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Article
Publication date: 26 June 2019

Erin L. Hamilton, Rina M. Hirsch, Jason T. Rasso and Uday S. Murthy

The purpose of this paper is to examine how publicly available accounting risk metrics influence the aggressiveness of managers’ discretionary accounting decisions by…

Abstract

Purpose

The purpose of this paper is to examine how publicly available accounting risk metrics influence the aggressiveness of managers’ discretionary accounting decisions by making those decisions more transparent to the public.

Design/methodology/approach

The experiment used a 2 × 3 between-participants design, randomly assigning 122 financial reporting managers among conditions in which we manipulated whether the company was currently beating or missing analysts’ consensus earnings forecast and whether an accounting risk metric was indicative of low risk, high risk or a control. Participants chose whether to manage company earnings by deciding whether to report an amount of discretionary accruals that was consistent with the “best estimate” (i.e. no earnings management) or an amount above or below the best estimate.

Findings

Aggressive (income-increasing) earnings management is deterred when managers believe such behavior will cause their firm to be flagged as aggressive (i.e. high risk) by an accounting risk metric. Some managers attempt to “manage” the risk metric into an acceptable range through conservative (income-decreasing) earnings management. These results suggest that by making the aggressiveness of accounting choices more transparent, public risk metrics may reduce one type of earnings management (income-increasing), while simultaneously increasing another (income-decreasing).

Research limitations/implications

The operationalization of the manipulated variables of interest may limit the study’s generalizability.

Practical implications

Users of accounting risk metrics (e.g. investors, auditors, regulators) should be cautious when relying on such risk metrics that may be of limited reliability and usefulness due to managers’ incentives to manipulate their companies’ risk scores by being overly conservative in an effort to prevent being labeled “aggressive”.

Originality/value

By increasing the transparency of the aggressiveness of accounting choices, public risk metrics may reduce one type of earnings management (income-increasing), while simultaneously increasing another (income-decreasing).

Details

Managerial Auditing Journal, vol. 34 no. 8
Type: Research Article
ISSN: 0268-6902

Keywords

Book part
Publication date: 19 August 2021

Vickie Coleman Gallagher, Lisa E. Baranik, Maria Hamdani, Sorin Valcea, Pakanat Kiratikosolrak and Anthony R. Wheeler

Multidimensional fit (MDF) has been coined as “elusive” and relevant to an individual’s social identity and self-concept, unfolding over time as individuals assess their…

Abstract

Multidimensional fit (MDF) has been coined as “elusive” and relevant to an individual’s social identity and self-concept, unfolding over time as individuals assess their fit relative to Person-Organization, Person-Vocation, Person-Job, and Person-Team Fit. In this chapter, the literature as it relates to the refugee employment journey, MDF, and HRM practices that facilitate or inhibit MDF is reviewed. Furthermore, in this study, the process-oriented view of the refuge path highlights the complexity of their experience, noting an array of antecedents as they relate to country, host country and individual differences, interventions through NGOs, refugee resettlement agencies, and organizations, as well as the less explored entrepreneurial path. These diverse paths and the process of finding fit, and the obstacles refugees face, are viewed through the lens of shocks and reassessment of MDF throughout their journey. Finally, the study’s outcomes illustrate individual wellbeing factors, organizational level benefits, as well as community level benefits to MDF.

Abstract

Details

Immigration and Health
Type: Book
ISBN: 978-1-78743-062-4

Book part
Publication date: 24 September 2015

Erin Kostina-Ritchey, Holly E. Follmer-Reece, Sara L. Dodd, Kayla Sherman and Gloria Gonzales

The purpose of this paper is to provide a case study of the use of technology as a hidden curriculum in a youth leadership program (United Future Leaders-UFL).

Abstract

Purpose

The purpose of this paper is to provide a case study of the use of technology as a hidden curriculum in a youth leadership program (United Future Leaders-UFL).

Methodology/approach

A description of the UFL program, including theoretical framework and current use of various technology platforms, provide a backdrop to the hidden curriculum implemented by the programming staff. Both intended and unintended outcomes of the use of technology are discussed in the context of UFL values/themes.

Findings

A review of technology use in the UFL program resulted in the categorization of realms of influence (Staff ↔ Student Participants, Staff ↔ Staff, Staff ↔ Parents, Participants ↔ Participants) and five categories of technology use (reminders, communication, sharing of resources, reinforcing learning, increased parental involvement).

Practical/social implications

Examples of emerging patterns of this hidden curriculum, future directions for technology use within the program, and advice for youth program practitioners are included.

Originality/value

This paper adds to the general discussion of types and purpose of technology use, youth programming, and role of technology use as hidden curriculum.

Details

Technology and Youth: Growing Up in a Digital World
Type: Book
ISBN: 978-1-78560-265-8

Keywords

Article
Publication date: 1 April 2000

Rebecca J. Morris and Charles L. Martin

Provides an example of a firm’s use of distinguishing product attributes to engineer and nurture strong consumer‐brand relationships. Ty Inc., manufacturer of the popular…

2950

Abstract

Provides an example of a firm’s use of distinguishing product attributes to engineer and nurture strong consumer‐brand relationships. Ty Inc., manufacturer of the popular Beanie Babies brand, has effectively engineered the brand to incorporate attributes of nostalgic value, personification, uniqueness, facilitation, engagement, aesthetic appeal, quality/excellence, association, social visibility and image congruence, and price risk. By incorporating these attributes and actively nurturing consumer‐brand relationships, Ty has benefited from greater customer satisfaction, which has led to higher purchase volumes, brand loyalty, and positive word‐of‐mouth communications. The straightforward methodology used to examine customer perceptions of Beanie Babies involved asking respondents to rate Beanie Babies on the ten characteristics associated with high‐involvement, relationship‐prone products. The same measurement approach could be easily replicated by managers of other firms to evaluate the relational potency of their own brands.

Details

Journal of Product & Brand Management, vol. 9 no. 2
Type: Research Article
ISSN: 1061-0421

Keywords

Article
Publication date: 4 July 2016

Wendy Cukier, Samantha Jackson, Mohamed A. Elmi, Erin Roach and Darren Cyr

The purpose of this paper is to examine the representation of women in Canadian broadcast news coverage, exploring the notion of substantive representation as it relates…

1823

Abstract

Purpose

The purpose of this paper is to examine the representation of women in Canadian broadcast news coverage, exploring the notion of substantive representation as it relates to gender, leadership and framing.

Design/methodology/approach

Using computer-aided text analysis software, the authors analyzed the frequency of women appearing in on-air roles, the way in which they are framed, as well as technical and expressive details, such as how they are featured. In total, the authors analyzed representation of 2,031 individuals in the four suppertime local news broadcasts from 6 p.m. to 7 p.m. Framed in an ecological model of complex social change, this paper focuses on understanding how women are presented in Canadian broadcast media.

Findings

This study finds that women are under-represented in Canadian broadcast media. Furthermore, it finds that women are less likely to be framed as leaders or experts and are less likely to hold news host or anchor positions. For all major news broadcasters analyzed, women are less likely to be portrayed positively or in leadership/expert positions and are more often represented as victims. They are less likely to appear on screen and are more likely to be referred to off-screen, paraphrased and cited rather than speaking for themselves.

Research limitations/implications

By framing this study in an (critical) ecological, this study moved beyond required descriptive benchmarking to examine the degree of substantive representation of women. However, the sample of the study is only a snapshot of Canada’s largest city, and, therefore, more research involving further a comparative analysis of cities, a variety of print sources and online media outlets is needed. Future research might include more qualitative analysis of the representation, the type of representation and the factors affecting levels of representation. For example, such research might explore the practices in broadcast organizations, the way in which stories are framed and how guests selected. Also of interest is the relationship between women’s representation at the decision-making table, as an input, and the representation of women in on-air roles, as an outcome.

Practical implications

The implications of this article are important for understanding the complex factors affecting female leadership across sectors, particularly, the Canadian broadcast industry, the barriers they face and the strategies that may lead to their advancement.

Originality/value

This study moved beyond descriptive benchmarking to examine the degree of substantive representation of women by coding the frames, roles and means of quotation experienced by women on broadcast news.

Details

Gender in Management: An International Journal, vol. 31 no. 5/6
Type: Research Article
ISSN: 1754-2413

Keywords

Content available
Book part
Publication date: 7 January 2019

Abstract

Details

Immigration and Health
Type: Book
ISBN: 978-1-78743-062-4

Content available
Book part
Publication date: 17 May 2021

Abstract

Details

The Role of External Examining in Higher Education: Challenges and Best Practices
Type: Book
ISBN: 978-1-83982-174-5

Book part
Publication date: 24 October 2017

Elizabeth Erin Wheat

Under the doctrine of judicial review established by Marbury v. Madison (1803) and the Administrative Procedure Act (APA), courts retain the power and authority to review…

Abstract

Under the doctrine of judicial review established by Marbury v. Madison (1803) and the Administrative Procedure Act (APA), courts retain the power and authority to review legislative and executive actions and rule on their constitutionality or legality. Courts may also review actions of judges and lower court decisions. This is an important and necessary action to maintain the checks and balances and separation of powers in the United States (U.S.) political system. It is also critical for providing legal oversight and accountability. This chapter will first look at judicial review historically including relevant statutes and cases, actions by the executive branch, and efforts by Congress.

Additionally, the chapter will examine the relationship between judicial review and public policy. Through laws passed by Congress or regulations enacted by federal agencies, these branches of government draft policies with the expectation the judicial branch will enforce them. The courts, however, are to uphold the Constitution first and foremost, and rule on the constitutionality of the laws and regulations. Judicial opinions can have the effect of creating policy, which is a different purpose than the Founding Fathers intended. After reviewing the court system, the chapter will examine several issue areas where the court has been shaped by and in turn influenced public policy.

Details

Corruption, Accountability and Discretion
Type: Book
ISBN: 978-1-78743-556-8

Keywords

Article
Publication date: 1 March 1993

G. Ferrari

This paper, which will be published in two parts in consecutive issues of Circuit World, reproduces a chapter of the recently published book ‘Handbook of Printed Circuit…

Abstract

This paper, which will be published in two parts in consecutive issues of Circuit World, reproduces a chapter of the recently published book ‘Handbook of Printed Circuit Technology: New Processes, New Technologies’, edited by G. Herrmann and K. Egerer and published by Electrochemical Publications Ltd, Port Erin, Isle of Man.

Details

Circuit World, vol. 19 no. 4
Type: Research Article
ISSN: 0305-6120

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