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1 – 10 of 14Purpose – Previous studies distinguish revenue management based on discretionary accruals; the research of studies is to investigate the factors that affect the finance manager at…
Abstract
Purpose – Previous studies distinguish revenue management based on discretionary accruals; the research of studies is to investigate the factors that affect the finance manager at the discretionary accrual in General financial information statement.
Design/Methodology/Approach – Literature review models used in research aimed at detecting any company that performs the company’s discretion to fulfill the accrual of interests internally. This research study also discusses the relationship between earnings and discretionary manager behavior.
Findings – The researcher wants to re-examine the hypothesis of market efficiency on Indonesia’s capital market. The current company information technology uses greatly influences worldwide investor interest to invest on Indonesian’s capital market. Emerging Indonesia Capital market status becomes very interesting to be studied.
Originality/Value – It also presented the shortcomings of current research and the trends for future study in capital market.
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Agnès Vandevelde-Rougale and Patricia Guerrero Morales
This chapter looks at the discursive dimension of the working environment in research and higher education organizations; more specifically at neoliberal managerial discourse and…
Abstract
This chapter looks at the discursive dimension of the working environment in research and higher education organizations; more specifically at neoliberal managerial discourse and at how it participates in shaping the way researchers, teachers and support staff perceive themselves and their experiences. It is based on a multiple case study and combines an intersectional and a socio-clinical approach. The empirical data is constituted by in-depth interviews with women conducted in Ireland and Chile, and includes some observations made in France. A thematic analysis of individual narratives of self-ascribed experiences of being bullied enables to look behind the veil drawn by managerial discourse, thus providing insights into power vectors and power domains contributing to workplace violence. It also shows that workplace bullying may reinforce identification to undervalued social categories. This contribution argues that neoliberal managerial discourse, by encouraging social representations of “neutral” individuals at work, or else celebrating their “diversity,” conceals power relations rooting on different social categories. This process influences one’s perception of one’s experience and its verbalization. At the same time, feeling assigned to one or more of undervalued social category can raise the perception of being bullied or discriminated against. While research has shown that only a minority of incidents of bullying and discrimination are reported within organizations, this contribution suggests that acknowledging the multiplicity and superposition of categories and their influence in shaping power relations could help secure a more collective and caring approach, and thus foster a safer work culture and atmosphere in research organizations.
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Clemens Striebing, Jörg Müller, Martina Schraudner, Irina Valerie Gewinner, Patricia Guerrero Morales, Katharina Hochfeld, Shekinah Hoffman, Julie A. Kmec, Huu Minh Nguyen, Jannick Schneider, Jennifer Sheridan, Linda Steuer-Dankert, Lindsey Trimble O’Connor and Agnès Vandevelde-Rougale
The essay is addressed to practitioners in research management and from academic leadership. It describes which measures can contribute to creating an inclusive climate for…
Abstract
The essay is addressed to practitioners in research management and from academic leadership. It describes which measures can contribute to creating an inclusive climate for research teams and preventing and effectively dealing with discrimination. The practical recommendations consider the policy and organizational levels, as well as the individual perspective of research managers. Following a series of basic recommendations, six lessons learned are formulated, derived from the contributions to the edited collection on “Diversity and Discrimination in Research Organizations.”
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Jan de Vries, Carmel Downes, Danika Sharek, Louise Doyle, Rebecca Murphy, Thelma Begley, Edward McCann, Fintan Sheerin, Siobhan Smyth and Agnes Higgins
People who identify as transgender face stigma, isolation and harassment while often struggling to come to terms with their gender identity. They also disproportionately…
Abstract
Purpose
People who identify as transgender face stigma, isolation and harassment while often struggling to come to terms with their gender identity. They also disproportionately experience mental health difficulties. The purpose of this paper is to present the voices of transgender people in the Republic of Ireland (RoI) in regard to the issues they are facing, improvements they would like to see made to schools, workplaces, services and society in general and whether mental health supports fulfil their needs.
Design/methodology/approach
Ten open questions were embedded within a quantitative online survey (LGBTIreland study) on factors impacting social inclusion, mental health and care. These open questions were re-analysed with exclusive focus on the transgender participants (n = 279) using content/thematic analysis.
Findings
The participants in this study reported significant signs of mental distress. The following themes emerged: impact of stigma, deficiencies in mental health services, need for education on transgender identity, importance of peer support, achieving self-acceptance and societal inclusion questioned.
Research limitations/implications
Efforts to recruit young participants have led to a possible over-representation in this study.
Practical implications
The findings suggest the need for improvement in mental health support services, including further education in how to meet the needs of transgender individuals.
Social implications
Transgender people in Ireland experience social exclusion. The need for more inclusivity was emphasised most in secondary schools. Education on transgender identities in all contexts of society is recommended by the participants.
Originality/value
This study reports on the largest group of transgender participants to date in RoI. Their voices will affect perceptions on social inclusion and mental health care.
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Ann-Marie Bright, Agnes Higgins and Annmarie Grealish
The rate of female committals to prison has grown rapidly in recent years. Women in prison are likely to have trauma histories and difficulties with their mental health. This…
Abstract
Purpose
The rate of female committals to prison has grown rapidly in recent years. Women in prison are likely to have trauma histories and difficulties with their mental health. This paper aims to synthesise the findings of qualitative literature to gain a deeper understanding of the experiences of women in the context of prison-based mental health care.
Design/methodology/approach
A systematic search of five academic databases, Cumulative Index to Nursing and Allied Health Literature, Applied Social Sciences Index and Abstracts, Psychological Information Database (PsycINFO), Excerpta Medica DataBASE (EMBASE) and Medline, was completed in December 2020. This study’s search strategy identified 4,615 citations, and seven studies were included for review. Thomas and Harden’s (2008) framework for thematic synthesis was used to analyse data. Quality appraisal was conducted using the Joanna Briggs Institute Checklist for Qualitative Research (Lockwood et al., 2015).
Findings
Four analytic themes were identified that detail women’s experiences of prison-based mental health care: the type of services accessed and challenges encountered; a reduction in capacity to self-manage mental well-being; the erosion of privacy and dignity; and strained relationships with prison staff. There is a paucity of research conducted with women in the context of prison-based mental health care. The findings suggest there is a need for greater mental health support, including the need to enhance relationships between women and prison staff to promote positive mental health.
Originality/value
To the best of the authors’ knowledge, this is the first systematic review conducted on the experiences of women in the context of prison-based mental health care.
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Cathy Zishang Liu, Xiaoyan Sharon Hu and Kenneth J. Reichelt
This paper empirically examines whether the order of liability and preferred stock accounts presented on the balance sheet is consistent with how the stock market values their…
Abstract
Purpose
This paper empirically examines whether the order of liability and preferred stock accounts presented on the balance sheet is consistent with how the stock market values their riskiness.
Design/methodology/approach
This paper measures a firm’s riskiness with idiosyncratic risk and employs the first-difference design to test the relation between idiosyncratic risk and the order of current liabilities, noncurrent liabilities and preferred stock, respectively. Further, the paper tests whether operating liabilities are viewed as riskier than financial liabilities. Finally, the authors partition their sample based on the degree of financial distress and investigate whether the results differ between the two subsamples.
Findings
The paper finds that current liabilities are viewed as riskier than noncurrent liabilities and preferred stock is viewed as less risky than current and noncurrent liabilities, consistent with the ordering on the balance sheet. Further, the paper finds that operating liabilities are viewed as riskier than financial liabilities. Finally, the authors find that total liabilities and preferred stock (redeemable and convertible classes) are viewed as riskier for distressed firms than for nondistressed firms.
Originality/value
The authors thoroughly investigate the riskiness of several classes of claims and document that the classification of liabilities and preferred stock classes is relevant to common stockholders for assessing their associated risk.
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This paper aims to critically discuss the mounting role of social media (SM) or social networking sites (SNSs) on various human resource management (HRM) practices.
Abstract
Purpose
This paper aims to critically discuss the mounting role of social media (SM) or social networking sites (SNSs) on various human resource management (HRM) practices.
Design/methodology/approach
The paper is based on 87 published papers collected from the Web of Science Database particularly from 2010 to 2020 (up to June) using VOSviewer software. After reviewing those paper contents, the author briefly highlighted the findings.
Findings
According to most of the previous studies, the utilization of SM information for various HRM practices is rising although such utilization is mostly limited to talent search and recruitment & selection at present. Further, it was found that Facebook and LinkedIn are the two most accepted sites among the hiring professionals where the first one mostly provides behavioral information and the second one provides job-related information. Finally, it was revealed that organizations can develop a strong corporate branding through the presence in SM.
Research limitations/implications
This review paper is expected to motivate further research initiatives regarding the role of social media into different HRM practices.
Practical implications
The author expects that based on the findings, the organizational policymakers can get some practical guidelines regarding the efficient utilization of such a platform.
Originality/value
Social media is a powerful platform for flourishing business entities, promoting products, branding, talent search and so many more purposes. An organization can well promote its existence through this popular platform. In particular, the media can be a well-established platform for searching competent employees and creating employer branding. Therefore, more and more research studies should be carried out focusing on this recent issue. This review paper can be a base for the upcoming researchers as it has accumulated the previous literature and their findings.
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Xiaojuan Li, Yanping Feng, Cora Un In Wong and Lianping Ren
This paper aims to understand Chinese tourists’ changing shopping experience in Macao. In scrutinizing reviews posted in the pre-COVID and during COVID eras, the study has…
Abstract
This paper aims to understand Chinese tourists’ changing shopping experience in Macao. In scrutinizing reviews posted in the pre-COVID and during COVID eras, the study has identified changing patterns in Chinese tourists’ shopping experiences, including increased leisure components while shopping, decreased luxury pursuits and an improved overall leisure and shopping experience because of decreased prices in accommodation and a less crowded retail and leisure environment. An emergent opportunity to provide “retail-tainment” experience is discussed.
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Maryna Chepurna and Josep Rialp Criado
This paper aims to determine the impact of cultural context and socio-demographic characteristics on the users’ deterrents and motivators to co-creation online.
Abstract
Purpose
This paper aims to determine the impact of cultural context and socio-demographic characteristics on the users’ deterrents and motivators to co-creation online.
Design/methodology/approach
The data from two different cultures the UK (306 users) and Spain (307 users) have been collected and compared by performing multi-group analyzes (MGAs) across cultural context, age, gender and educational level using a structural equation modeling approach.
Findings
Cultural context, age, gender and educational level moderate the effect of the deterrents and motivators on the attitude and participation in co-creation online: users from individualistic, masculine, with low uncertainty avoidance cultural contexts are expected to be more motivated and express a stronger positive attitude toward co-creation online; young male users exhibit a higher level of positive attitude and higher effect of the motivators toward attitude; on the contrary, old women are exposed to the negative effect of the deterrents; the individuals with basic educational level exhibit a higher level of the deterrents’ effect.
Research limitations/implications
The generalizability of the results across different cultural contexts requires further examination and cross-validation.
Practical implications
The MGAs of two different cultures (Spain and the UK) and samples of different ages, gender and educational levels provide practitioners with information, which cultures and groups of users are expected to perform better in co-creation activities online.
Originality/value
The first study empirically examines the moderating effect of cultural context and demographic characteristics on both deterrents and motivators and their effect on the attitude toward co-creation online.
Propósito
determinar el impacto del contexto cultural y de las características sociodemográficas en los factores disuasorios y motivadores de los usuarios para la cocreación en línea.
Diseño/metodología
Se han recogido y comparado los datos de dos culturas diferentes, del Reino Unido (306 usuarios) y de España (307 usuarios), realizando análisis multigrupo a través del contexto cultural, la edad, el género y el nivel educativo, utilizando un enfoque de modelado de ecuaciones estructurales.
Resultados
El contexto cultural, la edad, el género y el nivel educativo moderan el efecto de los elementos disuasorios y motivadores sobre la actitud y la participación en la cocreación online: se espera que los usuarios de contextos culturales individualistas, masculinos y con baja tolerancia a la incertidumbre estén más motivados y expresen una actitud positiva más fuerte hacia la cocreación en línea; los usuarios masculinos jóvenes muestran un mayor nivel de actitud positiva y un mayor efecto de los motivadores sobre la actitud; por el contrario, las mujeres mayores están expuestas al efecto negativo de los disuasores; los individuos con un nivel educativo básico muestran un mayor nivel de efecto de los disuasores.
Limitaciones
La generalización de los resultados en diferentes contextos culturales requiere un examen más profundo y una validación cruzada.
Implicaciones prácticas
Los análisis multigrupo de dos culturas diferentes (España y Reino Unido) y muestras de diferente edad, género y nivel educativo proporcionan a los profesionales información sobre qué culturas y grupos de usuarios se espera que tengan un mejor rendimiento en las actividades de cocreación en línea.
Originalidad
Es el primer estudio que examina empíricamente el efecto moderador del contexto cultural y las características demográficas tanto en los factores disuasorios como en los motivadores y su efecto en la actitud hacia la co-creación online.
目的
确定文化背景和社会人口特征对用户线上共同创造的阻碍因素和激励因素的影响。
设计/方法
数据收集自英国(306名用户)和西班牙(307名用户)这两种不同的文化背景, 并采用结构方程模型方法, 通过跨文化背景、年龄、性别和教育水平的多组分析对数据进行了比较。
主要发现
在阻碍因素和激励因素对在线共同创造态度和参与的影响中, 文化背景、年龄、性别和教育水平起到调节作用:来自个人主义、阳刚主义、低不确定性规避文化语境的用户对线上共同创造的动机更强, 表现出更积极的态度; 年轻男性用户的积极态度和动机对态度的影响程度较高;相反, 老年妇女则受到了阻碍因素的负面影响; 具有基础教育水平的个体受阻碍因素影响较高。
研究局限性/研究意义
研究结果在不同文化背景下的普适性需要进一步检验和交叉验证。
实践意义
对两种不同文化(西班牙和英国)的多组分析, 以及不同年龄、性别和教育水平的样本, 为实践者提供了哪些文化和用户群体有望在线上共同创造活动中表现更好的信息。
这是第一个检验了文化背景和人口特征对抑制因素和激励因素的调节作用, 以及它们对线上共同创造态度的影响的实证研究。
独创性/价值
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Samir Trabelsi and Amna Chalwati
This paper examines the relationship between poison pills, real earnings management and initial public offering (IPO) failure.
Abstract
Purpose
This paper examines the relationship between poison pills, real earnings management and initial public offering (IPO) failure.
Design/methodology/approach
The authors sampled 2,997 IPO firms that went public during 1993-2015.
Findings
The authors find that IPO firms manipulate earnings upward using real earnings management. The authors also find that IPO firms exhibiting a higher level of real earnings management have a higher probability of IPO failure. In addition, the authors find that weak shareholders' governance is positively associated with IPO failure.
Practical implications
These results suggest that poor governance structures in failed firms open the door to manipulating real activities and increasing operational risk.
Originality/value
The study findings are of most significant interest to potential investors and other stakeholders affiliated with a firm going public, an auditor, an underwriter, the lawyers who consult with the firm and employees or executives who might consider joining that firm.
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