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The purpose of this paper is to compare earnings management (EM) and capital management (CM) by European banks before and after the adoption of IFRS 9. After IFRS 9, banks have more discretion in recognizing loan-loss provisions than before IFRS 9. Hence, after IFRS 9, banks could use EM and CM to a greater extent.

This paper analyzes a sample of European banks and uses regression analysis. First, this paper examines whether EM and CM changed after IFRS 9 was adopted. Next, this study examines whether any changes in EM and CM under IFRS 9 depend on regulatory quality (RQ) in the country where banks are located.

This paper has three results. First, after IFRS 9, EM increased relative to before IFRS 9. Second, after IFRS 9, CM increased relative to before IFRS 9. Third, this increase in EM was only for banks in countries with low RQ – in countries with high RQ, this study finds no change in EM after IFRS 9. Altogether, these results suggest that, first, EM and CM increased after IFRS 9 and, second, this increase in EM depended on the RQ of a bank’s country.

This paper identifies how the adoption of IFRS 9 affected EM and CM by European banks. The main contribution of this paper is that it examines the impact of the adoption of IFRS 9 on EM and CM by European banks using data from banks’ actual financial statements.

This paper aims to examine the interaction between fair-value accounting, asset sales and banks’ lending in booms and busts. Throughout, the author uses “fair value” and “mark-to-market” interchangeably, to denote an accounting regime where changes in the prices of banks’ assets affect regulatory capital. “Historic-cost accounting” has been used in the paper to denote an accounting regime where changes in asset prices do not affect regulatory capital.

The author built a model that examines how the accounting regime affects banks’ incentives to sell assets and how the impact of the accounting regime on asset sales affects lending.

In a bust, fair value strengthens banks’ incentives to sell assets. The resulting increase in sales increases banks’ lending capacity. Consequently, lending can be higher under fair value. Conversely, in a boom, historic cost strengthens banks incentives to sell assets. The resulting increase in sales increases banks’ lending capacity. Hence, lending can be higher under historic cost.

This paper identifies a new channel through which the accounting regime could affect lending. The accounting regime can affect banks’ incentives to sell assets. The resulting difference in sales can affect banks’ ability to make new loans. Hence, in a boom, although banks book mark-to-market gains under fair value, asset sales could be higher under historic cost. Lending, thus, could be higher under historic cost. Conversely, in a bust, although banks book mark-to-market losses under fair value, sales could be higher under fair value. Lending, thus, could be higher under fair value.

Since the introduction of CD‐ROM databases for libraries, books and articles have been written and conferences held to both define the technology and explore uses of the new format in libraries. Nancy Melin Nelson has defined two types of CD‐ROM products for the library market. The first is designed as a support tool for automation activities, such as cataloging and public access systems. The Library Corporation's BiblioFile and Intelligent Catalog products are examples. The other type, and the one on which this article will focus, provides unlimited access to databases previously produced in an online and/or paper format (i.e., reference databases). Librarians have been relatively quick to accept CD‐ROM as a viable alternative or companion to their online databases. CD‐ROM technology has even afforded some libraries their first encounter with automated reference databases. Experience has taught us, however, that incorporating CD‐ROM reference systems is not as simple as many vendors would have librarians believe. Planning for the new technology is vital. This article will examine four areas of planning that should be addressed before a well‐informed decision to purchase can be made: hardware, database(s), search and retrieval software, and user education.

An intelligent building incorporates two key components: automated building control systems and information management control systems. Automated building control systems include energy management systems, automated security and fire systems, and network life‐support systems. Information management control systems include telecommunications, data networking, local area networks, and other short and long haul networks. When these systems are linked together with common wiring and central controls, the building becomes intelligent. The integration of these components in Infomart, a high‐tech facility located in Dallas, Texas, is described. The usage of these components by tenants, and their possible application to library buildings are discussed.

To inform policy, curricula, and future research on cyberbullying through an exploration of the moral reasoning of digitally active 10–14-year olds (tweens) when witnesses to digital abuse.

Conducted interviews with 41 tweens, asking participants to react as witnesses to two hypothetical scenarios of digital abuse. Through thematic analysis of the interviews, I developed and applied a new typology for classifying “upstanders” and “bystanders” to cyberbullying.

Identified three types of upstander and five types of bystander, along with five thinking processes that led participants to react in those different ways. Upstanders were more likely than bystanders to think through a scenario using high-order moral reasoning processes like disinterested perspective-taking. Moral reasoning, emotions, and contextual factors, as well as participant gender and home school district, all appeared to play a role in determining how participants responded to cyberbullying scenarios.

Hypothetical scenarios posed in interviews cannot substitute for case studies of real events, but this qualitative analysis has produced a framework for classifying upstanding and bystanding behavior that can inform future studies and approaches to digital ethics education.

This study contributes to the literature on cyberbullying and moral reasoning through in-depth interviews with tweens that record the complexity and context-dependency of thinking processes like perspective-taking among an understudied but critical age group.

Even though GEC Sensors started its total quality programme six years ago, it is only recently that it has become a real part of the company's business improvement culture. The turning point in its quest for quality was the attainment of senior and middle management commitment.

This paper defines and explores the concept of intelligent spirituality. It is a deeply-grounded, emotionally-inspiring, spirituality that is human-centered, pragmatic, and intelligent. While the name is new, the idea itself has a well-respected pedigree. The American pragmatist philosopher, educator, and activist, John Dewey, more than anyone else, defined the parameters of intelligent spirituality, demonstrated its usefulness in the modern world, and, perhaps most importantly, exemplified it as a living option in his daily activities.

For those interested in the contemporary “spirituality movement” – advocates, critics, or spectators – and especially how it affects today’s business organizations, the idea of intelligent spirituality, as discussed here, provides a useful set of precise criteria to evaluate some of the many changes which are occurring in corporate America and are defended under the banner of spirituality in business. Can one distinguish, for example, between legitimate and illegitimate spirituality? Are some forms of spirituality more useful than others? To what extent can spirituality play a positive role in contemporary business? Is spirituality necessarily related to coerciveness and intolerance in business? This paper explores the assumptions of intelligent spirituality and attempts to answer these questions.

Gender constitutes one of the fundamental distinctions that organize social interaction. It is a salient social distinction in all societies, is a core personal identity for social actors, and is often used to generate expectations for competence in task-focused mixed-sex groups. In this chapter, we explore the effect of androgynous (gender ambiguous) appearance on task performance of observers. We demonstrate that it takes longer for research participants to define the gender identity of such individuals. More importantly, we hypothesize that since androgynous individuals do not fit easily into gender schemas that people use to access information about interaction partners, the presence of an androgynous-looking person will slow performance on a cognitive task. An experimental study supports both hypotheses. We conclude with suggestions about how the presence of non-stereotypical interaction partners with ambiguous identities might influence group members’ task performance, cognitive inferences about and affective responses to other group members.

The purpose of this study is to examine social mobility. Social mobility has traditionally been thought to result in a divided habitus. However, recent work has suggested that for the socially mobile, habitus may become blended or even that individuals can choose their habitus in a strategic fashion. Each position has received empirical support, raising two questions. First, does the experience of social mobility result in a habitus that is more divided or strategic? Second, what factors affect this outcome?

These questions are investigated by conducting depth interviews with people who have experienced social mobility.

The direction of social mobility determines what effect social mobility has on the habitus. For the downwardly mobile, the habitus appears to remain rooted in one’s former class. This is because downward movement is devalued, and so there is less incentive for those who experience it to change their thoughts, feelings or behaviors to match their new position. For the upwardly mobile, the habitus changes slowly. The trajectory and the subjective experience also affect the outcome. Two strategies respondents use to deal with social mobility are noted.

Bourdieu’s notion of the divided habitus is reconsidered and compared to newer incarnations, and the importance of the direction of social mobility is underlined. This work explains why upward and downward mobility result in different changes in the habitus.

Investigating the experience of social mobility is particularly important given the frequent, dynamic nature of mobility in European countries. Two strategies used to manage downward mobility are identified.

This work reconsiders Bourdieu’s notion of the divided habitus and newer incarnations and explains why upward and downward mobility result in different changes in the habitus. Such a finding is not only an invitation to expand on the notion of habitus but also works to draw attention to other factors that play a role in habitus and strategies used to manage change.

The digitization process has increased the pressure on large firms to transform. However, current frameworks on digital transformation are not well explaining what factors contribute to, or hinder, a firm's digital transformation. Innovation diffusion theories could complement existing frameworks, and for this reason, the purpose of this paper is to expand the existing body of knowledge on what contributes to, or hinders, an industrial firm's digital transformation by applying a validated framework based on innovation diffusion theories on two pioneer cases: General Electric and Siemens EHR/Health Services.

The framework used in this paper is based on several years' empirical studies and iterative literature reviews on innovation diffusion theories. Further, each use case is based on literature reviews and unique empirical data, collected by the authors of this paper as a result of taking active part of respective company's multi-years transformation.

Common drivers of, and clear inhibitors to the two firms' transformation, were identified. The innovation diffusion framework was found to work very well in identifying those factors.

The implications are that researchers better can analyze/explain a digital transformation of a firm, and business managers can better plan or improve their firms' transformation processes.

The theoretical contributions of this paper are two: first, complement existing frameworks with a validated framework for innovation diffusion; second, provide an extension of our body of knowledge on factors that contributes to, or hinders, industrial firm's digital transformation.