Search results

1 – 10 of 14
Book part
Publication date: 1 November 2018

Abstract

Details

William A. Paton: A Study of his Accounting Thought
Type: Book
ISBN: 978-1-78756-408-4

Book part
Publication date: 2 October 2001

Abstract

Details

Handbook of Transport Systems and Traffic Control
Type: Book
ISBN: 978-1-61-583246-0

Book part
Publication date: 13 November 2017

Nohora García

Abstract

Details

Understanding Mattessich and Ijiri: A Study of Accounting Thought
Type: Book
ISBN: 978-1-78714-841-3

Book part
Publication date: 1 March 2021

Erna Setiany and Djoko Suhardjanto

Purpose: The purpose of this study is to analyze whether information asymmetry (ASYM) plays a mediating role in the relationship between corporate disclosure and cost of equity…

Abstract

Purpose: The purpose of this study is to analyze whether information asymmetry (ASYM) plays a mediating role in the relationship between corporate disclosure and cost of equity capital (COEC) in emerging markets such as Indonesia.

Design/Methodology/Approach: This study is a quantitative study using secondary data obtained from listed manufacturing firms from 2015 to 2017. Purposive sampling was used to select 105 firms. The design of this study was causality research, and the analysis was performed through ordinary least squares (OLS) regression and path analysis.

Findings: The results show that the level of disclosure for corporate social responsibility (CSR), intellectual capital, and enterprise risk management (ERM) reduces the COEC by suppressing ASYM. This finding confirms the argument that managers can reduce their companies’ COEC by reducing ASYM through increased disclosure. These results are controlled by earnings quality (EQL) because that is most relevant to the COEC, as well as corporate size, leverage, and differences in institutional factors.

Originality/Value: This research is based on the central assumption that disclosure enhances the level of information while EQL remains the focus for investors. This research is also the first to study CSR disclosure, intellectual capital disclosure, and ERM disclosure together as a proxy for disclosure. The findings confirm that managers can reduce their companies’ agency conflict by increasing their level of disclosure. Managers can also reduce the COEC by reducing ASYM through increased disclosure. This also implies that increasing the level of disclosure will be effective in reducing the COEC for companies in emerging markets, such as Indonesia.

Details

Recent Developments in Asian Economics International Symposia in Economic Theory and Econometrics
Type: Book
ISBN: 978-1-83867-359-8

Keywords

Book part
Publication date: 30 November 2018

Allison Bruhn and Howard P. Wills

An extensive research base supports the positive effects of self-monitoring interventions on a number of student outcomes, both academic and behavioral. While the vast majority of…

Abstract

An extensive research base supports the positive effects of self-monitoring interventions on a number of student outcomes, both academic and behavioral. While the vast majority of this research base relied on traditional paper-and-pencil forms of self-monitoring, advances in technology have created significant opportunities to develop technology-based self-monitoring (TBSM) systems that may offer a number of benefits in terms of efficiency and data management, storing, and graphing. Technology-based self-management applications have evolved and been studied extensively in health-related fields, but research and development for such applications is only beginning in the field of education. In this chapter we (1) provide a brief overview of the literature on traditional forms of self-monitoring, (2) examine how educators and educational researchers may apply lessons learned about TBSM from the medical field, (3) summarize emerging literature on TBSM for students with or at risk for emotional/behavioral disorders in particular, and (4) offer suggestions for future research and development in TBSM.

Details

Emerging Research and Issues in Behavioral Disabilities
Type: Book
ISBN: 978-1-78756-085-7

Keywords

Content available
Book part
Publication date: 10 December 2018

Gaétan Breton

Abstract

Details

A Postmodern Accounting Theory
Type: Book
ISBN: 978-1-78769-794-2

Book part
Publication date: 26 November 2014

Constant D. Beugré

In this chapter, I proposed the use of structured behavioral analysis (SBA) as a methodological approach to address critical questions in organizational behavior research in…

Abstract

Purpose

In this chapter, I proposed the use of structured behavioral analysis (SBA) as a methodological approach to address critical questions in organizational behavior research in sub-Saharan Africa.

Methodology/approach

The chapter is a conceptual paper that reviews the extant literature on research tools aimed at coding and analyzing behavior, with a particular focus on employee behavior in African organizations.

Findings

SBA requires the researcher to act as both an organizational scholar and an anthropologist. As an organizational scholar, the researcher will identify predetermined behaviors that he/she intends to study. Thus, the observation and analysis will be geared toward such behaviors. As an anthropologist, the organizational researcher will observe behaviors that are displayed by employees and managers and use them as the basis for explanation and theory building.

Research limitations/implications (if applicable)

SBA can be used to study behaviors that often occur in African organizations, such as nepotism, corruption, the role of tribal status, and the impact of family generosity, the forced solidarity tax, and obligations on employee behavior.

Practical implications (if applicable)

Findings from SBA could help design interventions to address the detrimental effects of negative behaviors while reinforcing positive behaviors in African organizations.

Originality/value of chapter

As a research methodology, SBA is relatively new in the African context although some versions of the method are used in industrial/organizational psychology and ergonomics.

Details

Advancing Research Methodology in the African Context: Techniques, Methods, and Designs
Type: Book
ISBN: 978-1-78441-489-4

Keywords

Abstract

Details

Land Use and Transport
Type: Book
ISBN: 978-0-08-044891-6

Book part
Publication date: 6 July 2022

Julia Winterstein

Reducing food-related greenhouse gas emissions is one of the major tasks in the future, as food causes one-third of global emissions. Influencing customers' purchasing decisions…

Abstract

Reducing food-related greenhouse gas emissions is one of the major tasks in the future, as food causes one-third of global emissions. Influencing customers' purchasing decisions towards low-carbon food is thus decisive. Nudging has been proven to be an adequate mechanism to influence people towards sustainable food choices. Another relatively new approach is boosting, which promotes people's education, inducing autonomous decision-making. In the context of sustainable food, research on nudging and boosting is still at the beginning. Therefore, this chapter conducts a systematic literature review to identify, classify and assess the potential of cognitively oriented nudges and boosts towards sustainable food choices. The sample consists of 217 English-speaking papers published between 2011 and 2021. After three filtering steps, 21 scientific journal publications remained in the data extraction form. All articles are field experiments, comprising descriptive labelling, evaluative labelling, and visibility enhancements. The analysis shows that menu restructurings (e.g. placing a vegetarian option on the top of the menu) in restaurants are the most effective intervention to reshape customers' demands. Evaluative labels (e.g. traffic-light labels on the menu or product packaging) are the second most effective measure. They help people understand eco-related information and thus make better decisions. The effect of descriptive labels seemed small, as they provide no meaningful frame assisting people in processing the data. In conclusion, the research recommends applying cognitively oriented nudges and boosts to promote sustainable food choices and deduces practical implications for appropriate implementation and marketing.

Abstract

Details

Handbook of Transport Systems and Traffic Control
Type: Book
ISBN: 978-1-61-583246-0

Access

Year

Content type

Book part (14)
1 – 10 of 14