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Article
Publication date: 23 November 2010

Judy K. Land

This paper aims to examine whether restatement firms with certain restatement characteristics are more likely to have chief executive officer (CEO) turnover within a year…

Abstract

Purpose

This paper aims to examine whether restatement firms with certain restatement characteristics are more likely to have chief executive officer (CEO) turnover within a year of the restatement announcement, and whether these same firms are later subject to regulatory action by the US Securities and Exchange Commission.

Design/methodology/approach

The empirical analysis uses a logistic regression to test a sample of firms that restated earnings during the years 1996‐1999.

Findings

The results show significant associations between measures of the severity of earnings restatement and the probability of CEO turnover. Also, restatement firms with CEO turnover are more likely to be issued an SEC Accounting and Auditing Enforcement Release in the years after the restatement, indicating that financial fraud has occurred.

Research limitations/implications

The results may not generalize to a more recent time period because the sample of firms is from the 1996‐1999 time period.

Originality/value

This study provides a link between CEO turnover and restatement characteristics within a sample of restatement firms.

Details

Pacific Accounting Review, vol. 22 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

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Article
Publication date: 1 April 2004

Georgios I. Zekos

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and…

Abstract

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

Details

Managerial Law, vol. 46 no. 2/3
Type: Research Article
ISSN: 0309-0558

Keywords

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Article
Publication date: 1 February 1974

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here…

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 2 no. 2
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 2 September 2021

Ha Minh Hai Thai, Quentin Stevens and Judy Rogers

This paper presents a mixed methodology to map and analyse the spatial connectivity of the everyday pathways that link the doorway of an individual's home–work locations…

Abstract

Purpose

This paper presents a mixed methodology to map and analyse the spatial connectivity of the everyday pathways that link the doorway of an individual's home–work locations to the local main commercial street. These pathways include public streets, semi-private lanes, alleys and stairs.

Design/methodology/approach

Pathways within different morphological areas in Hanoi, Vietnam, are used as examples to illustrate the development and application of the methodology. The methodology, adapted from Conzenian, typological, and space syntax methods, combined with observations and interviews, seeks to overcome several identified limitations of each of these approaches for understanding pedestrians' horizontal and vertical movement patterns within urban settings.

Findings

Analytical diagrams of pathways are developed on figure-ground maps of the neighbourhoods and three-dimensional projections of circulation spaces within buildings. Scatter plots are used to analyse the distribution of collected samples according to their business types and distances to local main streets. Field observations and interviews with homeowners revealed the critical influence of the pathways' spatial characteristics on home-based businesses' operations.

Originality/value

The methods developed here are potentially useful for urban morphologists and urban designers in decoding the intricacies of informal urban settings and understanding their socio-economic significance for users.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

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Article
Publication date: 1 March 1996

Susan Frey‐Ridgway

Beatrix Potter is best remembered as the creator of the notoriously naughty bunny, Peter Rabbit. Peter and his circle of friends grace the pages of the little books, so…

Abstract

Beatrix Potter is best remembered as the creator of the notoriously naughty bunny, Peter Rabbit. Peter and his circle of friends grace the pages of the little books, so called because they measure less than six inches tall. These children's classics have been delighting readers since The Tale of Peter Rabbit was first published in 1901. During Potter's lifetime the little books were read in the United Kingdom, America, and Canada. Foreign language translations of her work introduced her characters to children of other nations. Note the 1987 publishing event, the “new editions from the original watercolors,” which Warne used to great advantage! A flurry of books accompanied this event, by biographer Judy Taylor plus reprints (e.g., Linden). Today sales of the little books show no sign of abating. An industry of Peter Rabbit spinoff products has existed for almost as long as Peter has. Toys, games, videos, and collectibles of the Potter characters can be found on store shelves worldwide.

Details

Reference Services Review, vol. 24 no. 3
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 1 March 2000

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes…

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

Details

Structural Survey, vol. 18 no. 3
Type: Research Article
ISSN: 0263-080X

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Article
Publication date: 1 September 2000

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property…

Abstract

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

Details

Facilities, vol. 18 no. 9
Type: Research Article
ISSN: 0263-2772

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Article
Publication date: 1 March 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes…

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Structural Survey, vol. 19 no. 3
Type: Research Article
ISSN: 0263-080X

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Article
Publication date: 1 March 2000

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes…

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

Details

Property Management, vol. 18 no. 3
Type: Research Article
ISSN: 0263-7472

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Article
Publication date: 1 May 2000

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes…

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

Details

Journal of Property Investment & Finance, vol. 18 no. 5
Type: Research Article
ISSN: 1463-578X

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