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1 – 10 of 18Daniel Kipkirong Tarus and Fiona Jepkosgei Korir
This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.
Abstract
Purpose
This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.
Design/methodology/approach
The authors used panel data derived from secondary sources from publicly listed firms in Kenya during 2002–2017. Hierarchical regression analysis was used to test the hypotheses.
Findings
The results indicate that board independence, board tenure and size have significant negative effect on real earnings management, while CEO duality positively affects real earnings management. Further, the interaction results show that CEO narcissism moderates the relationship between CEO duality and real earnings management.
Research limitations/implications
The results suggest that real earnings management reduces when boards are independent, large and comprising of long-tenured members. However, when the CEO plays dual role of a chairman, real earnings management increases. The authors also find that when CEOs are narcissists, the monitoring role of the board is compromised.
Originality/value
The study adds value to the understanding of how board structure and CEO narcissism influence the monitoring role of the board among firms listed at Nairobi Securities Exchange.
Details
Keywords
Denis Dyvee Errabo and Areeya Amor Ongoco
The principal aim of the research was to develop Interactive Mobile Learning Modules (IMLM) as an approach to innovative teaching practices in online distance education.
Abstract
Purpose
The principal aim of the research was to develop Interactive Mobile Learning Modules (IMLM) as an approach to innovative teaching practices in online distance education.
Design/methodology/approach
The study employed educational action research, using a quasi-experimental design catering to ninth-grade students (N = 104) attending a public high school in Manila.
Findings
Our research indicates that IMLM has a positive effect on student engagement. It provides students with a convenient, easily accessible, and engaging means of understanding Genetics concepts. The execution of this initiative has facilitated the emergence of novel ideas, heightened the ease of use, and advanced more equitable opportunities within the education domain. Thus, IMLM’s utilization has resulted in a favorable shift in conceptual understanding. It has been found to support learners' concept test performance, as evidenced by score gains and statistically significant improvement in understanding.
Research limitations/implications
The study is limited with the development and utilization of mlearning strategy to accommodate learners in the public school system in a developing country.
Practical implications
The study addresses ongoing strategy and discussion to enrich online learning through the mlearning strategy.
Social implications
The study accommodates inclusivity and equitable learning through personalize mlearning strategy.
Originality/value
The study is novel because it utilize mlearning as innovative approach to teaching genetics.
Details
Keywords
Daniel Nygaard Ege, Pasi Aalto and Martin Steinert
This study was conducted to address the methodical shortcomings and high associated cost of understanding the use of new, poorly understood architectural spaces, such as…
Abstract
Purpose
This study was conducted to address the methodical shortcomings and high associated cost of understanding the use of new, poorly understood architectural spaces, such as makerspaces. The proposed quantified method of enhancing current post-occupancy evaluation (POE) practices aims to provide architects, engineers and building professionals with accessible and intuitive data that can be used to conduct comparative studies of spatial changes, understand changes over time (such as those resulting from COVID-19) and verify design intentions after construction through a quantified post-occupancy evaluation.
Design/methodology/approach
In this study, we demonstrate the use of ultra-wideband (UWB) technology to gather, analyze and visualize quantified data showing interactions between people, spaces and objects. The experiment was conducted in a makerspace over a four-day hackathon event with a team of four actively tracked participants.
Findings
The study shows that by moving beyond simply counting people in a space, a more nuanced pattern of interactions can be discovered, documented and analyzed. The ability to automatically visualize findings intuitively in 3D aids architects and visual thinkers to easily grasp the essence of interactions with minimal effort.
Originality/value
By providing a method for better understanding the spatial and temporal interactions between people, objects and spaces, our approach provides valuable feedback in POE. Specifically, our approach aids practitioners in comparing spaces, verifying design intent and speeding up knowledge building when developing new architectural spaces, such as makerspaces.
Details