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Article
Publication date: 1 October 2006

Kenneth J. Burhanna and Mary Lee Jensen

The paper seeks to provide an overview of innovative high school to college collaborations and initiatives at Kent State University Library. These collaborations and initiatives…

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Abstract

Purpose

The paper seeks to provide an overview of innovative high school to college collaborations and initiatives at Kent State University Library. These collaborations and initiatives may serve as models and resources for future academic library high school to college programs.

Design/methodology/approach

New and innovative collaborations and initiatives aimed at fostering successful high school to college student transitions are discussed.

Findings

Provides overview of the K‐12 educational environment in Ohio, the collaborative environment, and opportunities for outreach and collaborative information literacy programming with high schools. Discusses new and innovative initiatives, lessons learned and provides practical considerations.

Practical implications

This paper may serve as a guide and point out considerations and resources to both academic and high school libraries interested in exploring, expanding or establishing high school to college transition programming.

Originality/value

Academic and high school libraries will find value in this paper's discussion of the K‐12 educational environment, which identifies strong points of alignment and potential opportunities for collaboration. In addition, these libraries will find value in this paper's discussion of lesson learned and its overview of model programs and freely available online resources.

Details

Reference Services Review, vol. 34 no. 4
Type: Research Article
ISSN: 0090-7324

Keywords

Article
Publication date: 5 December 2018

Eystein Gullbekk and Katriina Byström

The purpose of this paper is to analyse scholarly subjectivity in the context of citation practices in interdisciplinary PhD research.

Abstract

Purpose

The purpose of this paper is to analyse scholarly subjectivity in the context of citation practices in interdisciplinary PhD research.

Design/methodology/approach

The paper provides an analysis of longitudinal series of qualitative interviews with PhD students who write scholarly articles as dissertation components. Conceptualizations of subjectivity within practice theories form the basis for the analysis.

Findings

Scholarly argumentation entails a rhetorical paradox of “bringing something new” to the communication while at the same time “establishing a common ground” with an audience. By enacting this paradox through citing in an emerging interdisciplinary setting, the informants negotiate subject positions in different modes of identification across the involved disciplines. In an emerging interdisciplinary field, the articulation of scholarly subjectivity is a joint open-ended achievement demanding knowledgeability in multiple disciplinary understandings and conducts. However, identifications that are expressible within the informants’ local site, i.e. interactions with supervisors, other seniors and peers, are not always expressible when negotiating subject positions with journals.

Originality/value

This paper contributes to research on citation practices in emerging interdisciplinary fields. By linking the enactment of citing in scholarly writing to the negotiation of subject positions, the paper provides new insights about the complexities involved in becoming a scholar.

Details

Journal of Documentation, vol. 75 no. 2
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 1 September 1999

Patrick A. Traichal, George W. Gallinger and Steve A. Johnson

Identifies three approaches to controlling the agent‐principal conflict for CEOs (market discipline, compensation structure and monitoring mechanisms) and reviews previous…

Abstract

Identifies three approaches to controlling the agent‐principal conflict for CEOs (market discipline, compensation structure and monitoring mechanisms) and reviews previous relevant research. Develops a mathematical model of the relationship between pay‐for‐performance sensitivity and external monitoring; and tests it on 1971‐1993 US data. Presents the results, which suggest that the sensitivity is significantly affected by monitors, growth opportunities and CEO share ownership. Considers consistency with other research and the implications of the findings.

Details

Managerial Finance, vol. 25 no. 9
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 13 January 2021

Abdul Latif Alhassan, Kalwani Zyambo and Mary-Ann Afua Boakye

This paper examines the role of corporate governance on the financial performance of life insurers in South Africa. Specifically, the paper tests two competing hypotheses on the…

Abstract

Purpose

This paper examines the role of corporate governance on the financial performance of life insurers in South Africa. Specifically, the paper tests two competing hypotheses on the role of boards as effective monitors of opportunistic behaviour of executives, as prescribed by the agency theory or as an effective resource, as advocated by the resource dependency view.

Design/methodology/approach

The paper estimates both static and dynamic panel data of 68 insurers from 2007 to 2014 using random effects, panel corrected standard error ordinary least squares and generalized method of moment’s estimation techniques. Board size, audit committee size, board independence and audit committee independence are used as the governance indicators while profitability is measured as returns on assets and equity.

Findings

The findings support both the resource dependency and agency theoretic views of boards. Specifically, the results indicate that large board and audit committees improve financial performance which supports the view of boards as effective resources for insurers. In addition, the role of non-executive directors in addressing agency conflict is reflected in the positive effect of board independence on financial performance. However, the long-run causal positive effect is only reported for audit committee size on return on assets. In addition, the paper also finds evidence of profitability persistence in the life insurance market. Finally, reinsurance usage, insurer size and market concentration were found to have a negative effect on financial performance.

Practical implications

The findings re-enforce the important role of boards in their oversight responsibilities and as effective resources in the operations of highly specialized insurance businesses.

Originality/value

As far as the authors are concerned, this empirical analysis documents the first evidence of the linkages between governance mechanisms and financial performance of an insurance market in Africa.

Details

Corporate Governance: The International Journal of Business in Society, vol. 21 no. 4
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 1 June 1999

Robert A. Kunkel, Michael C. Ehrhardt and Gregory A. Kuhlemeyer

Outlines previous research on the relationship between dividend policy and stock returns; and uses a linear programme and multi‐index model to form an investment strategy to see…

1537

Abstract

Outlines previous research on the relationship between dividend policy and stock returns; and uses a linear programme and multi‐index model to form an investment strategy to see whether dividend yields increase stock returns. Explains the methodology, tests it on 1965‐1989 US data and presents the results, which suggests that the multi‐index model is superior to the single index market model in terms of explanatory power and volatility; but provides conflicting conclusions on the relevance of dividends to stock returns. Suggests that the negative relationship between dividends and stock returns can be explained by Jensen’s (1986) free cash flow theory and the influence of transaction costs.

Details

Managerial Finance, vol. 25 no. 6
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 19 October 2015

John S. Marsh, William J. Wales, Rachel Graefe-Anderson and Marshall W. Pattie

The purpose of this study is to explore post-acquisition compensation management and examine how the two most commonly used theories to explain CEO stock option exercise, agency…

Abstract

Purpose

The purpose of this study is to explore post-acquisition compensation management and examine how the two most commonly used theories to explain CEO stock option exercise, agency theory and CEO overconfidence, expect CEOs to manage their stock options following an acquisition.

Design/methodology/approach

Using logistic regression analysis, the authors investigate whether CEOs are more or less likely to exercise options following an acquisition, and the effect which CEO tenure and acquisition history may have on option exercise.

Findings

The results suggest that CEOs are more likely to exercise options following an acquisition. The authors also find that CEO tenure and acquisition experience are both linked to an increase in option exercise.

Research limitations/implications

The findings suggest that future research should expect agency effects to outweigh overconfidence effects when considering CEO stock option exercise behavior within the post-acquisition firm context.

Practical implications

This paper advises directors and shareholders about whether agency concerns or overconfidence are of greater concern and how CEO tenure and past acquisition history may influence post-acquisition CEO stock option exercise behavior, offering information valuable in designing effective corporate governance.

Originality/value

This paper is among the first to explore how CEOs manage their options following an acquisition and finds that CEOs are more likely to exercise stock options following an acquisition. Post-acquisition compensation management is an important, though overlooked, consideration in improving acquisition performance.

Details

Management Decision, vol. 53 no. 9
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 1 March 2011

Lindsay D’Adamo and Thomas Fallace

This action research study explores how the multigenre research project develops historical empathy, or historical perspective taking skills, in a class of 22 fourth grade…

Abstract

This action research study explores how the multigenre research project develops historical empathy, or historical perspective taking skills, in a class of 22 fourth grade students. Much of the research in these areas focuses on the high school and university level. However, this study explored the degree to which upper elementary students were able to recognize historical perspectives, and whether the multigenre project format was conducive to developing this particular skill. The students in the study selected a historical topic from a list of historical subjects, then researched this topic, and displayed what they learned through multiple genres. The action researcher found that the multigenre research project increased students’ understanding of the differences in historical perspectives.

Details

Social Studies Research and Practice, vol. 6 no. 1
Type: Research Article
ISSN: 1933-5415

Keywords

Article
Publication date: 3 October 2016

Nurlan Orazalin, Monowar Mahmood and Keun Jung Lee

The purpose of this paper is to investigate the impact of different dimensions of corporate governance practices such as board characteristics, ownership structure, corporate…

3593

Abstract

Purpose

The purpose of this paper is to investigate the impact of different dimensions of corporate governance practices such as board characteristics, ownership structure, corporate disclosure and CEO education on the operating performance of Russian banks before, during and after financial crises. Based on the findings, it proposes some policy measures for improved governance practices to protect banks from future financial crisis or economic downturns.

Design/methodology/approach

The study comprises data from the largest publicly traded Russian banks listed on the Russian Stock Exchange RST for the period. Operating performance data were collected from financial statements, while corporate governance mechanisms were collected from annual reports available on the banks’ websites. Because panel data were used, the panel regression model was used to control unobserved time-constant heterogeneity.

Findings

The findings revealed a positive impact of corporate governance on bank performance before and after the financial crisis. The financial crisis enforced Russian banks to improve their corporate governance practices, resulting in better operating performance after the crisis. Surprisingly, the results for the during-crisis period show that better governance did not yield higher operating performance in Russian banks.

Originality/value

This is one of the first studies to provide empirical results regarding the relationship between corporate governance practices and bank performance in Russia across different financial crisis periods. The findings revealed the uniqueness of corporate governance scenarios of Russia which could provide important guidelines for other transition economies and emerging markets.

Details

Corporate Governance: The International Journal of Business in Society, vol. 16 no. 5
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 1 December 1998

Richard Beilock, Katherine Wilkinson and Vera Zlateva

Uses experiences in Bulgaria to exemplify market entry and control strategies employed by franchisors in a business environment that is geographically and culturally remote from…

Abstract

Uses experiences in Bulgaria to exemplify market entry and control strategies employed by franchisors in a business environment that is geographically and culturally remote from the West. Carries out interviews in 1996 with Bulgarian franchisors and franchisees to test a number of hypotheses relating to issues including the type of franchisor, system densities, market entry strategies and monitoring tactics. Identifies 17 environmental factors ‐ cultural, organisational, political and legal ‐ which represent possible areas of conflict between the franchisor and franchisee. Establishes that franchisors adapt to a remote business environment in a variety of ways in respect of both market entry and monitoring strategies ; establishes some significant correlations between different types of franchisors and their strategies. Finds that western franchisors and Bulgarian owned firms often place different emphasis on the relative importance of environmental factors. Observes a broad variation in market entry tactics. Recommends that franchisors need to establish criteria to establish risks in remote business environments and devise appropriate strategies prior to entry.

Details

Management Research News, vol. 21 no. 11
Type: Research Article
ISSN: 0140-9174

Keywords

Article
Publication date: 25 October 2013

Mary Ann Hofmann and Dwayne McSwain

This paper provides a review and synthesis of past research regarding financial disclosure management by nongovernmental nonprofit organizations and suggests directions for future…

Abstract

This paper provides a review and synthesis of past research regarding financial disclosure management by nongovernmental nonprofit organizations and suggests directions for future study. The primary purpose of this review is to summarize the evidence on financial disclosure management to help regulators and other stakeholders understand why, how, and to what extent nonprofits engage in this behavior. The paper begins by defining disclosure management in nonprofit organizations and exploring the motivations for why it might occur. Next is a survey of the nongovernmental nonprofit financial reporting environment: objectives, common practices, and the informational needs of users of nonprofit financial reports. Research exploring the motives, methods, and consequences of disclosure management is summarized. The evidence suggests that nongovernmental nonprofit managers have a variety of incentives to manage reported numbers and that they do in fact alter spending decisions, choose accounting methods, and design cost allocations to achieve certain performance benchmarks. Furthermore, this review sheds light on the consequences of disclosure management and what can or should be done to limit it.

Details

Journal of Accounting Literature, vol. 32 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

1 – 10 of 138