Search results

The purpose of this paper is to examine whether managers of bankrupt firms are more or less conditionally conservative in their financial reporting relative to non-bankrupt firms. The study further examines the cross-sectional differences in conditional conservatism among bankrupt and non-bankrupt firms.

The study employs a sample of US firms to investigate conditional conservatism in firms that experience financial distress and go bankrupt relative to non-stressed non-bankrupt firms. The study also uses switching regression models to identify the drivers of the cross-sectional difference in conditional conservatism among bankrupt and non-bankrupt firms.

Empirical results show that bankrupt firms are timelier in recognizing bad news than good news when compared to non-bankrupt firms. The higher level of conditional conservatism in bankrupt firms is mainly driven by their higher levels of leverage and tax-reduction incentives. The cross-sectional analyses show that these results largely hold for more leveraged firms and firms with higher tax costs. Taken together, these results suggest that the conservative tendency of managers of bankrupt firms can stem from the agency problem between lenders and managers and from tax-decreasing motivations.

The novelty of the authors’ research stands in studying the drivers of the cross-sectional differences in conditional conservatism between bankrupt and non-bankrupt firms and specifically, the demonstration that taxation also induces conditional conservatism in the setting of ex post bankrupt firms.

The importance of artificial intelligence in human resource management has grown substantially. Previous literature discusses the advantages of AI implementation at a workplace and its various consequences, often hostile, for employees. However, there is little empirical research on the topic. The authors address this gap by studying if individuals oppose biased algorithm recommendations regarding disciplinary actions in an organisation.

The authors conducted an exploratory experiment in which the authors evaluated 76 subjects over a set of 5 scenarios in which a biased algorithm gave strict recommendations regarding disciplinary actions at a workplace.

The authors’ results suggest that biased suggestions from intelligent agents can influence individuals who make disciplinary decisions.

The authors’ results contribute to the ongoing debate on applying AI solutions to HR problems. The authors demonstrate that biased algorithms may substantially change how employees are treated and show that human conformity towards intelligent decision support systems is broader than expected.

The authors’ paper is among the first to show that people may accept recommendations that provoke moral dilemmas, bring adverse outcomes, or harm employees. The authors introduce the problem of “algorithmic conformism” and discuss its consequences for HRM.

The purpose of this paper is to structure existing research on knowledge management (KM) in small- and medium-sized enterprises (SMEs) to offer a comprehensive overview of research strands and topics in KM in SMEs to determine their evolution over time.

The paper, which is considered a follow-up literature review, is based on a systematic literature review that covers 180 scientific papers that were published since the review paper by Durst and Edvardsson in 2012 that covered 36 papers.

The findings of this review and those of the aforementioned review are brought together in the form of an overview that structures research on KM in SMEs based on themes that, in turn, allow the derivation of promising research directions and research questions aimed at structuring future research on KM in SMEs.

By combining the findings of this review with the findings from the review published in this journal in 2012, this paper offers, to the best of the authors’ knowledge, the most comprehensive literature review on KM in SMEs produced to date.

The purpose of this paper is to quantify to what extent the housing bubble in the early-to-mid 2000s in Spain exacerbated land planning corruption among Spain’s largest municipalities.

The authors exploit plausibly exogenous variation in housing prices induced by changes in local mortgage market conditions; namely, the rapid expansion of savings banks (Cajas de Ahorros). Accounting for electoral competition in the 2003–2007 and 2007–2009 electoral cycles among Spanish municipalities larger than 25,000 inhabitants, the authors estimate a positive relationship between housing prices and land planning corruption in municipalities with variation in savings bank establishments using instrumental variables techniques.

A 1% increase in housing prices leads to a 3.9% points increase in the probability of land planning corruption. Moreover, absolute majority governments (not needing other parties’ support) are more susceptible to the incidence of corruption than non-majority ones. Two policy implications to address corruption emerge: enhance electoral competition and increase scrutiny over land planning decisions in sparsely populated.

First empirical evidence of a formal link between the 2000s housing bubble in Spain and land planning corruption.

The purpose of this paper is to develop a quantitative risk assessment method for agricultural products cold chain logistics to assess the condition of the fresh agricultural products cold chain process objectively and accurately.

A risk assessment index system of agricultural products cold chain logistics is designed on the basis of the risk identification for the process of agricultural products cold chain logistics. This paper first uses catastrophe progression method and a new maximum deviation method to build an improved catastrophe progression assessment model for agricultural products cold chain logistics. In order to verify the reliability and validity of the model, two representative enterprises are selected as the case in the study.

The results in the empirical research indicate strong support for the assessment model and coincide with the reality. The risk assessment index system can also reflect the key risk factors from agricultural products cold chain logistics scientifically. In addition, the improved catastrophe progression assessment method proposed in this paper can be scientific and reasonable to predict risk.

This paper contributes to provide a new risk assessment model for agricultural products cold chain logistics. The new model overcomes the limitation of subjective empowerment and it increases the objectivity and scientificity in the process of cold chain logistics risk assessment. This paper also shows that practitioners involved in the field of products cold chain logistics can manage the potential risk by a set of scientific methods for assessing the risk before the accident.

The paper provides a practical guideline to practitioners, especially for cold chain logistics managers, relevant management departments, and cold chain logistics management consultants. It is proved that the new risk assessment method and the risk assessment index system of agricultural products cold chain logistics can help them assess the risk scientifically and reasonably.

Although the calculation is simple, the new model can overcome the limitation of subjective empowerment scientifically and reasonably, and thus has important practical value.

360-degree video is recorded with omnidirectional or multi-camera systems that capture all directions at the same time in a spherical view. With immersive technologies gaining momentum and reducing educational cost, it has attracted the interest of the academic community. However, little is known about using 360-degree video in teacher education. The purpose of this study is to conduct a systematic scoping review through a systematic process based on 15 included studies to determine the characteristics, impacts, strengths and weaknesses of the 360-degree video applied to teacher education.

This study combines scoping and systematic review based on the PRISMA paradigm.

This paper explores that 360-degree videos are applicable to teacher education, specifically with their positive effects on pre-service teachers’ immersion, noticing, reflection and interpersonal competence. However, as for learners’ reactions, physical discomfort is reported, like motion sickness.

First, some recently published studies on the subjects were partially accessible, which precluded the authors from adding their findings to this study. Second, the sample of articles is constrained to the search and selection strategies described in the methods section, which increases the possibility that pertinent research may be omitted. Furthermore, this study’s summary of the selected research may be inadequate. Third, only English-language publications were included in this study. Future researchers can expand on this topic by gathering additional relevant empirical data from publications in other languages.

Practically, findings in this study reveal the positive effects of 360-degree video in teacher education. The results may help researchers and preservice teachers better understand 360-degree video and use it more frequently in teaching. Instructional video technologies have been found to have a nearly medium effect on learning effectiveness in educational practice from a broader perspective.

The findings in this study can shed light on future educational technology research on instructional video technologies and technology-enhanced teacher education.