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The purpose of this paper is to investigate whether proxy statement performance graph disclosures are influenced by the firm's governance structure and management concerns about relative performance.

Logistic regression is used to test whether the level of performance graph disclosure decreases with lower relative performance and higher insider director membership on the compensation committee of the board. Also, Z and t‐statistics test whether bias in the selected peer group benchmark is related to insider membership on the committee.

The empirical results suggest that reporting discretion was exercised for management's benefit. The amount of explicit disclosure on cumulative returns in the performance graph decreases as relative performance declines and decreases when insider directors serve on the compensation committee. Moreover, the presence of insider directors on the compensation committee is associated with a biased choice of peer group benchmark return.

The sample for the study consists of 141 large firms. Future research could examine a larger group of firms that vary in size or other disclosures.

These findings support recent actions taken to improve corporate governance. Further public policy steps could be taken. For example, the SEC could require firms to include an explanation for appointing insiders to the compensation committee.

The results are consistent with managers using discretion over information disclosures and suggest that compensation committees with insider members play a less active role in providing information that is helpful to shareholders.

Explains why financial analysts could find it useful to separate past earnings into discretionary accruals and earnings before discretionary accruals; referring to related research to develop hypotheses on the effects of both on the change in analysts’ earnings forecasts for the subsequent year. Tests these on a sample of 142 US manufacturing firms and presents the results which suggest that analysts do not decompose past earnings. Discusses three possible interpretations of the results and supports Sloan’s (1996) finding that the capital market does not seem to price accruals rationally.

Much attention has recently been directed toward the relationship between the performance of firms and compensation received by their respective CEOs. We assess this relationship for commercial banks, as regulatory and other industry‐specific conditions can cause the performance‐compensation linkage in the banking industry to differ from that of industrial firms. We find that the accumulated human capital of CEOs and the bank size are positively related to the total compensation (including salary, bonus, and stock options) levels of bank CEOs. We also find a positive significant relationship between bank accounting performance proxies and CEO compensation level for all time horizons. Finally, we find a positive significant relationship between market‐based performance proxy and bank compensation.

The purpose of this paper is to use an environmental criminology and situational crime prevention (SCP) framework to study global assassinations carried out by terrorists. The authors set forth a series of hypotheses to explain successful and unsuccessful assassination incidents.

The authors use assassination data from the Global Terrorism Database from 1970 to 2014 to estimate a series binary logistic regression models.

Results indicate that various situational factors contribute to successful assassinations, such as target types, weapon types, total fatalities, and injuries.

These findings suggest that environmental criminology and SCP are valuable in developing prevention measures that thwart and disrupt attempted assassinations by terrorists.

Criminology has yet to apply environmental criminology and SCP to assassinations, a tactic often used by terrorists. This paper thus extends the existing assassination, terrorism, and criminology literature by applying this framework to assassinations performed by terrorists.

This paper provides a critical review of “Defensible Space” (Newman, 1973) and traces the development of Crime Prevention Through Environmental Design (CPTED) in America and Canada, and Secured By Design (SBD) initiatives in the UK. It is argued that various aspects of the theory have avoided consideration and require further investigation and research. It is opined that “defensible space” is the theoretical foundation to both CPTED and SBD and it is posited that a thorough re‐examination of Newman’s ideas will serve to deepen our understanding of the complex relationship between the built environment and crime. British (BS8220) and European (CEN TC/325) Standards relating to urban planning and environmental design and crime reduction are currently receiving detailed deliberation and are based firmly upon Newman’s ideas. The projected need for some 4.4 million new homes in Britain (DOE, 1995) by 2016 and Lord Roger’s call for improvements in urban design to reduce suburban migration from cities (DETR, 1999) reiterates the importance of the subject matter. This paper (the first of two) recognises that design per se does not represent the panacea for reducing criminogeneity, rather, that “defensible space” CPTED and SBD should be considered as crime prevention strategies, which can, in common with all other initiatives, contribute to tackling the problem of residential crime. In conclusion, it is argued that further research concerning how “defensible space” is perceived by various crucial stakeholders in society is the way forward in this regard. A second, forthcoming paper (PM, Vol. 19 No. 3) will present these research findings.

Purpose – Criminal groups have long been central to explanations of crime and deviance. Yet, challenges in measuring their dynamic and transient nature meant that group-level explanations were often displaced in favor of individual-level ones. This chapter outlines how network methods provide a powerful tool for modeling the dynamic nature of criminal groups.

Approach – The chapter starts by providing a brief introduction to social network analysis, including key concepts and terminology. The chapter then focuses on the types of relational data available to study criminal groups, and how network methods can be used to delineate group boundaries. The chapter concludes by presenting a framework for understanding group dynamics from a network perspective, describing the contributions of network analysis to theories of group processes.

Findings – Network methods have provided meaningful advances to the study of group dynamics, leading scholars to revisit assumptions about the impact of group’ structure on delinquent behavior. Network studies of group dynamics have primarily focused on the cohesion–delinquency link (within-group structure) and the social contagion of conflict (between-group structure), highlighting important opportunities for the intersection of these two inquiries.

Value – Network methods provide a means to revisit and extend theories of crime and delinquency with a focus on social structure. The unique affinity between group dynamics and network methods highlights immense opportunities for expanding the knowledge of collective trajectories.

This chapter focuses upon high school preparation and transition planning activities as they apply to students with disabilities. The reader will find a review of needs for reform of high school standards-based curricula, the development of inclusive general education curriculum content, and strategies for integrating functional and daily living skill training and meaningful transition planning activities, which include collaboration with adult agencies. The authors further present a number of evidence-based practices to address these needs and make recommendations for moving forward in ways to improve post-school outcomes for youth with disabilities.

The new geopolitical context being created by the Ukraine–Russia war highlights the need for structured approaches to planning and implementing unhooking strategies and developing associated supply chain reconfigurations.

The authors have interviewed six supply chain executives to begin the investigation of the key supply chain risks and disruptions caused by the Ukraine–Russia war.

Initial corporate responses to the Ukraine–Russia conflict were significant, perhaps unprecedented. However, as institutional, corporate and consumer sentiment influence reconfiguration responses, the authors have identified three supply chain pathways that underpin unhooking actions.

The authors selected respondents from each different type of supply chain interaction with the conflict zone (inbound, outbound and within), covering both components/intermediate products and finished goods. Therefore the sample size was small and designed to fit in with the spirit of the pathway initiative.

The authors reinforce the key role of procurement and supply chain management in not just supply but also in downstream markets that can accelerate decoupling and mitigate the associated supply chain disruptions.

The authors observe that supply chains are increasingly being weaponized, as external institutional and consumer influences necessitate companies to unhook from conflict zones, countries, or regimes. They are becoming increasingly intertwined with foreign policy.

The novelty of the contribution to the associated discourse is the perspective that after decades of increasing globalization and geographic dispersion of supply chains, the unhooking effort is not limited to a firm and its internal operations but involves multiple stakeholders. For instance, the full extent of the complex linkages of supply chains, networks and relationships that touch conflict zone geographies must be considered, particularly those that are incompatible with the firm's values and aims, including those of their stakeholders.