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The purpose of this paper is to investigate the implicitly assumed universality of the best seller negotiation literature Getting to Yes by Roger Fisher and William Ury.

Existing cross-cultural negotiation literature was systematically searched for findings indicating either a higher or lower likelihood of successfully applying the authors’ advice in different cultural environments, as defined in the Hofstede framework or The Globe Study. The findings were aggregated, categorized into a matrix, synthesized and analyzed.

This paper finds that the assumed universality of the method of Getting to Yes and its single principles is not supported by research. Instead, a dichotomy of the four principles’ applicability along the Individuality dimension of Hofstede was found. Hence, the western orientation of Getting to Yes is reality, inhibiting its use in non-western cultures. However, in one principle – Invent options for mutual gain – the findings refute a successful application in western cultures. Additional findings and research gaps are presented.

Practitioners should apply Getting to Yes with caution, if at all, in a non-western environment. For the teaching of negotiations, alternative approaches for conducting negotiations in the non-western world are needed.

Although widely used in research, scholars only addressed sporadic comments concerning the limitations of Getting to Yes across cultures. Often the universality of Getting to Yes is either implicitly or explicitly assumed in research and practice. This paper approaches this topic systematically by providing evidence that Getting to Yes is not universal and conceptually sees negotiations through a western shaped perspective that provides considerable implications for research, practice and teaching.

The purpose of this paper is to provide evidence of how convergence to International Financial Reporting Standards (IFRS) impacts accounting values and the determinants of variation in equity adjustments among Indian companies.

Using a sample of 323 listed companies, the authors empirically test whether there is a significant difference between converged IFRS (Ind.AS) and Indian Generally Accepted Accounting Principles (GAAP) (AS) reported figures and ratios and why companies adjust differently.

This paper reveals that fair valuation under Ind.AS causes a significant decrease in goodwill. A substantial decrease in both current and long-term liabilities because of non-recognition of proposed dividend, discounting of long-term provision per Ind.AS was also found. The variations in equity adjustment were significantly influenced by capital structure, level of family control and auditor type.

This paper provides insights to users who are interested in historical data, that Ind.AS brings significant changes in the accounting values and ratios and the impact differs among companies based on capital structure, ownership and auditor type.

This paper contributes to the literature of IFRS convergence in India by providing rational analysis of the differences between IFRS, Indian converged GAAP and Indian local GAAP among companies and its impact on accounting values.

The purpose of this paper is to introduce an expressive query language, called relational XML query language (RXQL), capable of dealing with heterogeneous Extensible Markup Language (XML) documents in data‐centric applications. In RXQL, data harmonization (i.e. the removal of heterogeneous factors from XML data) is integrated with typical data‐centric features (e.g. grouping, ordering, and aggregation).

RXQL is based on the XML relation representation, developed in the authors' previous work. This is a novel approach to unambiguously represent semistructured data relationally, which makes it possible in RXQL to manipulate XML data in a tuple‐oriented way, while XML data are typically manipulated in a path‐oriented way.

The user is able to describe the result of an RXQL query straightforwardly based on non‐XML syntax. The analysis of this description, through the mechanism developed in this paper, affords the automatic construction of the query result. This feature increases significantly the declarativeness of RXQL compared to the path‐oriented XML languages where the user needs to control the construction of the result extensively.

The authors' formal specification of the construction of the query result can be considered as an abstract implementation of RXQL.

RXQL is a declarative query language capable of integrating data harmonization seamlessly with other data‐centric features in the manipulation of heterogeneous XML data. So far, these kinds of XML query languages have been missing. Obviously, the expressive power of RXQL can be achieved by computationally complete XML languages, such as XQuery. However, these are not actual query languages, and the query formulation in them usually presupposes programming skills that are beyond the ordinary end‐user.

The study aims to examine the impact of the firm life cycle on the misclassification practices of Indian firms. The study also examines the impact of International Financial Reporting Standards (IFRS) on the misclassification practices of Indian firms.

The study uses Dickinson (2011) cash flow patterns to classify firm-years under life cycle stages. Two forms of misclassification, namely revenue misclassification and expense misclassification have been examined in this study.

Based on a sample of 19,268 Bombay Stock Exchange (BSE) firm-years spanning over ten years from March 2010 to March 2019, results show that firms operating at high (low) life cycle stage are more likely to be engaged in revenue (expense) misclassification, implying that firms substitute between the classification shifting tools depending upon ease and needs of each tool. Further, our results demonstrate that the magnitude of expense shifting has been significantly increased among test firms (firms reporting under IFRS) relative to benchmark firms (firms reporting under domestic GAAP) in the post-IFRS adoption period, implying that adoption of IFRS negatively affects the accounting quality of Indian firms.

The study considers only two main forms of misclassification, namely revenue and expense misclassification. However, future research may explore the cash flow misclassification.

The findings suggest that standard-setting authorities make more mandatory disclosure requirements under IFRS to curb the corporate misfeasance of classification shifting.

First, the study is among the earlier attempts to examine the impact of the firm life cycle on misclassification practices. Second, the study explores the unique Indian institutional settings concerning the phased-manner implementation of IFRS and examines its impact on the classification shifting practices of firms.

Intellectual capital (IC) is a paramount resource for competitiveness in the knowledge-based financial sectors of the economy. As financial technology advances, specifically in the banking industry, it is vital to understand the effect of IC on financial performance. This study aims to investigate the effect of IC on return on equity (ROE), with a unique emphasis on the moderating role of board attributes. Previous studies have overlooked this moderating role.

The study sample consists of 17 banks and a panel data set spanning 2016–2021, extracted from annual reports. Antel Pulic’s value-added intellectual coefficient (VAIC) model is used to compute IC. To analyze the data, a generalized least squares analysis is conducted. The robustness of the analysis is ensured by using the two-stage least squares (2SLS) econometric technique.

The findings indicate that both the VAIC and human capital efficiency (HCE) have a significant impact on the ROE of banks. In terms of moderation, it is observed that board size (BS) exerts a negative effect on the association between VAIC, HCE, structural capital efficiency and ROE. Additionally, BS positively compounds the connection between capital employed efficiency and ROE. Similarly, the presence of independent directors (IND) significantly moderates the effects of VAIC and its components on the ROE of banks in Pakistan.

Banks should focus on the HCE for a higher ROE. Moreover, banks ought to prioritize appointing more independent directors in the boardroom for effective utilization of IC and greater ROE.

The findings of the study, which analyzed data from Pakistan’s banking sector, are original and provide additional insights into the literature on IC and board attributes.

The purpose of this chapter is to report some initial findings based on the WTO Dispute Settlement Data Set (Ver. 2.0) that the authors have compiled for the World Bank. The data set contains approximately 28 000 observations on the workings of the Dispute Settlement system. It covers all 351 WTO disputes initiated through the official filing of a Request for Consultations from January 1, 1995, until October 25, 2006; and for these disputes it includes events occurring until December 31, 2006. Each dispute is followed through its legal life via the panel stage, the Appellate Body stage, to the implementation stage.

The descriptive statistics in the chapter points to three observations. The first and obvious observation is the almost complete absence of least developed countries. Second, less poor and developing countries are much more active and successful than the authors would have expected. Third, the EU and the United States dominate less than expected, being much more often the subject of complaints, than a complaining party, and they have a very low share of all panelists.

To increase the understanding of how entrepreneurship education impacts entrepreneurial careers, the purpose of the paper is to investigate the role that a venture creation program (VCP) might have in mitigating or surpassing a lack of other antecedents of entrepreneurial careers. In particular, the authors focus on entrepreneurial pedigree and prior entrepreneurial experience.

Data from graduates of VCPs at three universities in Northern Europe were collected through an online survey. Questions addressed graduate background prior to education, yearly occupational employment subsequent to graduation and graduates' own perceptions of entrepreneurial activity in employment positions. The survey was sent to 1,326 graduates and received 692 responses (52.2% response rate).

The type of VCP, either independent (Ind-VCP) or corporate venture creation (Corp-VCP), influenced the mitigation of prior entrepreneurial experience. Prior entrepreneurial experience, together with Ind-VCP, made a career as self-employed more likely. However, this was not the case for Corp-VCP in subsequently choosing intrapreneurial careers. Entrepreneurial pedigree had no significant effect on career choice other than for hybrid careers.

Entrepreneurial experience gained from VCPs seems to influence graduates toward future entrepreneurial careers. Evidence supports the conclusion that many VCP graduates who lack prior entrepreneurial experience or entrepreneurial pedigree can develop sufficient entrepreneurial competencies through the program.

This study offers novel evidence that entrepreneurship education can compensate for a lack of prior entrepreneurial experience and exposure for students preparing for entrepreneurial careers.

Managing efficiently educational Big Data, produced by Virtual Learning Environments, is becoming a compelling necessity, especially for those universities providing distance learning. This paper aims to propose a possible framework to compute efficiently key performance indicators, summarizing the trends of students’ academic careers, by using educational Big Data.

The framework is designed and implemented in a distributed fashion. The parallel computation of the indicators through Map and Reduce nodes is carefully described, together with the workflow of data, from the educational sources to a NoSQL database and to the learning analytics engine.

This framework was tested at eCampus University, an Italian distance learning institution, and it was able to significantly reduce the amount of time needed to compute key performance indicators. Moreover, by implementing a proper data representation dashboard, it resulted in a useful help and support for educational decisions and performance analyses and for revealing possible criticalities.

The framework proposed integrates for the first time, to the best of the authors’ knowledge, a set of modules, designed and implemented in a distributed fashion, to compute key performance indicators for distance learning institutions. It can be used to analyze the dropouts and the outcomes of students and, therefore, to evaluate the performances of universities, which can, in turn, propose effective improvements toward enhancing the overall e-learning scenario.

The authors investigate the effect of audit quality and analysts' coverage on firms' compliance concerning goodwill impairment testing and disclosure requirements with the Indian Accounting Standard (Ind AS) over the period of 2017–2020.

The authors conduct univariate analysis and employ pooled ordinary least square (POLS) and Fama–MacBeth (FMB) regression techniques for empirical testing.

The authors report a substantially higher disclosure score (DS) for firms with superior audit quality and for firms with incidence of analysts' coverage. Moreover, the authors show a positive impact of audit quality on the firm's degree of disclosure. This signifies better compliance by the clients of Big-4 audit firms in the enforcement of standard's mandates. Besides, the results on analysts' coverage indicate that the increasing number of analysts discipline managers in terms of appropriate compliance with disclosure requirements, hence favours the monitoring effect hypothesis for Indian firms. The results are robust to the alternate measures of key regressors, set of firm controls and alternate estimation technique.

The study adds to the knowledge concerning the economic consequences of mandatory disclosures and is possibly the first to investigate compliance related to goodwill impairment disclosure regime under the new Ind AS.

This study aims to examine the perceptions of accounting practitioners and users about implementation challenges with International Financial Reporting Standards (IFRSs) at the pre-implementation stage. Under institutional pressures, India conveyed its decision to implement IFRS beginning 1 April 2016, despite initial reluctance to adopt IFRS. It specifically explores the responses of accounting professionals (preparers) and the banking industry professionals (users) in India to challenges in IFRS implementation, rather than more widely researched dimensions of IFRS implementation such as reasons for adoption, experience effects and diversity in practice.

A quantitative research approach was adopted, using a questionnaire survey that provided 192 responses from accounting practitioners and banking professionals working in India.

The findings convey IFRS implementation preparedness perceptions of participants with respect to education, training and information technology (IT) infrastructure. Respondents acknowledged the efforts and capability of the accounting body, the Institute of Chartered Accountants of India, but expressed reservations about training, cost, interpretation, IT infrastructure and staffing. The accounting practitioners and the users have similar perspectives on the subject of awareness and preparedness challenges of IFRS implementation.

The study heightens awareness of the challenges facing jurisdictions who express initial reluctance, although they ultimately decide to adopt IFRS on account of institutional pressures. The analysis suggests that the International Accounting Standards Board should increase focus on implementation issues, in addition to updating and making IFRSs.

The study is distinct from the studies in abundance on the creation of accounting standards, implementation benefits and their implication in a specific geography.