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Article
Publication date: 14 August 2017

Ana Marques

The purpose of this paper is to synthesize insights from existing research on the disclosure of non-generally accepted accounting principles (GAAP) earnings, from an international…

1908

Abstract

Purpose

The purpose of this paper is to synthesize insights from existing research on the disclosure of non-generally accepted accounting principles (GAAP) earnings, from an international point of view, and to suggest several avenues for future research in this area.

Design/methodology/approach

In conjunction with the analysis of existing research, the paper examines how different regulators and accounting standard setters have approached the topic of non-GAAP earnings disclosure.

Findings

The paper shows how non-GAAP earnings have been found to be more informative than GAAP earnings in several scenarios (countries where non-GAAP disclosures are compulsory, countries where these disclosures are voluntary but regulated and countries where they are not regulated). However, in certain circumstances, these disclosures may also mislead investors. Corporate governance mechanisms can curb managers’ opportunistic use of these measures.

Originality/value

The paper provides the growing number of academic researchers in this emerging area with a foundation and agenda upon which they can build their research.

Details

Meditari Accountancy Research, vol. 25 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 21 July 2023

Ana Carolina Borges Marques Ribeiro and Silvio Hong Tiing Tai

This study analyzes the role of migrant networks in the migration flows in relation to the educational level of the migrants and economic growth of the states of origin and…

Abstract

Purpose

This study analyzes the role of migrant networks in the migration flows in relation to the educational level of the migrants and economic growth of the states of origin and destination in Brazil.

Design/methodology/approach

Fixed effects estimator applied to microdata.

Findings

The results show migrant networks have a significant and positive impact on migration flows of the different educational levels. The economic growth in the destination state accentuates this effect, while the economic growth in the origin state has distinct impacts according to the educational level of the new migrant.

Originality/value

The authors investigate the importance of migrant networks in the internal immigration within a developing country with large internal movement of people. In Brazil, the socio-economic condition of the population varies considerably in relation to its geography, which explains the country’s large internal migration flows.

Details

EconomiA, vol. 24 no. 2
Type: Research Article
ISSN: 1517-7580

Keywords

Article
Publication date: 22 October 2024

Arshad Hasan, Waqas Anwar, Joseph H. Zhang and Ana Marques

This study aims to examine the link between tax avoidance, corporate governance and narrative disclosure tone using a sample of public companies in Pakistan.

Abstract

Purpose

This study aims to examine the link between tax avoidance, corporate governance and narrative disclosure tone using a sample of public companies in Pakistan.

Design/methodology/approach

Data for 125 companies listed on the Pakistan Stock Exchange (PSX) are collected over 10 years from 2011 to 2020. Sentiment analysis is conducted to determine the disclosure tone, and regression analysis is used to test the association between the variables.

Findings

This paper finds that firms that engage in tax avoidance tend to use a more positive disclosure tone and are more likely to engage in impression management. Moreover, promoting sound governance through board independence and gender diversity is associated with a less positive disclosure tone. However, firms with more family board members and higher foreign ownership are more likely to use a more positive disclosure tone.

Practical implications

Regulators can use this information to develop better guidelines to protect investors and ensure faithful disclosures to address both positive and negative news.

Originality/value

The study contributes to the literature by examining corporate tax avoidance as a determinant of narrative disclosure tone, a relationship that has not been widely explored. Moreover, as most disclosure tone research has been conducted in developed countries, this paper provides valuable evidence from a developing country.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 4 June 2020

Lívio Antônio Silva Pereira, Raquel Martino Bemfeito, Carla Martino Bemfeito, Priscila de Castro e Silva, Jéssica Ferreira Rodrigues, Michelle Carlota Gonçalves, Ana Carla Marques Pinheiro and Roberta Hilsdorf Piccoli

The main purpose of this paper was to evaluate the influence of the zein coating containing essential oils on the sensory characteristics of sodium-reduced mozzarellas.

Abstract

Purpose

The main purpose of this paper was to evaluate the influence of the zein coating containing essential oils on the sensory characteristics of sodium-reduced mozzarellas.

Design/methodology/approach

Mozzarellas were prepared by dipping in brine containing 5, 10, 15 or 20% of NaCl (w/v) that correspond, respectively, to 25, 50, 75 and 100% of NaCl content used in industry. These salted mozzarellas and another one, unsalted, were coated by an edible zein film added with 3% of a mixture of thyme and garlic essential oils (1:1). They were subjected to sensory analysis in relation to salty taste and overall impression. The mozzarella without salt reduction (20% NaCl w/v), coated or uncoated with the edible film, was also subjected to the analysis of water loss and microbiological quality, in order to evaluate the impact of this film on product quality.

Findings

The zein coating added with oils did not compromise the sensory acceptance of the mozzarella prepared with up to 50% of salt reduction. Water loss and microbial growth were lower in zein-coated mozzarella than in uncoated mozzarella. These results showed that this film could be applied as natural additive, contributing to the microbiological and sensory characteristics of the mozzarella.

Originality/value

This paper contributes to reducing the lack of studies in relation to new technologies for food preservation and sodium reduction. In addition, the zein coating containing essential oils can be tested on other food categories.

Details

British Food Journal, vol. 122 no. 9
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 6 February 2017

Karina Scatolino Mesquita, Vanessa Rios de Souza, Jéssica Ferreira Rodrigues, Camila Carvalho Menezes, Soraia Vilela Borges, João de Deus Souza Carneiro and Ana Carla Marques Pinheiro

People are increasingly concerned about food and health and seek for functional and sugar-free products. However, there are technological challenges when adding functional…

Abstract

Purpose

People are increasingly concerned about food and health and seek for functional and sugar-free products. However, there are technological challenges when adding functional components and substituting sugar in foods. Thus, the purpose of this paper is to evaluate the influence of packaging and storage time on the sensory profile of functional diet guava preserve added with prebiotics, supporting the development of functional and sugar-free products and contributing to the product variety in the market.

Design/methodology/approach

A two-factor full factorial design was conducted in triplications that evaluated transparent and opaque packaging vs storage time (six months). The products were stored in packages with different light permeability (transparent and opaque). Quantitative descriptive analysis (QDA) and acceptance tests were performed.

Findings

The packaging material did not affect the sensory changes of functional diet guava preserve during the six months of storage. QDA test showed that from three months of storage the original characteristics of the product were lost and a slight decrease in overall acceptance was observed after four and six months. However, during the six months the products had good acceptance; consequently, it was not possible to establish their rejection before this period.

Research limitations/implications

More detailed studies regarding a longer storage period, including the physical and chemical measurements must be done to clarify other points about the influence of packaging and storage time on the sensory profile of functional diet guava preserve added with prebiotics. Therefore, researchers are encouraged to test the proposed propositions further.

Practical implications

The development of a functional and sugar-free preserve is a good alternative to provide a product that meets the actual consumer desires and adds value to the product. However, there are technological challenges when adding functional components and substituting sugar in foods. Thus, this study provides important information for the development of sugar-free and functional products, and to prolong their shelf life.

Originality/value

There are few studies with respect to the sensory aspects during the storage of functional preserves. Thus, this work will aid future studies, supporting the development of functional and sugar-free products and contributing to the product variety in the market.

Details

British Food Journal, vol. 119 no. 2
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 5 October 2015

Jean-Charles Deudon, Ana C. Marques and Gerrit Sarens

In this paper, two different ownership structures in Belgian banks are studied to see whether this had an impact on how these banks went through the financial crisis of 2007-2008…

Abstract

Purpose

In this paper, two different ownership structures in Belgian banks are studied to see whether this had an impact on how these banks went through the financial crisis of 2007-2008. On the one hand, there is the concentrated ownership structure with a number of major shareholders, while on the other hand, the ownership can be really dispersed with no shareholder having a significantly large stake and ability to influence management’s decisions.

Design/methodology/approach

The authors study three large Belgians banks. Dexia and KBC followed the first model (concentrated ownership), while Fortis’ ownership was really dispersed since the year 2000. The authors perform several interviews with people involved with these banks during the crisis and analyze several external sources of information.

Findings

The mitigating impact that major shareholders could have had on the – in hindsight – wrong decisions of Belgian banks’ top managers is found to be very limited. Therefore, it can be concluded that the dispersed ownership structure of Fortis was not an important factor in its collapse. Nevertheless, a concentrated ownership structure has been found out to help in case of financial distress, mainly because governments will be more inclined to participate to bailouts when a sound rescue strategy, elaborated with the help of a stable and concentrated ownership structure, is present.

Originality/value

By performing interviews, the authors get an insider’s point of view of these banks during the crisis.

Details

Corporate Governance, vol. 15 no. 5
Type: Research Article
ISSN: 1472-0701

Keywords

Book part
Publication date: 13 December 2021

Sidney M. Greenfield

The paper is the story of the marginalization of the concept of networks of dyadic exchanges or patronage and clientage by Brazilian intellectuals and Brazilianist academics. I…

Abstract

The paper is the story of the marginalization of the concept of networks of dyadic exchanges or patronage and clientage by Brazilian intellectuals and Brazilianist academics. I contend that though it is a pervasive pattern in the culture of the nation, Brazilian intellectuals wrote about patronage/clientage as an aspect of politics that is responsible for the country's backwardness and underdevelopment. Anthropologists, for the most part, judged it to be exploitative of the people involved and believed that it should be eliminated. The Workers Party (Partido dos Trabalhadores or PT), as it implemented a highly commended conditional cash transfer program to help the poor, attempted to replace it with an alternative way they believed electoral politics ought to be conducted. I suggest that the pattern continues to be more than exchanges between political office seekers and voters in Brazil as it transcends the political, economic, and religious categories of modernity and may provide the most needy with what the labor market does not.

Details

Infrastructure, Morality, Food and Clothing, and New Developments in Latin America
Type: Book
ISBN: 978-1-80117-434-3

Keywords

Content available
Book part
Publication date: 31 March 2022

Abstract

Details

Tourism Risk
Type: Book
ISBN: 978-1-80117-709-2

Content available
Article
Publication date: 9 March 2015

Petru Lucian Curseu

3798

Abstract

Details

Team Performance Management, vol. 21 no. 1/2
Type: Research Article
ISSN: 1352-7592

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