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Book part
Publication date: 29 November 2023

Heather Alberro

Abstract

Details

Radical Environmental Resistance
Type: Book
ISBN: 978-1-83797-379-8

Open Access
Article
Publication date: 27 July 2023

Samir Trabelsi and Amna Chalwati

This paper examines the relationship between poison pills, real earnings management and initial public offering (IPO) failure.

Abstract

Purpose

This paper examines the relationship between poison pills, real earnings management and initial public offering (IPO) failure.

Design/methodology/approach

The authors sampled 2,997 IPO firms that went public during 1993-2015.

Findings

The authors find that IPO firms manipulate earnings upward using real earnings management. The authors also find that IPO firms exhibiting a higher level of real earnings management have a higher probability of IPO failure. In addition, the authors find that weak shareholders' governance is positively associated with IPO failure.

Practical implications

These results suggest that poor governance structures in failed firms open the door to manipulating real activities and increasing operational risk.

Originality/value

The study findings are of most significant interest to potential investors and other stakeholders affiliated with a firm going public, an auditor, an underwriter, the lawyers who consult with the firm and employees or executives who might consider joining that firm.

Details

China Accounting and Finance Review, vol. 25 no. 4
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 18 March 2024

Leonie Boland, Michelle Kennedy, Lauren Jane Lynch, Meabh Bonham-Corcoran and Sarah Quinn

Individual Placement and Support (IPS) is an evidence-based employment model, effective in supporting individuals with severe mental health difficulties to gain competitive…

Abstract

Purpose

Individual Placement and Support (IPS) is an evidence-based employment model, effective in supporting individuals with severe mental health difficulties to gain competitive employment. Irish mental health policy recognises its value and IPS is being rolled out in a national programme. Employment is recognised an important contributor to mental health recovery and social inclusion. However, research on IPS has tended to focus on competitive job outcomes. The purpose of this study was to explore the non-vocational outcomes of IPS in an Irish context.

Design/methodology/approach

A qualitative research approach was used to interview participants taking part in IPS within community mental health teams. Twelve interviews were included in the data analysis process which was informed by a thematic analysis approach.

Findings

Participants experienced increased confidence and positivity, both within a work context and whilst job seeking. More purposeful time use, participation in activities and engagement with society were also experienced by those employed and those at the job search stage of IPS.

Originality/value

This study contributes to the literature about the non-vocational benefits of IPS within an Irish context, highlights the mental health recovery benefits of taking part in IPS and supports the need for ongoing development of IPS throughout mental health services in Ireland.

Details

Irish Journal of Occupational Therapy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-8819

Keywords

Content available
Book part
Publication date: 14 December 2023

Abstract

Details

Fashion and Tourism
Type: Book
ISBN: 978-1-80262-976-7

Open Access
Article
Publication date: 6 November 2023

Albert James Mills, Päivi Eriksson, Eeva Aromaa and Outi-Maaria Palo-Oja

The purpose of this article is to address research gaps relating to agency and institutionalism in new institutional theory (NIT) and institutional work (IW) and use the critical…

Abstract

Purpose

The purpose of this article is to address research gaps relating to agency and institutionalism in new institutional theory (NIT) and institutional work (IW) and use the critical sensemaking (CSM) approach to bridge the debates around agency, especially on issues of language and discourse, actor network theory (ANT) and history.

Design/methodology/approach

A conceptual analysis of the literature is performed to discuss issues of agency in IW and CSM in organizations, and examples of empirical studies are used to illustrate connectivity, contrast and fusion.

Findings

The analysis illustrates points of distance (rather than disconnect), but most importantly, connectivity and the potential for further developments between the literature on IW and CSM.

Social implications

Discussion around new possibilities to focus on agency has the potential to contribute to humanist thinking about the (agentic) character of organizations and the potential for social change.

Originality/value

The article contributes to the discussion of agency in the organization through a starting point (i.e. CSM) outside of NIT.

Details

Journal of Organizational Change Management, vol. 36 no. 8
Type: Research Article
ISSN: 0953-4814

Keywords

Open Access
Article
Publication date: 3 October 2023

Patricia Frericks

The family is one of the foundations of society; its significance for societal redistribution in modern societies, though, remains particularly unclear. A major reason for this is…

Abstract

Purpose

The family is one of the foundations of society; its significance for societal redistribution in modern societies, though, remains particularly unclear. A major reason for this is that theoretical approaches to societal redistribution have not adequately included family either in social philosophy or in welfare state theory. As a consequence, also empirical analyses of differences and developments in societal redistribution have not included family or only in as far as family is affected by other redistributive principles. This paper contributes to filling this theoretical gap.

Design/methodology/approach

This paper theorises family as a redistributive principle. With reference to the major theoretical concepts of redistribution, it identifies the relevant dimensions of family in societal redistribution and develops a typology of its inclusion in societal redistribution.

Findings

Approaches to redistribution are shaped by distinct concepts of equal or unequal exchange, the relevant actors they identify and by different understandings of the economy. These distinctions are central to understanding the position of family in societal redistribution. With reference to the major theoretical concepts of redistribution, this paper identifies the relevant dimensions of family in societal redistribution and develops a typology of its inclusion in societal redistribution. Further investigations might draw on this typology and detect the theoretical foundations of its conceptualisations and its similarities to and deviations from the developed types.

Originality/value

This paper provides a theoretical groundwork for theoretical and empirical investigations of societal redistribution and for better comprehending its international variation. It aims to initiate a fundamental rethinking of the usual understanding of societal redistribution that widely ignores family as a redistributive principle of its own.

Details

International Journal of Sociology and Social Policy, vol. 43 no. 13/14
Type: Research Article
ISSN: 0144-333X

Keywords

Open Access
Article
Publication date: 5 July 2023

Tiyamike Ngonda, Richard Nkhoma and Thabo Falayi

The study compares how work-integrated learning (WIL) placement positioning, duration, assessment strategies and environment at three Southern African universities influence…

Abstract

Purpose

The study compares how work-integrated learning (WIL) placement positioning, duration, assessment strategies and environment at three Southern African universities influence engineering students' academic and employability outcomes.

Design/methodology/approach

The study used a qualitative case study approach that drew on the principles of collaborative autoethnography (CAE). The researchers reflected on WIL placement practices, structure, assessment, environment and outcomes at their universities and then analysed the reflections using comparative descriptive techniques.

Findings

The study reports no uniformity among the universities in positioning WIL placement in the curriculum. It is done during end-of-year vacations, between the penultimate and final year or in the last year. The study found WIL placement positioning does not influence academic outcomes; however, the influence on employability outcomes needs further investigation. Components of WIL placement assessment are similar, presentations, logbooks and reports. However, there are differences in the weightings of the various assessment components and the contribution of the industry supervisor. There is a growing trend towards placing students within universities to mitigate the challenges of limited opportunities of placements available in the industry. The impact of this also needs to be further investigated. Lastly, there are policy-related challenges in placing international students. Work restrictions on student visas limit international students’ access to WIL placement. Southern African universities need to lobby the waivers to student visa restrictions that limit their participation in WIL programs if there are to succeed in their internationalisation efforts.

Originality/value

The study highlights the gaps in understanding Southern African universities' WIL placement practices, particularly relating to the positioning of WIL placement in the curriculum, the assessment methods used and the theory to work integration and employability outcomes.

Details

Higher Education, Skills and Work-Based Learning, vol. 14 no. 1
Type: Research Article
ISSN: 2042-3896

Keywords

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