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1 – 10 of over 73000

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Modelling the Riskiness in Country Risk Ratings
Type: Book
ISBN: 978-0-44451-837-8

Article
Publication date: 1 December 2000

G.G. Chowdhury and Sudatta Chowdhury

A number of digital libraries have been set up in the course of various research and development activities in different parts of the world during the last few years. How do these…

1511

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A number of digital libraries have been set up in the course of various research and development activities in different parts of the world during the last few years. How do these digital libraries fair in terms of information retrieval features? This paper looks into this question by reviewing the information retrieval features of 20 digital libraries chosen from around the globe. The first part of the paper briefly describes the features of the chosen digital libraries in terms of their nature and content. The second part looks into the information retrieval features of each digital library. Unique features of some digital libraries have been indicated. Major areas of research that would improve the information retrieval features of the future digital libraries have been indicated.

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Program, vol. 34 no. 4
Type: Research Article
ISSN: 0033-0337

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Article
Publication date: 31 January 2018

Tamer Elshandidy, Philip J. Shrives, Matt Bamber and Santhosh Abraham

This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal…

1228

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This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal themes: the incentives for and/or informativeness of risk reporting. Our review demonstrates areas of significant divergence in the literature specifically: mandatory versus voluntary risk reporting, manual versus automated content analysis, within-country versus cross-country variations in risk reporting, and risk reporting in financial versus non-financial firms. Our paper identifies a number of issues which require further research. In particular we draw attention to two: first, a lack of clarity and consistency around the conceptualization of risk; and second, the potential costs and benefits of standard-setters’ involvement.

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Journal of Accounting Literature, vol. 40 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 13 July 2019

Daniel A. Street and Dana R. Hermanson

This paper reviews academic literature related to the consequences that outside directors and boards may face in the wake of earnings restatements and suggests directions for…

Abstract

This paper reviews academic literature related to the consequences that outside directors and boards may face in the wake of earnings restatements and suggests directions for future research. We examine loss of board seats; recruitment of new directors; proxy recommendations and shareholder support; pre-emptive director departures; director wealth effects; director reputation, litigation, and sanction risks; international evidence; and legal proposals for reform. The overall picture that emerges from the literature is that directors’ primary risk in the wake of earnings restatements is loss of board seats, in part through adverse proxy advisor recommendations and reduced shareholder support. Directors typically face little risk of legal liability or SEC sanctions, and some directors pre-emptively leave a problem company’s board and reduce their loss of interlocked board seats. Some legal scholars have called for director liability to be increased so as to promote more vigilant board oversight. Companies often focus on increasing the independence of the board in the wake of a restatement in an effort to repair organizational reputation. While researchers have revealed a host of important findings to date, much more can be learned about the effects of restatements on outside directors and boards.

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Journal of Accounting Literature, vol. 43 no. 1
Type: Research Article
ISSN: 0737-4607

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Abstract

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Agricultural Markets
Type: Book
ISBN: 978-0-44482-481-3

Article
Publication date: 13 September 2017

Marsha B. Keune, Timothy M. Keune and Linda A. Quick

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework…

Abstract

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has examined many questions using data prior to the Sarbanes-Oxley Act of 2002 (SOX). We find that contemporary voluntary changes often vary across the pre-SOX, post-SOX, and post-SFAS No. 154 periods by the materiality of their income effect, issue type, and justifications provided by managers, suggesting that manager use of voluntary changes has evolved over time. Our future research opportunities consider potential determinants of voluntary changes including strategic incentives, environmental conditions, and manager characteristics, as well as the potential direct or moderating role of corporate governance and auditors on manager use of voluntary changes. They also consider user reactions to voluntary changes. By providing insight into both extant voluntary change research and the contemporary use of voluntary changes, our study informs standards setters who grant managers the ability to exercise this form of accounting discretion, as well as researchers who plan to study accounting choice through voluntary changes.

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Journal of Accounting Literature, vol. 39 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 29 July 2018

Max Schreder

This paper provides a quantitative review of the literature on the repercussions of idiosyncratic information on firms’ cost of equity (CoE) capital. In total, I review the…

Abstract

This paper provides a quantitative review of the literature on the repercussions of idiosyncratic information on firms’ cost of equity (CoE) capital. In total, I review the results of 113 unique studies examining the CoE effects of information Quantity, Precision and Asymmetry. My results suggest that the association between firm-specific information and CoE is subject to moderate effects. First, the link between Quantity and CoE is moderated by disclosure types and country-level factors in that firms in comparatively weakly regulated countries tend to enjoy up to four times greater CoE benefits from more expansive disclosure—depending on the type of disclosure—than firms in strongly regulated markets. Second, a negative relationship between Precision and CoE is only significant in studies using non-accrual quality proxies for Precision and risk factor-based (RFB)/valuation model-based (VMB) proxies for CoE. Third, almost all VMB studies confirm the positive association between Asymmetry and CoE, but there is notable variation in the conclusions reached when ex post CoE measurers are used.

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Journal of Accounting Literature, vol. 41 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 30 August 2010

Nick Wilson

Our future economic success will depend on developing and drawing effectively on the talents, experience and skills of older workers. The South East's groundbreaking 40‐70…

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Our future economic success will depend on developing and drawing effectively on the talents, experience and skills of older workers. The South East's groundbreaking 40‐70 Tomorrow's Workforce Programme has assisted 3,500 older workers and over 500 employers in the region and has influenced a Department for Work and Pensions decision to commission national good practice guidance for their service providers, including a section on ‘employer engagement’ based on the South East ‘business first’ model.

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Working with Older People, vol. 14 no. 3
Type: Research Article
ISSN: 1366-3666

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Article
Publication date: 1 November 1994

Delavar G. Shenas

Presents results of data obtained regarding faculty attitudes concerning the ethical propriety of and estimated faculty involvement with 38 activities. A questionnaire was sent to…

251

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Presents results of data obtained regarding faculty attitudes concerning the ethical propriety of and estimated faculty involvement with 38 activities. A questionnaire was sent to 480 randomly selected information systems (IS) academicians. Insights into the ethical standards of IS faculty are provided by the data, as well as the indication that a significant minority of faculty are estimated to be involved in most activities contrary to normative standards of ethical conduct, as prescribed by peers. Also identifies several attitudinal differences, based on demographic characteristics of respondents and institutions.

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Kybernetes, vol. 23 no. 8
Type: Research Article
ISSN: 0368-492X

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Article
Publication date: 1 March 2001

Leo Yat Ming Sin and Suk‐ching Ho

Looks at consumer research in Greater China including Mainland China, Hong Kong and Taiwan. Maps out the contributions within this area and guides future research. Examines the…

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Looks at consumer research in Greater China including Mainland China, Hong Kong and Taiwan. Maps out the contributions within this area and guides future research. Examines the state of the art over the 1979‐97 period, with particular emphasis on the topics that have been researched, the extent of the theory development in the field and the methodologies used in conducting research. Uses content analysis to review 75 relevant articles. Suggests that, while a considerable breadth of topics have been researched, there remains much to be done, there is further room for theoretical development in Chinese consumer behaviour studies; and the methodologies used need improvement and further refinement.

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Asia Pacific Journal of Marketing and Logistics, vol. 13 no. 1
Type: Research Article
ISSN: 1355-5855

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