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Article
Publication date: 21 September 2023

Robert Faff, David Mathuva, Mark Brosnan, Sebastian Hoffmann, Catalin Albu, Searat Ali, Micheal Axelsen, Nikki Cornwell, Adrian Gepp, Chelsea Gill, Karina Honey, Ihtisham Malik, Vishal Mehrotra, Olayinka Moses, Raluca Valeria Ratiu, David Tan and Maciej Andrzej Tuszkiewicz

The authors passively apply a researcher profile pitch (RPP) template tool in accounting and across a range of Business School disciplines.

Abstract

Purpose

The authors passively apply a researcher profile pitch (RPP) template tool in accounting and across a range of Business School disciplines.

Design/methodology/approach

The authors document a diversity of worked examples of the RPP. Using an auto-ethnographic research design, each showcased researcher reflects on the exercise, highlighting nuanced perspectives drawn from their experience. Collectively, these examples and associated independent narratives allow the authors to identify common themes that provide informative insights to potential users.

Findings

First, the RPP tool is helpful for accounting scholars to portray their essential research stream. Moreover, the tool proved universally meaningful and applicable irrespective of research discipline or research experience. Second, it offers a distinct advantage over existing popular research profile platforms, because it demands a focused “less”, that delivers a meaningful “more”. Further, the conciseness of the RPP design makes it readily amenable to iteration and dynamism. Third, the authors have identified specific situations of added value, e.g. initiating research collaborations and academic job market preparation.

Practical implications

The RPP tool can provide the basis for developing a scalable interactive researcher exchange platform.

Originality/value

The authors argue that the RPP tool potentially adds meaningful incremental value relative to existing popular platforms for gaining researcher visibility. This additional value derives from the systematic RPP format, combined with the benefit of easy familiarity and strong emphasis on succinctness. Additionally, the authors argue that the RPP adds a depth of nuanced novel information often not contained in other platforms, e.g. around the dimensions of “data” and “tools”. Further, the RPP gives the researcher a “personality”, most notably through the dimensions of “contribution” and “other considerations”.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 3 August 2023

James Routledge

The objective of this study is to investigate the relationship between trade credit supply and financial distress outcomes, considering the role that trade credit plays as a…

Abstract

Purpose

The objective of this study is to investigate the relationship between trade credit supply and financial distress outcomes, considering the role that trade credit plays as a substantial source of liquidity for distressed companies. Specifically, it examines whether there is an association between trade credit supply and the outcomes experienced by companies that undergo the voluntary administration (VA) insolvency procedure under Australian corporate law.

Design/methodology/approach

The study examines a sample of companies that were listed on the Australian Securities Exchange and entered VA between 2002 and 2019. Ordered logistic regression is used to determine the relation between trade credit and VA outcomes. The VA outcomes considered are as follows: (1) company liquidation, (2) orderly dissolution through an agreement with creditors, or (3) an agreement with creditors for reorganization of all or part of the company's business.

Findings

The findings show that trade creditors' willingness to supply credit is influenced by their rational expectations about the future prospects of financially distressed customers. Higher levels of trade credit and an increase in trade credit supply prior to VA are associated with a greater probability of achieving a reorganization versus a liquidation or dissolution outcome.

Originality/value

There is no apparent prior study investigating the connection between trade credit supply and outcomes for distressed companies entering insolvency administration. Therefore, this study provides novel evidence on the role of trade credit in the context of financial distress. Understanding the relationship between trade credit supply and outcomes is particularly significant considering that many jurisdictions offer distressed companies the opportunity to pursue reorganization under their insolvency laws. Examining financial distress and trade credit in the Australian creditor-friendly context expands on existing research. Prior research has predominantly relied on data from the United States, which has debtor-friendly bankruptcy law. Consequently, these studies may lack generalizability to jurisdictions with creditor-friendly law such as Australia.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

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