Search results

1 – 9 of 9
Article
Publication date: 17 April 2024

Kiyavash Irankhah, Soheil Asadimehr, Golnaz Ranjbar, Behzad Kiani and Seyyed Reza Sobhani

To effectively combat the increasing rates of obesity, it is crucial to explore how environmental factors like sidewalk access impact weight-related outcomes. This study aimed to…

Abstract

Purpose

To effectively combat the increasing rates of obesity, it is crucial to explore how environmental factors like sidewalk access impact weight-related outcomes. This study aimed to systematically examine the association between sidewalk accessibility and weight-related outcomes.

Design/methodology/approach

Databases were searched by keywords for relevant articles, which were published before March 3, 2024, to report the role of neighborhood sidewalk access on weight-related outcomes. The main findings of the selected articles were extracted from eligible studies by two independent reviewers.

Findings

A total of 20 out of 33 studies indicated a significant negative relationship between access to sidewalks and weight-related outcomes. Three studies demonstrated an indirect relationship between access to sidewalks and weight-related outcomes by greater access to physical environments. In addition, five studies reported no clear relationship, and three studies reported a significantly positive relationship between access to sidewalks and weight-related outcomes.

Practical implications

In general, people who live in urban areas with better sidewalk access benefit from better weight-related outcomes. Adults showed this correlation more prominently than adolescents and children. Therefore, sidewalks that have a positive effect on physical activity levels could be considered as a preventive measure against obesity.

Originality/value

One of the weight-related outcomes is obesity. Every community faces numerous challenges due to obesity, which adversely affects the quality of life and health. Environmental factors such as access to sidewalks could be associated with body weight due to lifestyle influences.

Details

Nutrition & Food Science , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 26 April 2024

Brett Rolfe

This paper explores the context within which experimental, pedagogically progressive schools were established in Australia during the first decades of the 20th century.

Abstract

Purpose

This paper explores the context within which experimental, pedagogically progressive schools were established in Australia during the first decades of the 20th century.

Design/methodology/approach

The paper presents a case study of the establishment of Rosbercon Girls’ Grammar School. It draws on educator accounts, archival documents and contemporary literature to provide a brief narrative of the events leading to the opening of the school; to sketch the family of educators who were pivotal in making it a reality; and to identify key aspects of the social and legislative context that made such an initiative possible.

Findings

Rosbercon was established at a time when a modest school could be established relatively easily by a small group of educators with a shared vision. The early 20th century was a moment of national optimism in Australia, where an appetite for new educational ideas created a climate in which innovative educators found fertile soil for their pedagogical experiments and adaptation of emerging ideas from around the world. Their efforts were facilitated by an emerging global network of personal interactions, professional learning, professional associations and educational literature.

Originality/value

This paper addresses the relative lack of scholarly examination of the origins of Rosbercon Girls’ Grammar School, an institution that previous authors have identified as Australia’s oldest experimental school. The case study also contributes to a broader appreciation of the trajectory of progressive education during the early 20th century.

Details

History of Education Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0819-8691

Keywords

Article
Publication date: 16 April 2024

Parveen Siwach and Prasanth Kumar R.

This study aims to outline the research field of initial public offerings (IPOs) pricing and performance by combining bibliometric analysis with a systematic literature review…

Abstract

Purpose

This study aims to outline the research field of initial public offerings (IPOs) pricing and performance by combining bibliometric analysis with a systematic literature review process.

Design/methodology/approach

The study uses over three decades of IPO publication records (1989–2020) from Scopus and Web of Science databases. An analysis of keyword co-occurrence and bibliometric coupling was used to gain insights into the evolution of IPO literature.

Findings

The study categorized the IPO research field into four primary clusters: IPO pricing and short-run behaviour, IPO performance and influence of intermediaries, venture capital financing and top management and political affiliations and litigation risks. The results offer a framework for delineating research advancements at different stages of IPOs and illustrate the growing interest of researchers in IPOs in recent years. The study identified future research potential in the areas of corporate governance, earning management and investor sentiments related to IPO performance. Similarly, the study highlighted the opportunity to test multiple theoretical frameworks on alternative investment platforms (SME IPO platforms) operating under distinct regulatory environments.

Originality/value

To the best of the authors’ knowledge, this paper represents the first instance of using both bibliometric and systematic review to quantitatively and qualitatively review the articles published in the area of IPO pricing and performance from 1989 to 2020.

Details

Qualitative Research in Financial Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4179

Keywords

Open Access
Article
Publication date: 30 April 2024

Sujeet Jaydeokar, Mahesh Odiyoor, Faye Bohen, Trixie Motterhead and Daniel James Acton

People with intellectual disability die prematurely and from avoidable causes. Innovative solutions and proactive strategies have been limited in addressing this disparity. This…

Abstract

Purpose

People with intellectual disability die prematurely and from avoidable causes. Innovative solutions and proactive strategies have been limited in addressing this disparity. This paper aims to detail the process of developing a risk stratification tool to identify those individuals who are higher risk of premature mortality.

Design/methodology/approach

This study used population health management principles to conceptualise a risk stratification tool for avoidable deaths in people with intellectual disability. A review of the literature examined the existing evidence of causes of death in people with intellectual disability. A qualitative methodology using focused groups of specialist clinicians was used to understand the factors that contributed towards avoidable deaths in people with intellectual disability. Delphi groups were used for consensus on the variables for inclusion in the risk stratification tool (Decision Support Tool for Physical Health).

Findings

A pilot of the Decision Support Tool for Physical Health within specialist intellectual disability service demonstrated effective utility and acceptability in clinical practice. The tool has also demonstrated good face and construct validity. A further study is currently being completed to examine concurrent and predictive validity of the tool.

Originality/value

To the best of the authors’ knowledge, this is the only study that has used a systematic approach to designing a risk stratification tool for identifying premature mortality in people with intellectual disability. The Decision Support Tool for Physical Health in clinical practice aims to guide clinical responses and prioritise those identified as at higher risk of avoidable deaths.

Details

Advances in Mental Health and Intellectual Disabilities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1282

Keywords

Article
Publication date: 9 April 2024

Ismail Kalash

This article analyzes the moderating role of investment opportunities, business risk and agency costs in shaping the nexus between excess cash and corporate performance.

Abstract

Purpose

This article analyzes the moderating role of investment opportunities, business risk and agency costs in shaping the nexus between excess cash and corporate performance.

Design/methodology/approach

This research uses dynamic regression models (two-step system generalized method of moments) to analyze the data related to 200 Turkish companies listed on Borsa Istanbul (BIST) for the years between 2009 and 2020.

Findings

The findings indicate that when excess cash increases, the financial performance deteriorates only for firms with lower investments compared to firms with more investments. In addition, investment contributes to better financial performance for firms that hold cash surplus, whereas the influence of investment is insignificant for firms that have insufficient cash. Agency costs of equity exacerbate the adverse impact of excess cash on financial performance while agency costs of debt mitigate this effect. Excess cash reduces the financial performance of highly leveraged firms. However, this impact becomes insignificant when debt ratio decreases. The findings also show that investment has more significant role than business risk in building the precautionary motive to hold cash.

Research limitations/implications

The findings of this article are limited to the Turkish market. Future research is still needed in other emerging markets to compare the results and reveal more about the effect of excess cash on firm performance, and how other factors can change this effect.

Practical implications

The findings verify the increased significance of excess cash in the presence of investment opportunities and difficulties in accessing external funds. Nevertheless, the role of the equity related agency problem in reducing the benefits of cash surplus confirms the necessity of policies that support corporate governance, especially in emerging markets.

Originality/value

This article, according to the knowledge of author, is the first to examine the role of agency costs associated with debt and equity, and the compound effect of investment opportunities and business risk on the nexus between excess internal funds and corporate financial performance in emerging markets.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 2 April 2024

Ransome Epie Bawack, Emilie Bonhoure and Sabrine Mallek

This study aims to identify and explore different risk typologies associated with consumer acceptance of purchase recommendations from voice assistants (VAs).

Abstract

Purpose

This study aims to identify and explore different risk typologies associated with consumer acceptance of purchase recommendations from voice assistants (VAs).

Design/methodology/approach

Drawing on components of perceived risk, consumer trust theory, and consumption value theory, a research model was proposed and tested using structural equation modeling (SEM) with data from 482 voice shoppers.

Findings

The results reveal that, unlike risks associated with physical harm, privacy breaches, and security threats, a variety of other concerns—including financial, psychological, social, performance-related risks, time loss, and the overall perceived risks—significantly influence consumers' willingness to accept VAs purchase recommendations. The effect is mediated by trust in VA purchase recommendations and their perceived value. Different types of risk affect various consumption values, with functional value being the most influential. The model explains 58.6% of the variance in purchase recommendation acceptance and significantly elucidates the variance in all consumption values.

Originality/value

This study contributes crucial knowledge to understanding consumer decision-making processes as they increasingly leverage AI-powered voice-based dialogue platforms for online purchasing. It emphasizes recognizing diverse risk typologies associated with VA purchase recommendations and their impact on consumer purchase behavior. The findings offer insights for marketing managers seeking to navigate the challenges posed by consumers' perceived risks while leveraging VAs as an integral component of modern shopping environments.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 24 April 2024

Isabella Lucut Capras, Monica Violeta Achim and Eugenia Ramona Mara

Companies avoid taxes in a variety of ways and use different methods to do that, one of the most common being earnings management. The purpose of this paper is to investigate…

Abstract

Purpose

Companies avoid taxes in a variety of ways and use different methods to do that, one of the most common being earnings management. The purpose of this paper is to investigate whether companies manipulate their financial data in order to reduce taxes paid.

Design/methodology/approach

We considered a sample of 63 listed Romanian companies for the period 2016–2021. The Beneish model was used for estimating earnings management, and the effective tax rate was used to measure tax avoidance. The analysis was carried out using regression analysis in Stata13 software.

Findings

The findings of the research indicate a negative and statistically significant association between effective tax rate and earnings management, implying that one of the main reasons why companies manipulate their earnings to reduce tax burden and avoid taxes. Moreover, our results show that return on assets (ROA) has a statistically significant negative influence on the effective tax rate. Furthermore, our analysis reveals that firm size, growth, and Big4 audit have no effect on effective tax rate.

Research limitations/implications

Because it analyzes concrete cases using financial data and provides some recommendations for addressing the issue of tax avoidance, this work is useful in advancing both quantitative and qualitative research on this topic. This research is relevant for businesses, governments, regulators, audit professionals and investors.

Originality/value

The study, by analyzing concrete cases using reported financial data, contributes in filling the gap within the literature that results from a lack of scientific research on the relationship between tax avoidance and earnings management, and then it clarifies the nature of the causal connection between them. Moreover, it considers a combination of firm related variables including performance, size and also audit quality.

Details

The Journal of Risk Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1526-5943

Keywords

Article
Publication date: 17 April 2024

Jessica Rene Peterson, Kyle C. Ward and Michaela Lawrie

The purpose is to understand how farmers in rural American communities perceive crime, safety and policing.

Abstract

Purpose

The purpose is to understand how farmers in rural American communities perceive crime, safety and policing.

Design/methodology/approach

An online survey, adapted from a version used in Victoria, Australia (Harkness, 2017), was modified and administered through social media and farming organizations throughout three US states. The survey covers topics relating to crime and victimization, feelings of safety or fear in rural areas, policing practices and trust in police in their areas and any crime prevention practices that respondents use.

Findings

With nearly 1,200 respondents and four scales investigated, results indicate that those respondents with more favorable views of law enforcement and the criminal justice system had the highest fear of crime, those who had been prior victims of crime had a higher fear of crime than those who did not, those with higher community involvement had higher fear of crime, and those from Nebraska compared to Colorado had higher fear of crime.

Research limitations/implications

A better understanding of the agricultural community’s perceptions of crime, safety and policing will aid law enforcement in community policing efforts and in farm crime investigation and prevention. Limitations of the study, including the distribution method will be discussed.

Originality/value

Farm- and agriculture-related crimes have serious financial and emotional consequences for producers and local economies. Stereotypes about rural areas being “safe with no crime” are still prevalent. Rural American farmers’ perceptions of crime, safety and police are largely absent from the literature and are important for improving farm crime prevention.

Details

Policing: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 1 May 2024

Shailendra Singh, Mahesh Sarva and Nitin Gupta

The purpose of this paper is to systematically analyze the literature around regulatory compliance and market manipulation in capital markets through the use of bibliometrics and…

Abstract

Purpose

The purpose of this paper is to systematically analyze the literature around regulatory compliance and market manipulation in capital markets through the use of bibliometrics and propose future research directions. Under the domain of capital markets, this theme is a niche area of research where greater academic investigations are required. Most of the research is fragmented and limited to a few conventional aspects only. To address this gap, this study engages in a large-scale systematic literature review approach to collect and analyze the research corpus in the post-2000 era.

Design/methodology/approach

The big data corpus comprising research articles has been extracted from the scientific Scopus database and analyzed using the VoSviewer application. The literature around the subject has been presented using bibliometrics to give useful insights on the most popular research work and articles, top contributing journals, authors, institutions and countries leading to identification of gaps and potential research areas.

Findings

Based on the review, this study concludes that, even in an era of global market integration and disruptive technological advancements, many important aspects of this subject remain significantly underexplored. Over the past two decades, research has lagged behind the evolution of capital market crime and market regulations. Finally, based on the findings, the study suggests important future research directions as well as a few research questions. This includes market manipulation, market regulations and new-age technologies, all of which could be very useful to researchers in this field and generate key inputs for stock market regulators.

Research limitations/implications

The limitation of this research is that it is based on Scopus database so the possibility of omission of some literature cannot be completely ruled out. More advanced machine learning techniques could be applied to decode the finer aspects of the studies undertaken so far.

Practical implications

Increased integration among global markets, fast-paced technological disruptions and complexity of financial crimes in stock markets have put immense pressure on market regulators. As economies and equity markets evolve, good research investigations can aid in a better understanding of market manipulation and regulatory compliance. The proposed research directions will be very useful to researchers in this field as well as generate key inputs for stock market regulators to deal with market misbehavior.

Originality/value

This study has adopted a period-wise broad-based scientific approach to identify some of the most pertinent gaps in the subject and has proposed practical areas of study to strengthen the literature in the said field.

Details

Qualitative Research in Financial Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4179

Keywords

Access

Year

Last month (9)

Content type

Earlycite article (9)
1 – 9 of 9