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Abstract

Details

AI and Popular Culture
Type: Book
ISBN: 978-1-80382-327-0

Abstract

Details

AI and Popular Culture
Type: Book
ISBN: 978-1-80382-327-0

Book part
Publication date: 3 April 2023

Lee Barron

Abstract

Details

AI and Popular Culture
Type: Book
ISBN: 978-1-80382-327-0

Content available
Book part
Publication date: 14 December 2023

Abstract

Details

Digitisation, AI and Algorithms in African Journalism and Media Contexts
Type: Book
ISBN: 978-1-80455-135-6

Article
Publication date: 19 September 2023

Pamela Fae Kent, Richard Kent and Michael Killey

This study aims to provide insights into US and Australian analysts' views regarding the relative importance of disclosing the direct method (DM) or indirect method (IM) statement…

Abstract

Purpose

This study aims to provide insights into US and Australian analysts' views regarding the relative importance of disclosing the direct method (DM) or indirect method (IM) statement of cash flows and forecasting firm performance.

Design/methodology/approach

Evidence is collected from responses to 104 surveys and 52 interviews completed by US and Australian analysts from 2017 to 2022. The survey and interview questions are developed with reference to the literature.

Findings

US and Australian analysts believe that the DM format provides incremental benefits compared to the IM for (1) confirming the reliability of earnings; (2) improving earnings confidence; (3) more accurate ex ante forecasts of operating cash flow and earnings; and (4) identifying opportunistic accruals manipulation. Analysts view that DM disclosure can lower firm-level cost of equity, although US interviewees more uniformly expect lower costs of equity under DM disclosure when firms yield low earnings quality. DM disclosure is also more important during unstable economic periods, as proxied by COVID-19.

Originality/value

Limited research currently exists regarding disclosure of the DM or IM and its impact on analysts' forecasting accuracy, earnings quality, economic uncertainty and cost of equity. Previous research has relied on archival research to examine differences between the DM and IM methods and are limited by data availability. Our findings are particularly relevant to the US market with few US firms reporting the DM format.

Details

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

Keywords

Case study
Publication date: 26 May 2023

Patrick McHugh and Marco Ma

This case was developed through secondary sources in response to the environmental concerns being raised in legal actions, company documents, online forums, trade press articles…

Abstract

Research methodology

This case was developed through secondary sources in response to the environmental concerns being raised in legal actions, company documents, online forums, trade press articles and academic research relative to Li mining practices, a key material in Li-ion batteries. The case focuses on Tesla’s actual and potential response to the environmental and humanitarian concerns being raised with its battery supply chain

Case overview/synopsis

Tesla was one of the world’s leading producers of Li-ion batteries which were critical to its EV and battery offerings. Unfortunately, sourcing rare earth metals, such as Co and Li, which are key components in these batteries, raise several environmental and social concerns. This case highlights senior leadership considerations critical to environmental, social and governance (ESG) issues, including environmental tradeoffs and issue management. The case highlights the complexity of strategic decision-making in innovative and ESG contexts and challenges the students to contextualize the trade-offs behind each decision and the potential impact to associated stakeholders.

Complexity academic level

Level: Upper undergraduate and masters. Majors: Management; technology & innovation management; environmental science; science, technology & society; supply chain management; business ethics. Courses: Strategic management (social issues in management, strategic management, technological innovation); technology & society; ethics, supply chain management. Time: 60- or 90-minute class session. Supporting texts (depending on course context): Strategic Management of Technological Innovation. Schilling, M. McGraw Hill, 2017. Contemporary Strategy Analysis. Grant, R. Wiley, 2017. Society, Ethics & Technology. Winston, M., Edelbach, R. Cengage, 2014. Principles of Supply Chain Management. Wisner, J., Tan, K., Leong, G. Cengage, 2019.

Article
Publication date: 15 July 2022

Ruchi Mishra, Rajesh Singh and Kannan Govindan

The purpose of this study is to systematically review the state-of-art literature on the net-zero economy in the field of supply chain management.

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Abstract

Purpose

The purpose of this study is to systematically review the state-of-art literature on the net-zero economy in the field of supply chain management.

Design/methodology/approach

A systematic literature review of 79 articles published from 2009 to 2021 has been conducted to minimise the researchers' bias and maximise the reliability and replicability of the study.

Findings

The thematic analysis reveals that studies in the field of net-zero economy have mostly been done on decarbonisation in the supply chain, emission control and life cycle analysis and environmental and energy management. The findings highlight the strong positive association between digitalisation, circular economy and resources optimization practices with net-zero economy goals. The study also addresses the challenges linked with the net-zero economy at the firm and country levels.

Research limitations/implications

Practitioners in companies and academics might find this review valuable as this study reviews, classifies and analyses the studies, outlines the evolution of literature and offers directions for future studies using the theory, methodology and context (TMC) framework.

Originality/value

This is the first study that uses a structured approach to analyse studies done in the net-zero field by assessing publications from 2009 to 2021.

Details

The International Journal of Logistics Management, vol. 34 no. 5
Type: Research Article
ISSN: 0957-4093

Keywords

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