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The purpose of this paper is to examine the usefulness of statistical studies of financial reports and stock market data for improving corporate financial reports.
Abstract
Purpose
The purpose of this paper is to examine the usefulness of statistical studies of financial reports and stock market data for improving corporate financial reports.
Design/methodology/approach
Analytical writing.
Findings
It is often claimed that statistical studies of co-variation between financial and stock market data can help set better financial reporting policy. Such co-variation, even when it can be estimated, tells us little about which financial reports help to make better financial decisions. A case in support of such claims remains to be made.
Practical implications
The readers are advised to be extremely careful in drawing inferences from studies of co-variation between accounting and stock market data for financial reporting policy.
Social implications
Inference from accounting empirical studies to policy needs better rationale to avoid bad policy consequences.
Originality/value
This paper raises original questions about policy inferences from a large class of empirical research in accounting.
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Keywords
Eileen Conmy, Garry Prentice, Barbara Hannigan and Timothy James Trimble
This study aims to explore the experiences of non-offending partners (NOPs) of men who perpetrated contact and non-contact sexual offences.
Abstract
Purpose
This study aims to explore the experiences of non-offending partners (NOPs) of men who perpetrated contact and non-contact sexual offences.
Design/methodology/approach
In-depth semi-structured interviews were carried out with eight women and analysed using interpretative phenomenological analysis.
Findings
Findings yielded two superordinate themes, eight subordinate themes and an overarching theme. The first superordinate theme “Paying for their Husband’s Transgressions” captured many ways in which the women’s lives were impacted by their husbands offending. The second superordinate theme “Navigating the Darkness” encompassed the women’s experiences of trying to adapt to their new lives. The overarching theme “A Contaminated Life” pertained to the shared experiences of the women who all described encountering instant and profound consequences. This research highlighted the need for immediate signposting to support services for NOPs. The value of a humanistic counselling approach paired with forensic expertise was also identified. Future research with cross-cultural samples and same sex-couples would enrich the current understanding of this experience.
Practical implications
This research highlighted the need for immediate signposting to support services for NOPs. The value of a humanistic counselling approach paired with forensic expertise was also identified.
Originality/value
Qualitative research on the experiences of NOPs of men who perpetrated sexual offences is sparse. Furthermore, existing research focuses on the experiences of women who’s own children were abused, with the partners of men who have perpetrated extra-familial or non-contact offenses remaining largely neglected.
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Shengnan Han, Shahrokh Nikou and Workneh Yilma Ayele
To improve the academic integrity of online examinations, digital proctoring systems have recently been implemented in higher education institutions (HEIs). The paper aims to…
Abstract
Purpose
To improve the academic integrity of online examinations, digital proctoring systems have recently been implemented in higher education institutions (HEIs). The paper aims to understand how digital proctoring has been practised in higher education (HE) and proposes future research directions for studying digital proctoring in HE.
Design/methodology/approach
A systematic literature review was conducted. The PRISMA procedure was adapted for the literature search. The topics were identified by topic modelling techniques from 154 relevant publications in seven databases.
Findings
Seven widely discussed topics in literature were identified, including solutions for detecting cheating and student authentication, challenges/issues of uptakes and students' performance in different proctoring environments.
Research limitations/implications
This paper provides insights for academics, policymakers, practitioners and students to understand the implementation of digital proctoring in academia, its adoption by HEIs, impacts on students' and educators' performance and the rapid increase in its use for digital exams in HEIs, with particular emphasis on the impacts of the systems on digitalising examinations in HE.
Originality/value
This review paper has systematically and critically described the state-of-the-art literature on digital proctoring in HE and provides useful insights and implications for future research on digital proctoring, and how academic integrity in online examinations can be enhanced, along with digitalising HE.
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Keywords
Frederick de Moll and Akihide Inaba
In recent decades, childhood in Japan has undergone significant transformations. Government policies geared at boosting women's labor force participation, a declining fertility…
Abstract
In recent decades, childhood in Japan has undergone significant transformations. Government policies geared at boosting women's labor force participation, a declining fertility rate, rising costs of having children on the one hand, and increased spending on public childcare and support measures for families, on the other hand, contribute to these ongoing changes. Having only one child is becoming the norm while mothers' role in society is shifting. The traditional family structure is moving from the previously predominant male breadwinner model to more dual-earner families. Children now spend significant amounts of time in care and education institutions.
In this chapter, we analyze current configurations of early childhood in institutions and the family from a policy perspective and regarding children's predominant education and care arrangements. Drawing on various survey data sets and evidence from demographic statistics to pedagogical ethnographies, we look at how childcare policies and families reshape the organization of children's lives and outline how institutions and educators create learning experiences aligned with the values of a collectivist society. However, despite being deeply rooted in traditional child-rearing goals, many parents also subscribe to rigorous educational arrangements from early childhood onwards to prepare children for success in a competitive education system. The chapter finishes with an outlook on future directions of how policymakers and the ongoing institutionalization of childhood continue to change children's lives.
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Christine Wetherholt Cugliari and Garee W. Earnest
This study of philanthropy donors in Appalachian Ohio was conducted with the purpose of understanding giving within a rural region. The research was initiated with an ultimate…
Abstract
This study of philanthropy donors in Appalachian Ohio was conducted with the purpose of understanding giving within a rural region. The research was initiated with an ultimate goal of increasing endowed assets in communities that are experiencing philanthropic poverty. The data collected from donors utilizing post-positivist qualitative research methods revealed not only donor giving rationale, but also steps community leaders can take to encourage giving communities and build philanthropic assets that will permit communities to help themselves.
I aimed to develop a conceptual model of power dynamics focused on an anticipated power consequences in business relationships in a context of high environmental turbulence. I…
Abstract
Purpose
I aimed to develop a conceptual model of power dynamics focused on an anticipated power consequences in business relationships in a context of high environmental turbulence. I also intended to discuss the theoretical significance of my findings and indicate future research directions.
Design/methodology/approach
Conceptual article indicating future research directions.
Findings
The proposal of the conceptual model of power dynamics focusing on anticipated power consequences in business relationships.
Research limitations/implications
The limitations of the presented model stem from the critique of the holistic view. My contribution lies in advancing our understanding of power dynamics in business relationships amid significant environmental change. I elucidate how transformative practices relate to power outcomes and value creation in these relationships.
Practical implications
The model highlights the importance of a mindful approach to managing business relationships in a turbulent environment. It emphasizes considering expected power outcomes from activities and their impact on creating value in these relationships.
Social implications
The proposed concept resonates with systems theory, which emphasizes how different levels of business relationships are interconnected. It enables the analysis of power dynamics at the individual level, such as employees, consumers and local communities. These groups often include the most vulnerable individuals impacted by relational business structures.
Originality/value
The focus on anticipated power consequences of transformative practices triggered by high environmental turbulences, while considering the impact of power distribution of relationship actors on the sharing of benefits and costs.
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Susana Pasamar, Mirta Diaz-Fernandez and Ma Dolores de la Rosa-Navarro
There is some research showing that leadership behaviors could be important antecedents to learning, but knowledge is scarce on the impact of which leadership styles support…
Abstract
Purpose
There is some research showing that leadership behaviors could be important antecedents to learning, but knowledge is scarce on the impact of which leadership styles support exploitative and explorative learning. The purpose of this paper is to hypothesize that transformational leadership – more concerned with innovation – will encourage generalist human capital (HC), while transactional leadership – more focused on the efficiency of existing operations – will promote specialist HC.
Design/methodology/approach
To test the hypotheses, the authors adopt a structural ambidexterity approach as the authors consider that organizations need units working on both types of learning.
Findings
The results show the versatile role of transformational leaders, who are able to promote both types of HC and, in turn, both types of organizational learning. The authors have also found that marketing departments are more willing to explore than production departments.
Originality/value
This study highlights the relevance of considering the department as a unit of analysis (structural ambidexterity approach), the significant role of transformational leaders in organizational learning and the mediating role of HC.
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Bo Edvardsson and Bård Tronvoll
The paper aims to conceptualize how behavioral shifts in times of crisis drive the transformation of value co-creation.
Abstract
Purpose
The paper aims to conceptualize how behavioral shifts in times of crisis drive the transformation of value co-creation.
Design/methodology/approach
Referencing two empirical contexts, the paper explores how digital service platforms facilitate changes in actors’ mental models and institutional arrangements (legal, social, technological) that drive transformation of value co-creation in service ecosystems.
Findings
The proposed conceptual framework contributes to existing research by identifying micro-level changes in actors’ mental models and macro-level changes in institutional arrangements enabled by digital service platforms in service ecosystems. In particular, the framework identifies motivation, agility and resistance as moderators of behavioral shifts in times of crisis. This account offers a finer-grained theorization of the moderating factors and underlying mechanisms of service ecosystem transformation but does not extend to the ensuing “new normal.”
Practical implications
The proposed framework indicates how digital platforms support shifts in actors’ behavior and contribute to the transformation of value co-creation. While the enablers are situation-specific and may therefore vary according to the prevailing conditions, the actor-related concepts advanced here seem likely to remain relevant when analyzing the transformation of value co-creation in other crisis situations.
Originality/value
The new conceptual framework advanced here clarifies how behavioral shifts during a crisis drive the transformation of value co-creation and suggests directions for future research.
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Hendrik P. van Dalen and Kène Henkens
The purpose of this paper is to see whether attitudes toward older workers by managers change over time and what might explain development over time.
Abstract
Purpose
The purpose of this paper is to see whether attitudes toward older workers by managers change over time and what might explain development over time.
Design/methodology/approach
A unique panel study of Dutch managers is used to track the development of their attitudes toward older workers over time (2010–2013) by focusing on a set of qualities of older workers aged 50 and older. A conditional change model is used to explain the variation in changes by focusing on characteristics of the manager (age, education, gender, tenure and contact with older workers) and of the firm (composition staff, type of work and sector, size).
Findings
Managers have significantly adjusted their views on the so-called “soft skills” of older workers, like reliability and loyalty. Attitudes toward “hard skills” – like physical stamina, new tech skills and willingness to train – have not changed. Important drivers behind these changes are the age of the manager – the older the manager, the more likely a positive change in attitude toward older workers can be observed – and the change in the quality of contact with older workers. A deterioration of the managers’ relationship with older workers tends to correspond with a decline in their assessment of soft and hard skills.
Social implications
Attitudes are not very susceptible to change but this study shows that a significant change can be expected simply from the fact that managers age: older managers tend to have a more positive assessment of the hard and soft skills of older workers than young managers.
Originality/value
This paper offers novel insights into the question whether stereotypes of managers change over time.
Details