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Book part
Publication date: 9 June 2020

Anna Purwaningsih and Indra Wijaya Kusuma

This study examines associations between accrual earnings management (AEM) and real earnings management (REM), and earnings quality between countries considered under insider…

Abstract

This study examines associations between accrual earnings management (AEM) and real earnings management (REM), and earnings quality between countries considered under insider economics and outsider economics clusters. Countries included in the outsider economics cluster are Singapore, Malaysia, and Hong Kong. Meanwhile, countries included in the insider economics cluster are Indonesia, the Philippines, and South Korea. Earnings management practices have changed from AEM to REM since the publication of the Sarbanes Oxley Act and DFA 954 implementation of the Claws back provision policy in the United States.

Research data were obtained from the Bloomberg database, 2010–2016. Regression analysis and t-test were utilized. This study compared AEM and REM to determine which is stronger based on country clusters, as well as the association between AEM or REM and earnings quality.

The results of this study indicate that AEM and REM are associated with the quality of earnings in the insider economics cluster. However, AEM and REM are not associated with earnings quality in the outsider economics cluster. Furthermore, associations between AEM and earnings quality are stronger than associations between REM and earnings quality in insider economics cluster.

Article
Publication date: 11 March 2024

Denizar Abdurrahman Mi'raj and Salih Ulev

Given the overlapping themes and periods in specific subjects within Islamic economics and finance bibliometric research, which may yield similar findings in bibliometric studies…

Abstract

Purpose

Given the overlapping themes and periods in specific subjects within Islamic economics and finance bibliometric research, which may yield similar findings in bibliometric studies, it is essential to document the growth of Islamic economic and financial research using bibliometric methodologies. This study aims to understand better the critical bibliometric review trends and scientific advancements in Islamic economics and finance.

Design/methodology/approach

This study uses bibliometric analysis, collecting 46 Islamic economics bibliometric papers from the Web of Science Core Collection from 1975 to 2022. The authors generated top scientific scholars, keyword analysis, citation analysis, content analysis and conclusions for journal development using R Biblioshiny, VOSviewer, ATLAS.ti and Excel.

Findings

This study has established a comprehensive bibliometric framework for Islamic economics and finance bibliometric papers, encompassing all critical areas within the discipline and identifying any remaining research gaps. The major significant areas revealed were Islamic social finance and microfinance concerns, which are closely pertinent to the issues of ethics, corporate social responsibility and sustainability, respectively. The authors also identified opportunities for future bibliometric analyses in Islamic economics and finance, which include using more comprehensive databases, refining or broadening search strategies, using advanced techniques and units of analysis and suggesting themes for further exploration.

Research limitations/implications

The study relies merely on the Web of Science Core Collection database, which provides the most in-depth citations by source for the world’s scientific and scholarly research. Future research may consider expanding its scope to include other databases for a broader range of sources. Furthermore, due to the rise of bibliometric studies in Islamic economics and finance, this study also comments on the saturation of bibliometric studies conducted in several similar areas. While researchers bring their unique analytical perspectives to bibliometrics, this study provides a comprehensive view of existing research in Islamic economics and finance, highlighting well-explored topics and those that remain less studied. Thus, this could assist researchers in determining their future research priorities.

Practical implications

Policymakers in Islamic financial and economic institutions, including banking institutions, social, financial institutions and halal institutions, should be impacted by this research when making policies or conducting research. The viability of the current Islamic economic and financial ecosystem will be indirectly maintained and managed by these implications.

Social implications

This comprehensive meta-analysis in Islamic economics and finance is expected to impact the development and sustainability of the Islamic economic and financial ecosystem, promoting societal welfare through applying Islamic economics and finance.

Originality/value

This pioneering bibliometric analysis of Islamic economics and finance papers aims to offer insights and projections for future research in the field. This research contributes to the literature by examining various aspects, including evaluating literature on trending topics, analyzing papers related to research areas and conducting content analysis of existing bibliometric studies in Islamic economics and finance. It specifically groups these studies around fundamental topics, summarizes findings from contemporary research and identifies emerging research gaps.

Details

Qualitative Research in Financial Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4179

Keywords

Open Access
Article
Publication date: 5 February 2024

Vladislav Valentinov and Constantine Iliopoulos

Transaction cost economics sees a broad spectrum of governance structures spanned by two types of economic adaptation: autonomous and cooperative. Stakeholder theorists have drawn…

Abstract

Purpose

Transaction cost economics sees a broad spectrum of governance structures spanned by two types of economic adaptation: autonomous and cooperative. Stakeholder theorists have drawn much inspiration from transaction cost economics but have not paid explicit attention to the centrality of the idea of adaptation in this literature. This study aims to address this gap.

Design/methodology/approach

The authors develop a novel conceptual framework applying the distinction between the two types of economic adaptation to stakeholder theory.

Findings

The authors argue that the idea of cooperative adaptation is particularly useful for describing the firm’s collaboration with primary stakeholders in the joint value creation process. In contrast, autonomous adaptation is more relevant for firms interacting with secondary stakeholders who are not directly engaged in joint value creation and may not have formal contractual relationships with the firm. Accordingly, cooperative adaptation can be seen as vital for resolving team production problems affecting joint value creation, whereas autonomous adaptation addresses how the firm maintains legitimacy within the larger stakeholder environment.

Originality/value

Similar to its significance for transaction cost economics, the distinction between the two types of adaptation equips stakeholder theory with a new systematic understanding of a potentially broad spectrum of firm–stakeholder collaboration forms.

Details

Society and Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 8 January 2024

Walter Leal Filho, Maria Alzira Pimenta Dinis, Maria F. Morales, María Semitiel-García, Pedro Noguera-Méndez, Salvador Ruiz de Maya, María-del-Carmen Alarcón-del-Amo, Nuria Esteban-Lloret and María Pemartín

Higher education institutions (HEIs) offer courses and programmes focusing on sustainability in economics, as courses on sustainable development (SD), which examine the economic…

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Abstract

Purpose

Higher education institutions (HEIs) offer courses and programmes focusing on sustainability in economics, as courses on sustainable development (SD), which examine the economic, social and environmental dimensions of SD. This paper aims to examine sustainability integration in economics degree programmes.

Design/methodology/approach

Through an extensive literature review in Web of Science (WoS) and information search in Google, conducting to 28 relevant case studies, this paper elucidates the emphasis given to sustainability as part of economics degree programmes in HEIs.

Findings

The results suggest that, whereas the inclusion of sustainability components in this field is a growing trend, much still needs to be done to ensure that matters related to SD are part of the routine of university students studying economics.

Research limitations/implications

It is worth noting that the literature review conducted in WoS was primarily aimed at assisting in the selection of university case studies. The 28 university case studies scrutinised in this study may lack sufficient representation from numerous developing countries.

Practical implications

This study highlights challenges in integrating the SD into economics degree programmes, suggesting the need for curriculum adjustments as underscoring operational issues, acting as barriers. The inclusion of sustainability in economics programmes must navigate operational issues stemming from packed timetables and busy schedules, requiring innovative solutions.

Social implications

As far as the authors are aware, this study holds substantial importance in its emphasis on implementing sustainability within HEIs’ economics programmes, assisting in pursuing SD.

Originality/value

The novelty of this study lies in addressing sustainability with the specific economics focus programmes within the HEIs context.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 1 March 2012

Mark C. Schug, Ashley S. Harrison and J.R. Clark

The teaching of economics at the Kindergarten-12 level has been highly researched and reported upon since the 1970’s and has primarily concentrated on curriculum, materials…

Abstract

The teaching of economics at the Kindergarten-12 level has been highly researched and reported upon since the 1970’s and has primarily concentrated on curriculum, materials, enrollments, and effectiveness of teaching techniques. This paper summarizes two recent reviews of research, the results of the National Assessment of Educational Progress in Economics, and two recent national surveys. Taken together, the findings suggest that more students are taking high school economics than ever before, and that their performance is better than reported performance in other social studies fields. While adequate teacher training remains a stubborn problem, economics teachers appear to use somewhat more variety in their teaching than do their peers.

Details

Social Studies Research and Practice, vol. 7 no. 1
Type: Research Article
ISSN: 1933-5415

Keywords

Article
Publication date: 1 August 2006

Lindsay Noble Calkins and Andrew Welki

In the fall of 1996, Walstad suggested that the economics profession needed to obtain the students' perspective on the choice of major. The purpose of this paper is to examine the…

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Abstract

Purpose

In the fall of 1996, Walstad suggested that the economics profession needed to obtain the students' perspective on the choice of major. The purpose of this paper is to examine the factors that influence the choice of major.

Design/methodology/approach

To recruit majors and to address Walstad's concern, economics and non‐economics majors were surveyed to determine which factors they consider important when choosing a major and to better understand why some students never consider economics.

Findings

The results suggest that interest in the subject, expected marketability, performance in major classes, and the approachability and teaching reputation of the faculty are influential to the choice of major.

Originality/value

The results may help the profession address enrollment issues, including the disproportionate number of women in the major.

Details

International Journal of Social Economics, vol. 33 no. 8
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 10 August 2012

Marilyn Power

The aim of this paper is to review Fred Lee's book A History of Heterodox Economics.

16967

Abstract

Purpose

The aim of this paper is to review Fred Lee's book A History of Heterodox Economics.

Design/methodology/approach

The paper provides a context for Lee's research within the current debates over the financial crisis, then reviews and evaluates his analysis.

Findings

Lee has provided valuable and almost overwhelmingly meticulous documentation of the struggle to maintain space for heterodox economics within the discipline of economics, beginning before the turn of the twentieth century and continuing into the present. He is most concerned to use this research to formulate strategies to build community among heterodox economists, to provide a strong alternative to mainstream economics.

Originality/value

The author was less than convinced by Lee's suggestion that heterodox economics should emulate a professional model based on publications and citations that bears a striking resemblance to the methods of mainstream economics. That said, the author shares his belief that heterodox economics has important insights to offer economic theory and policy. In all, Lee has provided an important service in his documentation of the rise of heterodox economics as well as the attempts of mainstream economics to marginalize other schools of thought.

Details

On the Horizon, vol. 20 no. 3
Type: Research Article
ISSN: 1074-8121

Keywords

Article
Publication date: 1 March 2012

Don R. Leet and Jane S. Lopus

Because economics is increasing in importance in the high school curriculum, it is critically important that it is taught well by well-trained teachers. We offer suggestions for…

Abstract

Because economics is increasing in importance in the high school curriculum, it is critically important that it is taught well by well-trained teachers. We offer suggestions for teaching high school economics in the areas of content, methodology, materials, and professional development. We address what content to include, the use of textbooks and supplementary materials, and innovative approaches for teaching economics. The use of literature, film, music, and activity-based lessons are discussed. Teachers are encouraged to seek out professional development opportunities through the Council for Economic Education and networking opportunities through the Global Association of Teachers of Economics. Although teaching high school economics can be challenging, there are many helpful materials and resources available.

Details

Social Studies Research and Practice, vol. 7 no. 1
Type: Research Article
ISSN: 1933-5415

Keywords

Article
Publication date: 7 October 2014

Murat Cokgezen and Ahmet Mete Cilingirturk

The literature shows economics students to be more market oriented than students from other disciplines. A major shortcoming of this work, however, is that it is based on research…

5600

Abstract

Purpose

The literature shows economics students to be more market oriented than students from other disciplines. A major shortcoming of this work, however, is that it is based on research carried out in the west. The purpose of this paper is to examine the attitudes of Turkish economics students’ towards markets.

Design/methodology/approach

The study reported here uses a survey developed by Lephard and Breeden to investigate students’ attitudes towards markets. The survey consists of 11 market-positive statements and 11 market-negative statements. Participants were asked to indicate their level of agreement with each statement, placed at between 0 and 100 per cent and classified into 11 categories. The survey was administered to economics, physics and mathematics students from different universities. Then, responses of economics students and others are compared.

Findings

The results show that Turkish students are less market friendly than their western counterparts. Contrary to the findings of other studies, in Turkey studying economics is found to have no effect on attitudes in this respect.

Originality/value

First, almost all of the other studies in this realm are all based on surveys carried out in the west. To the best of the knowledge, this is the first study for other parts of the world. Second, results show that Turkish economics students are less market friendly than their western counterparts, and that studying economics has no significant effect on this. These results are surprising and contrary to the consensus in the literature.

Details

International Journal of Social Economics, vol. 41 no. 10
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 1 June 1985

Kishor Thanawala

Is there such a field as social economics? Let us begin by providing some justification (the sceptics may call this rationalisation) for asking the question. The very fact that we…

Abstract

Is there such a field as social economics? Let us begin by providing some justification (the sceptics may call this rationalisation) for asking the question. The very fact that we are gathered here in Fresno ought to be a reassurance that, indeed, there does exist such a field. But this reassurance amounts to little more than a Descartian feeling of, “I think, therefore I am”. Some people question implicitly or explicitly whether there is such a field of enquiry called social economics. If you think this statement needs empirical support, consider the following:

Details

International Journal of Social Economics, vol. 12 no. 6/7
Type: Research Article
ISSN: 0306-8293

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