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Open Access
Article
Publication date: 4 May 2023

Paweł Mielcarz, Dmytro Osiichuk and Inna Tselinko

The article investigates the patterns of asset impairment recognition in search of signs of “big bath” earnings management practices across an internationally diversified sample…

Abstract

Purpose

The article investigates the patterns of asset impairment recognition in search of signs of “big bath” earnings management practices across an internationally diversified sample of public companies. It also elucidates the incentives that may underlie such practices and explores possible safeguards embedded in the existing corporate governance mechanisms.

Design/methodology/approach

The article applied static panel and binary logit models to an international firm-level panel dataset of 1045 public companies observed between 2003 and 2018.

Findings

Our empirical results suggest that recognition of asset impairment has no determinate impact on earnings volatility. Investigating the possibility of “big bath” earnings management practices, the authors found no impact of asset impairment recognition on total senior executive compensation in firms, which pay performance-based remuneration. The quality of corporate governance has appeared to impact the firms’ intertemporal proclivity to recognize asset impairment with those having the more entrenched and management-controlled boards being more likely to time impairment recognition by delaying it during exceptionally good and exceptionally bad years. While generally unlikely, recognition of asset impairment in a period with a recorded negative operating performance is found to be closely associated with key executive departures.

Originality/value

The article corroborates the salient role of corporate governance mechanisms in shaping the intertemporal patterns of asset impairment recognition. The possible remedies to the phenomenon should be derived therefrom.

Details

Central European Management Journal, vol. 31 no. 2
Type: Research Article
ISSN: 2658-2430

Keywords

Open Access
Article
Publication date: 11 February 2013

Ewa Bulzacka, Jeanne Vilain, Franck Schürhoff, Alexandre Méary, Marion Leboyer and Andrei Szöke

Subjective measurements of cognition have seldom been used in schizophrenia. This is mainly due to the assumption that such measurements lack sensitivity in a disorder…

Abstract

Subjective measurements of cognition have seldom been used in schizophrenia. This is mainly due to the assumption that such measurements lack sensitivity in a disorder characterized by poor insight. We investigated the capacity of BRIEF-A (Behavior Rating Inventory of Executive Function - Adult Version: a self-administered, ecological questionnaire) to identify executive deficits in adults with schizophrenia. The global score and each domain-specific score was significantly lower in patients than in healthy controls. BRIEF-A could be a useful complement to objective measurements, providing a subjective assessment of everyday consequences of executive dysfunction in patients with schizophrenia.

Details

Mental Illness, vol. 5 no. 1
Type: Research Article
ISSN: 2036-7465

Keywords

Open Access
Article
Publication date: 1 July 2020

Jani Saastamoinen, Arsen Djatej, Kati Pajunen and M. David Gorton

Accounting standards for goodwill may intensify the agency conflict. Since auditors evaluate intangible asset valuations, this study examines to what extent being an auditor…

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Abstract

Purpose

Accounting standards for goodwill may intensify the agency conflict. Since auditors evaluate intangible asset valuations, this study examines to what extent being an auditor (including Big 4 auditors) and being female as indicators of professional skepticism and conservatism predict accounting professionals' critical views of goodwill accounting under US GAAP.

Design/methodology/approach

Statistical analyses of a survey of accounting professionals in the Pacific Northwest region of the United States.

Findings

The respondents' views are dispersed from trust in GAAP to views reflecting management opportunism in goodwill accounting. While being an auditor (including Big 4 auditors) does not predict a critical perception, being a female auditor is correlated with critical views to some extent.

Research limitations/implications

The survey was carried out in a limited geographical area and personal contacts were used to maximize the response rate, which may limit generalizability.

Practical implications

Standard setters can use the results to learn how practitioners perceive the current accounting standards for goodwill. The results provide users and preparers knowledge about potential pitfalls of goodwill accounting. Preparers could increase transparency to alleviate user concerns regarding managerial opportunism in goodwill accounting.

Originality/value

This paper extends the IFRS-based literature exploring practitioners' perceptions of accounting standards by focusing on goodwill accounting in the US GAAP environment. This study also contributes to the auditing literature by providing further evidence on how gender moderates an auditor's perception of accounting standards.

Details

Journal of Applied Accounting Research, vol. 21 no. 4
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 16 January 2018

Sze Tim Sonia Yu, Mong-lin Yu, Ted Brown and Hanna Andrews

The paper aims to investigate if the performance of older adults on the Mini-Mental State Examination (MMSE) and the Montreal Cognitive Assessment (MoCA) were associated or…

5444

Abstract

Purpose

The paper aims to investigate if the performance of older adults on the Mini-Mental State Examination (MMSE) and the Montreal Cognitive Assessment (MoCA) were associated or predictive of their functional performance in a geriatric evaluation and management (GEM) inpatient hospital setting. This will inform the occupational therapy assessment and management of older adults admitted to sub-acute GEM settings.

Design/methodology/approach

In all, 20 participants (11 men, 9 women, mean age 82 years, SD = 6.93) were recruited from a GEM ward in an Australian hospital. Participants’ cognitive abilities were assessed using the MMSE and MoCA, and their functional performance were assessed using the Functional Independence Measure (FIM). Spearman’s rho correlations and linear regression analyses were completed. Bootstrapping was applied to the regression analyses to accommodate the small study sample size.

Findings

No statistically significant correlations were obtained between the total and subscale scores of the MMSE and FIM or between the total and subscale scores of the MoCA and FIM. In other words, the cognitive and functional abilities of older adults admitted to a GEM setting were not significantly associated in this study.

Originality/value

The findings suggest that the MoCA and the MMSE were not predictive of participants’ functional performance as measure by the FIM in a sub-acute GEM setting. Occupational therapists should be cautious when interpreting participants’ MMSE, MoCA and FIM results and not depend solely on these results in the goal setting and intervention planning processes for clients on GEM wards. Further studies are recommended to confirm these findings.

Details

Irish Journal of Occupational Therapy, vol. 46 no. 1
Type: Research Article
ISSN: 2398-8819

Keywords

Open Access
Article
Publication date: 23 March 2021

Rajesh Kumar, Keshav J. Kumar, Vivek Benegal, Bangalore N. Roopesh and Girikematha S. Ravi

This study aims to examine the effectiveness of an integrated intervention program for alcoholism (IIPA) for improving verbal encoding and memory, visuospatial construction…

Abstract

Purpose

This study aims to examine the effectiveness of an integrated intervention program for alcoholism (IIPA) for improving verbal encoding and memory, visuospatial construction, visual memory and quality of life (QoL) in persons with alcohol dependence.

Design/methodology/approach

The sample comprised treatment-seeking alcohol-dependent persons (n = 50), allotted into two groups: (1) the treatment as usual (TAU) group (n = 25) and (2) the treatment group (n = 25)]. The groups were matched on age (±1 year) and education (±1 year). The TAU group received standard pharmacological treatment, psychotherapeutic sessions on relapse prevention and yoga for 18 days, while the treatment group received IIPA sessions in addition to the usual treatment. Auditory verbal learning test, complex figure test and QoL scale were administered at pre- and post-treatment along with screening measures.

Findings

The two groups were comparable on demographic variables, clinical characteristics and outcome measures at baseline. Pre- to post-treatment changes (gain scores) comparison between the treatment and TAU groups revealed a significant difference in verbal encoding, verbal and visual memory, verbal recognition, visuospatial construction and QoL.

Research limitations/implications

This study suggests that IIPA is effective for improving learning and memory in both modality (verbal and visual) and QoL in persons with alcoholism. The IIPA may help in better treatment recovery.

Practical implications

The IIPA may help in treatment for alcoholism and may enhance treatment efficacy.

Originality/value

IIPA is effective for improving learning and memory in both modalities and QoL in persons with alcohol dependence. The IIPA may help in better treatment recovery.

Details

Journal of Health Research, vol. 36 no. 1
Type: Research Article
ISSN: 0857-4421

Keywords

Open Access
Article
Publication date: 15 March 2023

David Orr

Local Safeguarding Adults Board (SAB) policies, procedures, guidance and related documents on self-neglect were gathered and analysed, to map what approaches are being taken…

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Abstract

Purpose

Local Safeguarding Adults Board (SAB) policies, procedures, guidance and related documents on self-neglect were gathered and analysed, to map what approaches are being taken across England. This paper aims to identify areas of divergence to highlight innovations or challenges faced by SABs.

Design/methodology/approach

Self-neglect documents were identified by searching SAB websites. Data were extracted into a framework enabling synthesis and comparison between documents.

Findings

This paper reports on how English SAB documentation defines self-neglect, treats executive capacity, lays out pathways for self-neglect cases, advises on refusal of service input and multi-agency coordination and draws on theories or tools. Greater coherence in understanding self-neglect has developed since it was brought within safeguarding in 2014; however, variation remains regarding scope, referral pathways and threshold criteria.

Research limitations/implications

This review was limited to published SAB documentation at one point in time and could not consider either the wider context of safeguarding guidance and training or implementation in practice.

Practical implications

This review provides an overview of how SABs are interpreting national guidance and guiding practitioners. The trends and areas of uncertainty identified offer a resource for informed research and policy-making.

Originality/value

To the best of the author’s knowledge, this is the first systematic survey of SAB self-neglect policies, procedures and guidance since self-neglect was included under safeguarding.

Details

The Journal of Adult Protection, vol. 25 no. 2
Type: Research Article
ISSN: 1466-8203

Keywords

Open Access
Article
Publication date: 23 June 2020

Emma Leifler

The purpose of this paper is to explore effects of an intervention designed for teachers' learning. This study investigates the effectiveness of a three-session professional…

18502

Abstract

Purpose

The purpose of this paper is to explore effects of an intervention designed for teachers' learning. This study investigates the effectiveness of a three-session professional development (PD) program based on the lesson study methodology. Lesson study was chosen as an intervention, attempting to strengthen teachers' awareness of and readiness to teach for student diversity.

Design/methodology/approach

This study included 26 participants. The teachers took part in lesson study cycles during a period of four months. Effectiveness was measured using a pre-test/post-test within-subject design. The broad concept of inclusion and the characteristics of the research questions in this study demanded a mix of methods, a design in which qualitative and quantitative data are collected in parallel, analyzed separately and then merged.

Findings

Results show an increase of teachers' readiness from baseline to post measurement to adjust the learning environment for increased inclusivity. The largest increase (88%) was seen in the themes in teachers' responses regarding accommodations for a student with special needs. Regarding self-perceived ability, the average increase was 50%. Results show significant changes in teachers' adjustment awareness ability.

Originality/value

This study contributes to educational research, as the focus is PD for general teachers. PD opportunities with teaching strategies related to special needs (e.g. neurodevelopmental conditions, NDCs) are seldom offered to general education teachers. Support from teachers is a key strategy for accommodating students with special needs in mainstream classrooms. Furthermore, there is a lack of literature of interventions aiming to improve teachers' readiness and preparedness for students with NDCs in mainstream settings.

Details

International Journal for Lesson & Learning Studies, vol. 9 no. 3
Type: Research Article
ISSN: 2046-8253

Keywords

Open Access
Article
Publication date: 29 November 2018

Supaporn Trongsakul, Thapakorn Ruanjai, Wilawan Chaiut, Ratipark Tamornpark and Tawatchai Apidechkul

The purpose of this paper is to investigate the prevalence and factors related to cognitive impairment among hill-tribe older people in Chiang Rai province, Thailand.

Abstract

Purpose

The purpose of this paper is to investigate the prevalence and factors related to cognitive impairment among hill-tribe older people in Chiang Rai province, Thailand.

Design/methodology/approach

A cross-sectional study was carried out amongst 459 hill-tribe older people aged 60 years and above. A Mini Mental State Examination (MMSE) Thai 2002 version was used for cognitive screening. A questionnaire and medical records were used for demographic and clinical data collection while descriptive statistics were used to analyze characteristic data. Potential factors related to cognitive impairment were analyzed by using univariate logistic regression analysis.

Findings

The prevalence of cognitive impairment amongst the participants was 49.89 percent (95% CI 45.32%, 53.47 percent). Factors related to cognitive decline included no occupation (OR=1.49, 95% CI 1.10–2.03, p<0.04) and a history of amphetamine use (OR=1.57, 95% CI 1.09–2.33, p<0.04).

Originality/value

Cognitive decline should be a cause for concern amongst Thai hill-tribe older people, especially amongst those in the group with a history of amphetamine use. However, Thai health care professionals need to be aware of the potential cultural bias in the MMSE Thai 2002 version as a cognition test targeted at the hill-tribe population as the questionnaire may not provide a true reflection of their cultural experience and background.

Details

Journal of Health Research, vol. 32 no. 6
Type: Research Article
ISSN: 2586-940X

Keywords

Open Access
Article
Publication date: 16 July 2020

Rosa Angela Fabio, Sonia Esposito, Cristina Carrozza, Gaetana Pino and Tindara Caprì

Various studies have examined the role of executive functions in autism, but there is a lack of research in the current literature on cognitive flexibility in autism spectrum…

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Abstract

Purpose

Various studies have examined the role of executive functions in autism, but there is a lack of research in the current literature on cognitive flexibility in autism spectrum disorders (ASD). The purpose of this study is to investigate whether cognitive flexibility deficits could be related to facial emotion recognition deficits in ASD.

Design/methodology/approach

In total, 20 children with ASD and 20 typically developing children, matched for intelligence quotient and gender, were examined both in facial emotion recognition tasks and in cognitive flexibility tasks through the dimensional change card sorting task.

Findings

Despite cognitive flexibility not being a core deficit in ASD, impaired cognitive flexibility is evident in the present research. Results show that cognitive flexibility is related to facial emotion recognition and support the hypothesis of an executive specific deficit in children with autism.

Research limitations/implications

One of the limit is the use of just one cognitive test to measure cognitive flexibility and facial recognition. This could be important to be taken into account in the new research. By increasing the number of common variables assessing cognitive flexibility, this will allow for a better comparison between studies to characterize impairment in cognitive flexibility in ASD.

Practical implications

Investigating impairment in cognitive flexibility may help to plan training intervention based on the induction of flexibility.

Social implications

If the authors implement cognitive flexibility people with ASD can have also an effect on their social behavior and overcome the typical and repetitive behaviors that are the hallmark of ASD.

Originality/value

The originality is to relate cognitive flexibility deficits to facial emotion.

Details

Advances in Autism, vol. 6 no. 3
Type: Research Article
ISSN: 2056-3868

Keywords

Open Access
Article
Publication date: 2 December 2019

Magda Di Renzo, Viviana Guerriero, Massimiliano Petrillo, Lidia Racinaro, Elena Vanadia and Federico Bianchi di Castelbianco

The assessment of Autism Spectrum Disorders (ASD) in childhood has two essential aspects: the identification of the risk (under 30 months of age) and the definition of a diagnosis…

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Abstract

Purpose

The assessment of Autism Spectrum Disorders (ASD) in childhood has two essential aspects: the identification of the risk (under 30 months of age) and the definition of a diagnosis that takes into account its core areas as well as further non-specific aspects. The purpose of this paper is to present an approach that considers the combination of clinical evaluation with the use of tools that analyse the various levels of the child’s functioning as fundamental.

Design/methodology/approach

The comprehensive assessment at the Institute of Ortofonologia in Rome provides the ADOS-2 and the Leiter-R for the evaluation of the symptomatology, the severity level, the non-verbal cognitive functioning and the fluid reasoning; the TCE and the UOI are used to identify, respectively, the child’s emotional skills and the ability to understand the intentions of others, as precursors of the theory of mind. Within this assessment, the Brief-P, the Short Sensory Profile and the RBS are also included for the evaluation of executive functions, sensory pattern and of restricted and repetitive behaviours, as observed by parents.

Findings

How to define a reliable development profile, which allows to plan a specific intervention calibrated on the potential of the child and on his development trajectory, is described. Two clinical cases are also presented.

Originality/value

The entire process is aimed both at a detailed assessment of the child’s functioning and at identifying a specific therapeutic project and predictive factors for achieving an optimal outcome.

Details

Advances in Autism, vol. 6 no. 2
Type: Research Article
ISSN: 2056-3868

Keywords

1 – 10 of 139