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Using a sample of manufacturing firms listed in China between 2007 and 2019, first, this paper aims to examine whether peer firms influence corporate trade credit supply. Next, the authors examine the channels through which peer firms influence corporate trade credit supply by testing the predictions of rivalry and information theories. Furthermore, the authors examine the heterogeneity of the industry peer effect on corporate trade credit supply. Finally, the authors examine the economic consequences of the industry peer effect on corporate trade credit supply.

The sample includes all manufacturing firms listed on both the Shanghai and Shenzhen securities exchanges for the sample period from 2007 to 2019, and the data come from the China Stock Market & Accounting Research database. The authors use the fixed effects method to examine the industry peer effect on trade credit supply. The results are robust to a series of robustness tests. To address the potential endogeneity problem, the authors adopt appropriate instruments by estimating instrumental variable models (two-stage least square). The authors use Heckman’s two-stage model to mitigate the sample selection bias.

The authors provide strong empirical evidence showing that the industry peer effect on trade credit supply exists in the manufacturing sector. It is also found that both competitive rivalry-based and information-based theories can provide explanations of the industry peer effect on trade credit supply. This process is both active imitation and passive reaction. Additional analysis suggests that the industry peer effect on trade credit supply is more pronounced for state-owned firms, firms with low customer concentration and firms with high geographical proximity. The amplification effect and spillover effect are the economic consequences of the industry peer effect on trade credit supply. In other words, the trade credit supply based on peer effect will not only increase the liquidity risk of the firm per se but also induce and increase the liquidity risk of the industry.

The study makes some important contributions. First, the authors find robust evidence that peer firms’ trade credit supply is an important factor in explaining corporate trade credit supply, which extends the literature by connecting the firm’s trade credit supply with the peer effect. Second, the study provides a new micro-perspective for understanding that firms use trade credit supply as a tool of competition, which proves the importance of rivals’ decision-making as a determinant of corporate decisions. Third, the authors examine the industry peer effect on trade credit supply, which not only helps to guide firms to pay more attention to the potential risk and spillover effects of the trade credit supply decision-making relevance but also helps to clarify the industry interaction phenomenon of corporate decision-making behavior. It is an important practical significance to play a role as a bridge between the microlevel of the firm and the meso-level of the industry. Finally, the study provides inspiration for the formulation of industry norms and policies.

School improvement planning and implementation is one organizational process by which principals may positively impact school and student outcomes. Limited research, however, has explored how principal preparation programs prepare aspiring leaders for this common school leadership activity. This study examined aspiring principals engaged in the school improvement process by evaluating what they included in their school improvement plans (SIPs) that were developed as part of their field experience.

The authors examined SIPs aspiring principals collaboratively developed as part of their field experience. Using an abductive analysis method, combining both deductive and inductive coding methods, authors examined 77 SIPs in which aspiring principals used school level data in planning.

Each aspiring principal's SIP was contextually specific. No two plans were identical relative to who was targeted for improvement and how the plan was to be implemented, indicating aspiring principals can apply course-based learning and implement important data-driven decision-making skills in field-based school improvement projects.

Findings are exploratory and limited to SIPs developed by aspiring principals in one university program in one large urban school district context. The findings that specific requirements and program structures affected the aspiring principal's school improvement planning process as did the overall school context adds to current understandings of how course-based learning is applied. However, further investigations are needed.

Findings provide evidence of how school leadership preparation programs may impact leadership development relative to skills associated with school improvement planning. The findings also suggest the importance of detailed analysis of aspiring principals school improvement planning as a program evaluation process.

This study was the first to document the content of aspiring principals' field-based SIPS and how skills in data-driven decision-making were applied in a SIP field-based activity.

Decision-making rationality is said to be bounded by managers’ cognitive capabilities. Recent studies indicate that accounting functions evolved to augment the cognitively bounded human brain in handling complex economic exchanges. The neuroscience discipline suggests that human brains have the ability to implement “automatic” processes of positive versus negative emotional stimuli to make rational decisions. Neuroscientific evidence shows that the activations in the ventral striatum decrease with negative emotional information/motives and increase with positive emotional information/motives. The authors, hence, argue that our understanding of the decision-making rationality in financial and managerial decisions could be enhanced by using a functional neuroimaging approach.

Decision-making rationality has been focal in debt covenant violation and earnings management research. The contracting theory predicts a relationship between managers’ decisions and the proximity of violating debt covenants. However, no prior research has investigated brain activities associated with the evaluation of debt covenant violation and earnings management. Meanwhile, in another strand of research, there is an extensive prior literature concerning the consequences of managers’ decisions and the use of accounting information in relation to their evaluative style, i.e., supervisory style. The authors argue that the relationship between the proximity to debt covenants violation and earnings management incentives is contingent upon managers’ supervisory style. However, no previous research has examined the impact of the supervisory style on earnings management in the context of the proximity to debt covenants violation and other earnings management incentives.

In this research note, we argue that neuroaccounting could be relied on to examine the relationship between the proximity to debt covenants and earnings management, contingent upon managers’ supervisory style, by capturing brain activities. The adoption of the neuroscience functional neuroimaging approach in this field should contribute to the understanding of managers’ behaviors and provide implications for research and practitioners. The goal of this research note is to provide a new avenue for future research in this field.

This chapter describes gender differences in Montevideo through the study of daily mobility. Generally, mobility studies do not account for gender differences more than in a superficial way, distinguishing basic travel patterns by sex. However, different patterns and mobility behaviours can obscure situations of deeply entrenched gender inequality that have direct consequences on the opportunities that men and women are able to reach. To disentangle these inequalities, this work addresses some mainstream mobility indicators classified by gender but also some specific indicators, with special attention to care mobility as a factor that can restrain women’s ability to move. Moreover, a tour-based analysis is performed to shed light on gendered schedules and mobility patterns. Results show that women’s mode share comprises a larger proportion of transit trips, they travel shorter distances – investing more time – and they contribute in a greater proportion than men to care mobility, especially among the lower quintiles of income. While men’s commuting patterns have a defined ‘home-based work’ profile, women have a higher level of heterogeneity in their daily itineraries. Access to private motorised means of transport is a key variable in explaining the configuration of mobility patterns, and there is a persistent gender gap in this matter. The chapter concludes that, as several authors have reported, gender is a marker in terms of mobility. It sets specific conditions for urban life in general and mobility in particular that, in turn, may be the cause of further inequality.

The purpose of this study is to investigate the relationship between off-balance-sheet (OBS) operating leases and long-term debt by analyzing firms’ debt risk profiles measured by the constraints on firms in the financial ratios in their debt covenants.

This study determines debt risk profiles using three measures: the ex ante probability of covenant violation (Demerjian and Owens, 2016), firms in violation of debt covenants and firms close to covenant violations.

High-risk firms according to all three measures, on average, have a significantly lower level of operating leases, indicating that these firms use OBS leases as a substitute for long-term debt. Interestingly, for firms operating in industries in which leases are widely available, firms with a high probability of covenant violation have a significantly higher level of operating leases, indicating that these firms use OBS leases as a complement to long-term debt. Further analysis indicates that lease financing is less costly than debt financing for these firms.

Overall, evidence of this study indicates that firms facing financial constraints may attempt to lease more of their assets, but the availability of leasing is constrained by their debt covenant obligations and the strength of the leasing market in its industry.

This study identifies states in which risky firms may treat leases as either complements or substitutes for long-term debt, implying that the leasing decision relates to the availability of an active leasing market for a firm’s assets and the firm’s financial constraints. The findings of this study support recent research showing that debt and leases are complementary in the presence of counterparty risk providing insight into the paradoxical relationship identified in prior research between leases and long-term debt.

Organizational research has suggested that network ties influence adoption of innovations and other organizational behavior. This paper aims to study the impact of network ties on change in police agency practices in a sample of city and county police agencies for which Weiss provided data on informal communication ties between agency planners.

The authors analyzed change in six agency practices from 1997 to 2000, as indicated in law enforcement management and administrative statistics (LEMAS) data, with a variable indicating whether an agency's network contact engaged in the practice.

Network ties appeared to influence change in computer use for crime mapping, with change more likely when the agency and its network contact initially differed with respect to the practice. Statistically significant network influences were not found for change in the other practices (existence of a formal community policing plan, geographic assignment of detectives, encouragement of scanning, analysis, response, and assessment (SARA) problem‐solving, computer use for resource allocation, and patrol access to criminal histories).

Results suggest that network ties may affect change in policing practices and innovation, but that this does not necessarily hold across all types of practices.

With at least some evidence of network influences, results suggest that policymakers should attempt to take advantage of network structure when encouraging beneficial changes in agency practices.

This paper studies the impact of network ties on change in police agency practices in a sample of city and county police agencies.

Scholars who study humility tend to think of it in highly individualized terms, such as an absence of vanity or an accurate self-assessment. Individuating definitions can lead to such jarring concepts as the “humble white supremacist” (Roberts & Wood, 2007). Qualitative sociological research in the (predominantly North American) evangelical movement to accept and affirm lesbian, gay, bisexual, trans, queer, and intersex (LGBTQI) identities, same-sex marriage, and sex/gender transition reveals that humility is not simply the awareness that “I could be wrong.” That awareness is rooted in what we have found to be humility’s defining element, concern to foster relationship. These findings prompt us to define humility as a fundamentally social disposition, as concern to protect the kinds of intimate connection with others that can transform the self. Recognizing the social nature of humility reveals why humility is incompatible with injustice.

Inquiry learning points is based on questions and requires students to work independently to solve problems. Instructors are facilitators of learning, not people who give right answers and instructions to learners. Haaga-Helia University of Applied Sciences Porvoo campus in Finland is a new concept for learning. The lecturers have changed from traditional ones to coaches aiming at new competences with new tools to enhance learning. Their own implementation of inquiry learning has been assessed by themselves with an ongoing self-assessment process as a part of the normal tasks of instructional teams. Self-assessment is a part of action research that aims to develop an organization and the work in it.

This chapter provides a comprehensive review of research and developments relating to the use of Web 2.0 technologies in education. As opposed to early educational uses of the Internet involving publication of static information on web pages, Web 2.0 tools offer a host of opportunities for educators to provide more interactive, collaborative, and creative online learning experiences for students. The chapter starts by defining Web 2.0 tools in terms of their ability to facilitate online creation, editing, and sharing of web content. A typology of Web 2.0 technologies is presented to illustrate the wide variety of tools at teachers’ disposal. Educational uses of Web 2.0 technologies such as wikis, blogs, and microblogging are explored, in order to showcase the variety of designs that can be utilized. Based on a review of the research literature the educational benefits of using Web 2.0 technologies are outlined, including their ability to facilitate communication, collaborative knowledge building, student-centered activity, and vicarious learning. Similarly, issues surrounding the use of Web 2.0 tools are distilled from the literature and discussed, such as the possibility of technical problems, collaboration difficulties, and plagiarism. Two case studies involving the use Web 2.0 tools to support personalized learning and small group collaboration are detailed to exemplify design possibilities in greater detail. Finally, design recommendations for learning and teaching using Web 2.0 are presented, again based on findings from the research literature.