Search results

This study aims to examine the unexpected portion of the pension discount rate to determine if the pension discount rate is being used to manage earnings for both financially healthy and financially unhealthy firms as categorized based upon their Altman z-score for bankruptcy.

Regression analysis is conducted with the unexpected portion of the pension discount rate as the dependent variable and various metrics indicating potential firm strengths and weaknesses as the independent variables.

This study finds evidence that suggests managers for both groups of firms are using their choice of discount rate to manage bottom-line earnings. These findings highlight the patterns of various firm choice differences found between the two groups and the magnitude of the differences between the groups.

Three streams of literature are considered in this research: earnings management, defined pension plans and z-score bankruptcy. This study extends prior research by examining the unexpected portion of the pension discount rate based on the z-score determination of whether a firm is considered financially healthy or financially unhealthy. Our findings highlight the impact of various firm choice differences found between the two groups of firms.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Academic outcomes for individuals with autism spectrum disorder (ASD) remain poor, especially in the area of reading, in particular, reading comprehension. In recent years, researchers have begun to investigate subcomponent skills of reading comprehension for children with ASD in order to better understand its development and potential interventions to enhance outcomes. This chapter highlights the current knowledge in the field in regards to the key cognitive and language skills associated with reading development for individuals with ASD. These include emergent-literacy skills, word-reading and decoding, reading fluency, oral language, and social cognition. Additionally, the chapter makes suggestions for future research in this area, in particular the need to conduct research to establish evidence-based practices to better support the syndrome-specific reading needs for this population.

Technology is integral to contemporary life; where the digital transformation to virtual information accessibility impacts instruction, it alters the skills of learning and comprehension (Gonzalez-Patino & Esteban-Guitart, 2014; Lloyd, 2010). Although librarians/media specialists provide orientation, instruction, and research methods face-to-face and electronically, they recognize that digital learning instruction is not a linear process, and digital literacy (DL) is multi-disciplinary (Belshaw, 2012). Policy and public research findings indicate that higher education must be prepared to adapt to rapid changes in digital technology (Maybee, Bruce, Lupton, & Rebmann, 2017). Digital learning undergoes frequent transformations, with new disruptive innovation and research attempts at redefinition (Palfrey, 2015). Research often overlooks junior/community colleges. We are all learners and we need to understand the digital learning challenges that incorporating DL includes in the new digital ecology (Adams Becker et al., 2017). This study provides real faculty/librarian commentaries regarding the understanding needed to develop digital learning and contemporary digital library resources. The authors investigate faculties’ and librarians’ degree of DL perceptions with instruction at junior/community colleges. Survey data analysis uses the mean of digital self-efficacy of variables collected, revealing that participants surpassed Rogers’s (2003) chasm of 20% inclusion. Findings provided data to develop the Dimensions of Digital Learning rubric, a new evaluation tool that encourages faculty DL cross-training, librarians’ digital learning collaboration, and effective digital learning spaces.

This chapter provides a framework for ethical decision making related to inclusive educational opportunities for secondary students with intellectual and developmental disabilities (I/DD) based on policies and practices in the United States. Relevant research findings are utilized to explore ethical principles involved in educational decision making for secondary students with I/DD, with discussions on how these are intertwined with U.S. policy. I/DD and inclusion, as described in the research literature and U.S. policy, are defined and the current status of inclusive practices are described. Next, an exploration of the rationale, as supported by empirical evidence, for educating students at the secondary level with I/DD, primarily with their peers who do not have identified disabilities, is shared along with the counter-narrative. Connections of inclusion to post-school outcomes and the lived educational experiences of students with and without disabilities and educators are considered, including ethical dilemmas and conflicts. Finally, factors influencing the application of inclusionary practices are provided.

The objective of this study was to determine whether an association between coparenting trajectories and parental commitment exists five years after the birth of focal children. Situated in commitment theory, the study used data from the Fragile Families and Child Wellbeing Study to estimate latent growth curve models to test the relationship between coparenting trajectories and commitment theory. Results show that the coparenting trajectory decreased over the four-year period, but reports remained high. Mothers who report high levels of coparenting also report being committed to the biological father, albeit commitment is low. This finding shows that parents may be dedicated to their children and constrained by the parental dyad. These findings support the hypothesis that children are constraining the parental dyad. Further, coparenting among unmarried, cohabiting parents influence parental relationships over time–substantiating the argument that a “new package deal” exists.

Social implications – If parents feel constrained to each other due to shared children, policies directed at coparenting, rather than marriage incentives and promotion, could help parents learn to negotiate their parental duties with each other to ensure that both parents are vested in their children’s lives.

In the face of research that shows that workplace knowledge and learning are highly contextual, calls for the teaching of generalizable skills for the workplace have been widespread. While the authors reject the usefulness of teaching generalizable skills, they believe that there are commonalities in workplace knowledge that can be taught. These commonalities are related to metacognition rather than simple cognition, and the approach in this paper is to explore the potential of metacognitive instruction for workplace learning. Specifically, the concept of routines is used to develop an instructional theory derived from the inherent metacognitive functions of routines themselves. The paper draws upon contemporary cognitive theory and on recent research on workplace learning, and it builds on studies the authors have conducted on learning in the workplace and on the observation of routines at work.

Despite the rich history of examining the connections between symbolic consumption and identity formation, nearly all the research has focused on brands and possessions; the role of activities has been critically overlooked. This study aims to expand marketing’s understanding of identity formation by examining it in conjunction with attribution theory, exploring the relationship between activity engagement and separation distress.

A pilot study (n = 90) using a thematic content analysis reveals six themes (i.e. separation distress, negative emotions, indifference, adapting, positive decision and acceptance), providing support for the conceptual model. The main study (n = 347) tests the conceptual model via five hypotheses.

Self-worth match with an activity predicts the perceived separation distress of stopping the activity. Furthermore, self-activity connection mediates this relationship, but only if consumers believe they are in control of or the cause for stopping the activity.

This research provides critical baseline understanding of activity consumption. Yet, future research on the topic of activities is needed to advance activity engagement as a unique category of consumer behavior.

To craft effective messaging and strategies, marketers should consider the meaning and value embedded in consumer activities (not just possessions and brands).

This research reveals that consumers use activities to construct their identity and manage their self-worth. It also demonstrates that stopping an activity may lead to separation distress.