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Article
Publication date: 1 August 2008

Hilary Dowling and Ailsa Hutchinson

Occupational therapy is a crucial part of the recovery agenda and social inclusion for people who experience mental ill health. Occupational therapists strive to support…

Abstract

Occupational therapy is a crucial part of the recovery agenda and social inclusion for people who experience mental ill health. Occupational therapists strive to support individuals to realise their potential by enabling them to participate in and contribute to society. Increasing someone's confidence by involvement with voluntary groups, work or training helps recovery. The importance and potential contribution of occupational therapy can be misunderstood or overlooked.

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A Life in the Day, vol. 12 no. 3
Type: Research Article
ISSN: 1366-6282

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Article
Publication date: 1 November 2008

This index covers all issues between February 2005 (Volume 9, Issue 1) and November 2008 (Volume 12, Issue 4). Numbers in bold refer to yolume, numbers in brackets refer…

Abstract

This index covers all issues between February 2005 (Volume 9, Issue 1) and November 2008 (Volume 12, Issue 4). Numbers in bold refer to yolume, numbers in brackets refer to issue, with subsequent numbers to pages.

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A Life in the Day, vol. 12 no. 4
Type: Research Article
ISSN: 1366-6282

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Article
Publication date: 1 August 2008

Adam Pozner

Abstract

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A Life in the Day, vol. 12 no. 3
Type: Research Article
ISSN: 1366-6282

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Article
Publication date: 20 August 2018

Justin Chircop, Michele Fabrizi, Elisabetta Ipino and Antonio Parbonetti

This paper aims to investigate whether the level of social capital of the region in which a firm is headquartered affects its tax avoidance activities. Social capital can…

Abstract

Purpose

This paper aims to investigate whether the level of social capital of the region in which a firm is headquartered affects its tax avoidance activities. Social capital can be defined as the mutual trust in society and literature shows that firms headquartered in high social capital regions exhibit higher level of corporate social responsibility. Recent research suggests that some stakeholders consider tax avoidance as a socially irresponsible and illegitimate activity, whereas others deem corporate tax payments as detrimental to social welfare because they hurt economic development. Building on this debate, the relationship between social capital and tax avoidance is empirically investigated.

Design/methodology/approach

A sample of 52,962 firm-year observations over the period 1990-2014 was used to empirically investigate the relationship between social capital and tax avoidance.

Findings

Consistent with the idea that managers consider corporate tax payments as a socially responsible action, evidence was found that firms headquartered in areas with high social capital engage significantly less in tax avoidance activities. It was also documented that the negative impact of social capital on tax avoidance is stronger in the presence of high religiosity, high corporate performance and lower sensitivity of CEO’s compensation to stock volatility.

Originality/value

This paper extends research on social capital and improves the understanding of the effect of the social environment on managerial decision. Importantly, by studying the relationship between social capital and tax avoidance, the authors add to the recent debate on companies’ perception of the desirability of tax avoidance activities from a social viewpoint.

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Social Responsibility Journal, vol. 14 no. 3
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 5 October 2015

W Robert Knechel

The purpose of this paper is to summarize the effect that the passage of the Sarbanes–Oxley Act of 2002 (SOX) by the US Congress had on audit research. More specifically…

Abstract

Purpose

The purpose of this paper is to summarize the effect that the passage of the Sarbanes–Oxley Act of 2002 (SOX) by the US Congress had on audit research. More specifically, the paper compares the nature of research about auditing conducted before the Act’s passage to the nature of research about audit regulation that dominates the literature since its passage.

Design/methodology/approach

The paper builds on an extensive review of the research literature before and after the passage of SOX to suggest and examine potential future research paths that might develop in auditing. The streams of research are linked and organized around four themes: auditing as a competitive process, auditing as a service process, auditing as a production process and auditing as a quality control process.

Findings

In general, auditing research prior to SOX tended to focus on issues encountered in the practice of auditing with tangential implications for audit regulation. The passage of SOX had the effect of focusing audit research on the nature, costs and benefits of regulation, particularly the components of the law that had the most effect on auditing such as the prohibition against many non-audit services, the establishment of the Public Company Accounting Oversight Board as a standard setter that also inspects audit firms, and the introduction of the requirement that a client’s internal control over financial reporting be examined and opined upon as part of an integrated audit. Although this research has increased our understanding of auditing and regulation, the heavy focus on SOX has pushed research about auditing itself to a lesser role. The profession’s, academy’s and regulatory understanding of auditing may benefit from a more balanced approach to auditing as something separate from the regulation of auditing.

Originality/value

The intent of this paper is to challenge the way researchers think about research questions in auditing. Hopefully, this approach will encourage auditing researchers to look at the audit and audit regulation through a new lens, testing propositions and aspects of auditing that have been overlooked by the dominate focus on audit regulation over the past decade.

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Managerial Auditing Journal, vol. 30 no. 8/9
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 January 2006

Giovanni Schiuma

Abstract

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Measuring Business Excellence, vol. 10 no. 1
Type: Research Article
ISSN: 1368-3047

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Article
Publication date: 20 December 2017

Feng Jui Hsu and Yu-Cheng Chen

The purpose of this paper is to investigate the relationships among corporate social responsibility (CSR), analyst forecast accuracy and firms’ earnings management…

Abstract

Purpose

The purpose of this paper is to investigate the relationships among corporate social responsibility (CSR), analyst forecast accuracy and firms’ earnings management behavior using US-based firms.

Design/methodology/approach

The authors use the Kinder, Lydenberg, Domini (KLD) database to construct CSR performance scores and divide all firms into ten groups from high to low as a proxy for CSR performance. The authors obtained an initial sample of 33,364 firm-year observations from 1991 to 2012. Filtering for records which exist in the KLD, Compustat, and Center for Research in Security Prices databases lefts a total of 16,807 firm-year observations and CSR evaluation reports for 5,896 firms.

Findings

The authors find that high CSR-score firms have lower rates of analyst forecast error than their low CSR-score counterparts, suggesting that CSR performance is a useful means of forecasting earnings. Furthermore, firms with better CSR performance have significantly lower accrual-based earnings management behavior. However, the level of the manipulation behavior of real earnings management (REM) activities increased significantly in better CSR firms, suggesting that high CSR-score firms substituted REM methods for accrual-based methods. REM methods are consistent with the stipulations of the Sarbanes-Oxley Act and allow high CSR-score firms to better manipulate earnings behavior. These results hold after the authors control for various factors related to firm financial characteristics.

Originality/value

Overall, the findings have important implications for investors and regulators to more easily assess firms’ earnings manipulation behavior and earnings stability under CSR performance and financial information in financial markets.

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Article
Publication date: 11 April 2021

Suherman Suherman, Berto Usman, Titis Fatarina Mahfirah and Renhard Vesta

This paper aims to investigate the relationship between female executives, chief executive officer (CEO) tenure and corporate cash holdings in the context of the…

Abstract

Purpose

This paper aims to investigate the relationship between female executives, chief executive officer (CEO) tenure and corporate cash holdings in the context of the developing Southeast Asian capital market (Indonesia).

Design/methodology/approach

The sample was screened from 231 publicly listed companies in the Indonesian Stock Exchange. The period of observation was 2011–2017. Two measures were applied for corporate cash holdings: the ratio of cash and cash equivalent to total assets and cash and cash equivalent to net assets. Three surrogate indicators were used for female executives: female CEO, the proportion of female members in the board of management and the number of female members in the board of management. CEO tenure is the length of time a CEO has been a member of the board of management. This study uses panel data regression analysis, including the fixed effect model with clustered standard errors.

Findings

The empirical evidence indicates that female executives and CEO tenure are positively and negatively associated with corporate cash holdings, respectively, and both are significantly related. Additional analysis using lagged independent variables remains consistent with the main analysis, suggesting that corporate cash holding becomes higher as a female presence in the board of management increases.

Research limitations/implications

Empirical tests set in Indonesia suggest that female executives are more conservative and risk-averse, thereby holding more cash with a precautionary motive. The findings also imply that CEOs with long tenure focus on long-term performance such as increasing research and development investments or capital expenditure, thus holding less cash. Accordingly, policymakers and regulators should promote diversity issues proportionally and advance to the board level.

Originality/value

This study contributes to the field of executive and CEO studies by enriching the empirical findings in related topics. In addition, to the best of the authors’ knowledge, this is one of the first studies applying two measures of cash holdings in the setting of a developing Southeast Asian capital market (Indonesia).

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Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 1 March 1934

THIS is the time of the year when, with the strong opening of the Spring publishing season, librarians take a review of matters which definitely concern books. There is a…

Abstract

THIS is the time of the year when, with the strong opening of the Spring publishing season, librarians take a review of matters which definitely concern books. There is a cant saying amongst certain eager librarians that their colleagues are too concerned with technical matters and too little, if at all, concerned with books. There may have been isolated cases of this kind, but it is merely untrue to say that the average librarian is not concerned, deeply and continuously, with the literary activity of his day. It is well that men should live in their own time and be thoroughly interested in the work of new writers. There is danger that exclusive occupation with them may lead to an unbalanced view of the book world. If one judged from the criticisms that occasionally appear in our contemporaries, one would suppose that the only books that mattered were the authentic fiction of the day, and by authentic is meant the books which go beyond average contemporary thought and conventions. Librarianship, however, is concerned with all books of all subjects and of all time. This note is merely a prelude to a number of THE LIBRARY WORLD which deals mainly with literature and with reading. Here we return again to the perennial fiction question.

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New Library World, vol. 36 no. 9
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 May 1995

Hilary Harris

Recent research findings have indicated that host country culturalsanctions and dual‐career couple restrictions may not be such powerfuldeterminants of women′s…

Abstract

Recent research findings have indicated that host country cultural sanctions and dual‐career couple restrictions may not be such powerful determinants of women′s participation in international management as previously thought. Examines the complex dynamics between formal and informal organizational policies and practices and their impact on women′s perceptions of probable success in obtaining international management positions. Suggests that home country organizations may play a critical role in determining the level of participation. Points to a need for further research in this area.

Details

Women in Management Review, vol. 10 no. 3
Type: Research Article
ISSN: 0964-9425

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