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1 – 10 of 601Jason Headrick and L.J. McElravy
Massive Open Online Courses (MOOCs) are a form of distance education courses. They have been celebrated as revolutionizing the way learners access education and the way colleges…
Abstract
Massive Open Online Courses (MOOCs) are a form of distance education courses. They have been celebrated as revolutionizing the way learners access education and the way colleges and universities could expand education on a global scale beyond their traditional campuses. The purpose of this study is to identify the pedagogical strategies used for instruction and assessment in leadership-oriented MOOCs and gain a more refined understanding of the current state of MOOCs in leadership education. This study examines 96 leadership MOOCs across the platforms of Coursera, EdX, FutureLearn, Canvas.net, and Standford Online through a content analysis research framework. The study concludes with a discussion of leadership MOOC pedagogy and presents the current state of MOOCS among leadership education and professional development.
Corey Seemiller and David Michael Rosch
We highlight three approaches for structuring data analysis to aid leadership educators and researchers in investigating differences between populations, considering the variable…
Abstract
Purpose
We highlight three approaches for structuring data analysis to aid leadership educators and researchers in investigating differences between populations, considering the variable of age.
Design/methodology/approach
Utilizing real data, we exemplify the three approaches to illustrate how insights might be gained.
Findings
We offer illustrative empirical findings in this reflective essay to demonstrate the three approaches. Our empirical examples are real, but not designed to be the purpose of this essay.
Research limitations/implications
We provide three methodological approaches to analyzing leadership data that can assist leadership educators and researchers in determining an appropriate method for meaning-making with their data.
Originality/value
We seek to describe three different approaches to data analysis that are likely accessible and convenient as well as could lead to insight for leadership educators and researchers.
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Keywords
Ben J. Brachle, L.J. McElravy, Gina S. Matkin and Lindsay J. Hastings
With the rapid growth of leadership research and the increasing complexity of research methods, preparing doctoral students to do research in leadership studies is becoming more…
Abstract
With the rapid growth of leadership research and the increasing complexity of research methods, preparing doctoral students to do research in leadership studies is becoming more challenging. This article outlines an exploratory research study and presents results of what is currently being done by university PhD leadership programs to prepare students to do research in the complex area of leadership. The paper also discusses some areas of encouragement as well as some areas of concern in regard to the current state of research methodology preparation for future leadership researchers and scholars.
Mariem Khalifa and Samir Trabelsi
The purpose of this paper is to examine whether managers of bankrupt firms are more or less conditionally conservative in their financial reporting relative to non-bankrupt firms…
Abstract
Purpose
The purpose of this paper is to examine whether managers of bankrupt firms are more or less conditionally conservative in their financial reporting relative to non-bankrupt firms. The study further examines the cross-sectional differences in conditional conservatism among bankrupt and non-bankrupt firms.
Design/methodology/approach
The study employs a sample of US firms to investigate conditional conservatism in firms that experience financial distress and go bankrupt relative to non-stressed non-bankrupt firms. The study also uses switching regression models to identify the drivers of the cross-sectional difference in conditional conservatism among bankrupt and non-bankrupt firms.
Findings
Empirical results show that bankrupt firms are timelier in recognizing bad news than good news when compared to non-bankrupt firms. The higher level of conditional conservatism in bankrupt firms is mainly driven by their higher levels of leverage and tax-reduction incentives. The cross-sectional analyses show that these results largely hold for more leveraged firms and firms with higher tax costs. Taken together, these results suggest that the conservative tendency of managers of bankrupt firms can stem from the agency problem between lenders and managers and from tax-decreasing motivations.
Originality/value
The novelty of the authors’ research stands in studying the drivers of the cross-sectional differences in conditional conservatism between bankrupt and non-bankrupt firms and specifically, the demonstration that taxation also induces conditional conservatism in the setting of ex post bankrupt firms.
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Shayan Farhangdoust and Lida Sayadi
The present study seeks to shed further light on the effectiveness of Basu (1997) and Khan and Watts' (2009) differential timeliness metrics in detecting predictable differences…
Abstract
Purpose
The present study seeks to shed further light on the effectiveness of Basu (1997) and Khan and Watts' (2009) differential timeliness metrics in detecting predictable differences in conservatism following corrections of restated earnings.
Design/methodology/approach
Using cross-sectional and time-series analyses for companies listed on the Tehran Stock Exchange during 2009–2013, the results indicate lower conservatism for restating firms as compared to their counterparts during prerestatement period.
Findings
Using cross-sectional and time-series analyses for companies listed on the Tehran Stock Exchange during 2009–2013, the results indicate lower conservatism for restating firms as compared to their counterparts during prerestatement period. In contrast, our findings are indicative of higher conservatism among these restating firms during the years of restatements. Moreover, the time-series approach captures a higher conservatism for the restating firms during restatement years than prerestatement periods. Overall, these results provide insight into the usefulness of the metrics used in the restatement setting.
Originality/value
Similar to recent papers, the present study seeks to shed further light on the ability of Basu-based coupled with Khan–Watts-based measures of conservatism to detect situations in which companies' earnings are known to be significantly restated.
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Ade Imam Muslim and Doddy Setiawan
Our study aims to explore the ownership structure and accounting conservatism in influencing the value relevance that we analyse through the paradigm of open innovation and…
Abstract
Purpose
Our study aims to explore the ownership structure and accounting conservatism in influencing the value relevance that we analyse through the paradigm of open innovation and socio-emotional wealth (SEW). We also extended the test to identify how firm size could affect value relevance.
Design/methodology/approach
Through panel data testing, we collected all issuers on the stock exchange for the 2016–2018 period. The total collected observations are 735 observations from various industries.
Findings
The results of the study provide empirical evidence that institutional ownership is more pronounce, especially in companies with high asset levels. We also conducted other tests to see it from the perspective of SEW. We divide companies into family and non-family companies. The results of this study indicate that institutional ownership has an effect on increasing value relevance, especially in family companies compared with non-family companies. The results of the study also indicate that accounting conservatism plays a more important role in increasing value relevance in non-family firms compared to family firms.
Originality/value
This study advances in two main ways. First, we use a SEW approach and an open innovation perspective. Second, we conducted tests for family and non-family firms.
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