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The impact of appearance on career development is well-documented. We know with some certainty that those blessed with good looks, a sense of style and a winning smile have an advantage at all stages of the job application process, and throughout their careers, with the most aesthetically pleasing being more likely to be given jobs, higher salaries and promotions (Baert & Decuypere, 2014; Toledano, 2013). What then should those who offer career advice make of this? Should career advisers, coaches, HR professionals and line managers be advising their clients and employees on how to improve their looks? At one level, the answer to this question seems obvious: if the advisers know it can make a difference, of course they should try to help their clients to look more professional or better appropriate for the role, to give them every chance of success in their chosen field. But on closer inspection, this assumption is fraught with challenges. How far should the practitioners go? How can one give advice without causing offence? And most crucially, how could this tacit support of an arguably unfair and superficial value system be justified? In this chapter, I will explore some of these issues, drawing on research conducted with career advisers, counsellors and coaches and will offer some practical guidelines for all those who might find themselves tempted to offer advice.

Since 2018, millions of students have mobilised as organisers, advocates and activists for action on global warming in movements like the School Strike 4 Climate. In Australia, an estimated 500,000 school students, some as young as five, and predominantly girls and young women, have taken part in coordinated school strikes, protest actions online and in cities and towns around the country (Hilder & Collin, 2022). While children and young people have long been central to politics, this more recent mass mobilisation raises new questions about how the various new forms of political participation and expression adopted by young people are significantly reshaping political norms, values and practices in ostensibly liberal democratic regimes like Australia. In this chapter, we propose that close attention be given to whether young people’s political views and demands for political recognition, rights and climate justice is re-constituting politics and whatever passes for ‘democracy’ in contemporary societies. Drawing on a study of the student climate movement in Australia, this chapter briefly describes the emergence of the movement globally and locally. Deploying Isin’s notion of ‘acts of citizenship’ (Isin, 2008), we examine the ways young climate activists are engaged in critical, performative, political practice, making claims for political recognition, rights and climate justice.

The purpose of this study is to examine how lenders alter their behavior when faced with real earnings management.

This study uses the incremental R-square approach as in Kim and Kross (2005) to examine how much lenders rely on income statement and balance sheet ratios as the degree of real earnings management increases.

As real earnings management affects mostly the income statement, the authors find that lenders rely less on income statement ratios in making credit decisions in the presence of real earnings management. The authors also find that lenders do not alter their reliance on balance sheet ratios when faced with real earnings management.

This paper is the first to study how lenders alter their reliance on financial statements in making credit decisions in the presence of real earnings management. The findings of this paper could help the regulators set standards to improve the usefulness of financial statements. The findings of this paper could also help practitioners (borrowers and lenders) understand how real earnings management affects credit decisions.

The purpose of the study is to investigate the association of earnings and cash flows with stock prices and returns, and the impact of regulatory changes on the value relevance of accounting numbers.

The authors examine a sample of non-financial firms listed on the Belgrade Stock Exchange from 2005 to 2018 and use three regression models – price, return and differenced.

The authors find evidence that accounting earnings are more value relevant than cash flows. The authors also find negative relation of earnings changes with stock returns and argue that this is due to the lower persistence of negative earnings levels and changes. Finally, the authors find that the value relevance of accounting information in Serbia increases after the improvements in capital market regulation.

Given the empirical focus on a transition economy, the widespread applicability of the study is limited. The findings, however, call for more research on transition economies to better understand the functioning of capital markets and the way information from financial statements is incorporated into stock prices.

The results imply that policymakers in transition economies should improve the accounting and capital market regulation to provide better investor protection and to improve the capital market conditions.

The authors add to knowledge about the value relevance of accounting information in emerging and transition economies. The results could be of interest to standard setters in their efforts to better understand and improve the quality of accounting information in emerging and transition economies.

The authors empirically investigate the association between acquisition, ownership structure and accrual earnings management (AEM) on real earnings management (REM) using Gulf Cooperation Council (GCC)-listed firms' context.

The authors' sample consists of 1,892 firm-year observations for the period from 2007–2017, and the authors adopt a panel data approach in investigating the interrelationships in this study. The authors employ different econometrics approach to test the authors' hypotheses.

The findings reveal that acquiring companies engage more in AEM if compared to REM. In terms of ownership structure, institutional ownership and state ownership mitigate the engagement in REM, whereas foreign ownership is found to be an ineffective mechanism in reducing engagement in REM. The authors report similar findings on ownership structure for AEM. The authors also find that the GCC firms engage more in REM when the firms engage in AEM, suggesting a complementary relation between these two earnings management techniques. These findings are robust after controlling for different aspects including any endogeneity issue in the authors' models.

The authors' research highlights the importance of understanding REM and AEM dynamics in GCC context. Also, the authors' findings on ownership structure suggest that GCC-listed firms can gain from institutional and state ownership which restricts earnings management, improving firm transparency and subsequently impacting firm performance.

The adoption of a research-informed approach to teaching about homelessness has allowed the authors to provide diverse groups of learners with a range of traditional and more embodied educative experiences, both inside and outside of the classroom. While conventional research methods and outputs have provided a useful starting point for learners with no or limited working knowledge of homelessness, innovative approaches to research and outputs – which have prioritised giving a voice to homeless people themselves – have been particularly important in developing the critical empathy of learners towards the subject. To ensure an effective relationship between research and teaching (particularly when teaching those who work in the homelessness sector), the authors needed a good understanding of the prior learning and experiences, roles, operating contexts and needs of their learners, to teach from a position of empathy, and to work collaboratively with learners to further understanding.