innovation (DOI) theory, on which seven hypotheses were developed. To examine these research hypotheses, a self-administered questionnaire was carried out with 341 decision makers who are using the KMS to perform their job-related activities. Structural equation modelling analysis of moment structures software was used for data analysis.

The findings revealed that decision makers usage of the implemented KMS’s is affected significantly by relative advantages, system complexity and knowledge quality, but not system compatibility. Moreover, the findings showed that knowledge quality is significantly correlated with DOI technological antecedents.

Bank managements are now in a better position to understand what kind of resources and supports are needed to achieve the maximum pay-off from KMS usage within their banks. This study has proved that it is not sufficient for Jordanian banks to focus solely on the system quality; they must also take the quality of knowledge or information (system output) as a critical factor that can affect their investments in KMS’s.

This study is one of the limited conducted studies to investigate the importance of KMS usage and related antecedents in the Arab world; particularly, in the context of the Jordanian banking sector. The findings of this study have contributed to the Jordanian financial sector for its vital evaluation of the KMS actual usage behaviour. Findings can be used by the Jordanian ministry of finance to improve the understanding of the factors influencing KMS usage in the financial sector. This study has contributed to reducing the gap of DOI literature amongst developed and developing countries, particularly in the Jordanian context.

Given its growing economic potential and social impact, this study aims to understand the motivations and concerns regarding metaverse usage. It identifies user needs and risks around the metaverse grounded on uses and gratifications theory and perceived risk theory.

The authors analyzed user reviews and rating data from Roblox, a representative modern metaverse platform. They applied BERTopic modeling to extract topics from reviews, identifying key motivations and risk aspects related to metaverse usage. They further constructed an explanatory model to assess how those affect user satisfaction and changes in these effects over time.

This study discovered that gratifications like entertainment, escapism, social interaction and avatar-based self-expression significantly influence user satisfaction in the metaverse. It also highlighted that users find satisfaction in self-expression and self-actualization through creating virtual spaces, items and video content. However, factors such as identity theft, fraud and child safety were identified as potential detriments to satisfaction. These influences fluctuated over time, indicating the dynamic nature of user needs and risk perceptions.

The novelty of this study lies in its dual application of the uses and gratifications theory and perceived risk theory to the metaverse. It provides a novel perspective on user motivations and concerns, shedding light on the distinct elements driving user satisfaction within the metaverse. This study unravels the metaverse’s unique capacity to assimilate features from established digital media while offering a distinctive user-generated experience. This research offers valuable insights for academics and practitioners in digital media and marketing.

This research pioneers the application of both uses and gratifications and perceived risk theories to understand factors influencing metaverse satisfaction. By establishing a comprehensive framework, it explores the metaverse’s unique value as a user-content creation platform, while encompassing existing digital platform characteristics. This study enriches the academic literature on the metaverse and offers invaluable insights for both metaverse platforms and brand marketers.