Search results

1 – 10 of over 3000
Article
Publication date: 20 November 2023

Jae Yeon Sim, Natalie Kyung Won Kim and Jeong-Taek Kim

This study investigates how the introduction of a stricter loss carryforward offset rule affects firms' innovation.

Abstract

Purpose

This study investigates how the introduction of a stricter loss carryforward offset rule affects firms' innovation.

Design/methodology/approach

This study investigates the overall impact of a Korean tax reform that introduced a tighter loss deduction through a difference-in-differences approach and regression discontinuity design.

Findings

This study finds that firms subject to the more restrictive tax loss offset provisions tend to file fewer patents than firms not subject to the provision. The authors further find that this effect is more pronounced for firms with high R&D intensity, more investment opportunities and weaker monitoring mechanisms.

Research limitations/implications

The results of this study suggest that more restrictive loss carryforward provisions may deter firms from innovation. This study contributes to the literature on the impact of tax loss rules, the effect of tax policies on investments and the real effects of corporate taxation.

Practical implications

This study sheds light on the debate of the consequences of a Korean tax reform. Specifically, the authors examine whether a stricter tax loss offset policy indeed dampens corporate innovation.

Originality/value

This study exploits a unique and infrequent exogenous tax policy change. The South Korean tax reform creates a treatment group of large firms that were affected by the tax reform, and a control group of small and medium-sized firms that were unaffected. This study takes advantage of this setting to examine the research question.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Book part
Publication date: 4 October 2022

Jill E. Ellingson and Kristina B. Tirol-Carmody

Self-report questionnaires are the predominant method used in human resource management (HRM) research to assess employees’ work-related psychological constructs (e.g., processes

Abstract

Self-report questionnaires are the predominant method used in human resource management (HRM) research to assess employees’ work-related psychological constructs (e.g., processes, states, and attributes). However, this method is associated with significant shortcomings, including the introduction of self-serving bias and common method variance when used exclusively. In this chapter, the authors challenge the assumption that individuals themselves are the only accurate source of the self-focused information collected in HRM research. Instead, the authors propose that other-ratings – ratings of a target individual that are provided by a workplace observer, such as a coworker, supervisor, or subordinate – can accurately assess commonly measured work-related psychological constructs. The authors begin by explaining the advantages of other-ratings for HRM research and practice, reviewing the history of other-ratings and how they emerged in the personality and person-perception literature, and outlining how they have been used in HRM research to date. Then, the authors build upon Funder’s (1995) realistic accuracy model to develop a theoretical argument detailing why workplace others should be able to accurately judge how another employee thinks and feels about work. Next, the authors highlight existing evidence in the literature on the accuracy of other-ratings and present the results of a preliminary meta-analysis on the ability of other-ratings to predict self-ratings of work-related psychological constructs. Finally, the authors discuss potential moderators of other-rating accuracy and reflect on a number of practical considerations for researchers looking to use other-ratings in their own work. The authors intend for this chapter to meaningfully contribute to the larger conversation on HRM research methods. Other-ratings are a simple, yet powerful, addition to the methodological toolkit of HRM researchers that can increase flexibility in research design and improve the overall quality of research.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-80455-046-5

Keywords

Book part
Publication date: 28 May 2019

Mark E. Lokanan

The London Interbank Offered Rate (LIBOR) is considered to be the most important interest rate in finance upon which trillions in financial contracts are decided. In 2008, it was…

Abstract

The London Interbank Offered Rate (LIBOR) is considered to be the most important interest rate in finance upon which trillions in financial contracts are decided. In 2008, it was revealed that the LIBOR traders were rigging the interest rates. Yet, there is an unresolved question that regulators and banking officials did not address in their quest to seek answers to the fraud: Were the banks under financial strain when they underreported their LIBOR rates? To answer this question, the article posits that the pressure to meet market expectations led the banks to experience financial strain. Data were gathered from 2004 to 2008 on the banks that were involved in the fraud (fraud banks) and matched with a control group of non-fraud banks. The results from a logistic regression model found sufficient statistical evidence to support the claim that fraud will be greater in banks characterized by a higher level of organizational complexity. Variables such as percent of outside directors, board members on the audit committee, and number of employees were all found to be statistically significant. These variables may offer key insights into detecting and preventing frauds in banks.

Details

Beyond Perceptions, Crafting Meaning
Type: Book
ISBN: 978-1-78973-224-5

Keywords

Article
Publication date: 31 December 2008

Lorraine Sherr and Joanne Mueller

Parental illness can affect child and adolescent psychosocial well‐being. Mental health effects of parental bereavement generally and HIV‐related bereavement specifically have…

Abstract

Parental illness can affect child and adolescent psychosocial well‐being. Mental health effects of parental bereavement generally and HIV‐related bereavement specifically have been poorly explored in children. HIV‐related illness has a number of specific features that may directly affect mental health considerations. Infection is clustered in families. Bereavement is often multiple. Death is often preceded by severe illness and multiple opportunistic infections. AIDS is stigmatised, which may impede disclosure, social support and adjustment. In low‐income countries where HIV infection is concentrated, access to palliative care as well as medical care may be limited. This review systematically identifies studies on HIV and bereavement in children. Searches of electronic databases for relevant articles revealed 14 studies examining bereavement with sufficient measurement and controlled methodology providing standardised behavioural and emotional outcome measures. Scrutiny of the results revealed the majority (12: 86%) recorded an adverse behavioural or emotional impact on the child. A detailed analysis of the studies provides insights to risks as well as protective factors that may inform future interventions. Only one systematic intervention was identified whereby a coping skills intervention had positive and long‐lasting effects. This paper examines urgent future needs and the requirement for evidence‐based policy and provision.

Details

Journal of Public Mental Health, vol. 7 no. 4
Type: Research Article
ISSN: 1746-5729

Keywords

Book part
Publication date: 27 October 2020

Joanne Sopt

This study takes the position that the concept of fraud is socially constructed. Moreover, it asks why and how different understandings of fraud have emerged. Insights from the…

Abstract

This study takes the position that the concept of fraud is socially constructed. Moreover, it asks why and how different understandings of fraud have emerged. Insights from the work of Lakoff and Johnson (1999, 2003; Lakoff, 2002, 2004, 2009) are used to analyze language revealing dominant worldviews and metaphors regarding fraud. The research method is a case study (Yin, 2014), and the analytical approach used parallels the one described in O’Dwyer (2004). The research setting is a report issued by the Financial Crisis Inquiry Commission, which provides a context to study different understandings of fraud due to the report’s divided nature. The analysis reveals three alternative worldviews, representing different assumptions about reality, that are at the root of the different understandings of fraud. These worldviews also lead to the usage of different conceptual metaphors which allow the commissioners to interpret facts in a manner that supports each worldview’s assumptions. The paper also concludes by providing a nuanced and critical examination of the results of the commission concerning its understanding of fraud.

Article
Publication date: 1 December 2001

Chester Kin‐man To and Chun‐sun Leung

Within the last decade of the twentieth century, the apparel industry in Hong Kong has been undergoing drastic changes. These changes mainly stem from the challenges of process…

1207

Abstract

Within the last decade of the twentieth century, the apparel industry in Hong Kong has been undergoing drastic changes. These changes mainly stem from the challenges of process globalization, which has led to manufacturers shifting a majority of production processes to countries that entail better cost‐competitive advantages, while retaining crucial planning and decision‐making services centrally. Industrialists, educators and even the Government have made a great deal of effort to enhance the provision of high quality service in an attempt to transform the industry strategically into a centre of service excellence in the South‐East Asian region. However, without accredited standard and reference points, the measuring and monitoring of quality in manufacture‐related service is very vague and perplexing. In this paper, the authors first review the extant literature for measuring perceived quality in service provision and then explore the respective implementation issues. A Servqual scale in three‐column format, adapted from the service quality measurement scale proposed by Parasuraman (1995), is used to survey the opinion of international buying offices and to assess the Hong Kong apparel manufacturers’service performance. Two expectation‐discrepancy standards in Service Adequacy and Service Superiority are constructed to measure the service deficiency (gaps). As a result the authors learnt that there are empirical differences between what is perceived in the existing manufacturer’s service performance and what the buyer side really desires. The paper concludes with a discussion of the Servqual modelling operational implications and future research directions.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 5 no. 4
Type: Research Article
ISSN: 1361-2026

Keywords

Article
Publication date: 15 October 2016

Martin Plöckinger, Ewald Aschauer, Martin R.W. Hiebl and Roman Rohatschek

In recent years, numerous studies have investigated whether individual executives and their characteristics relate to financial reporting choices. In this article, we review…

1749

Abstract

In recent years, numerous studies have investigated whether individual executives and their characteristics relate to financial reporting choices. In this article, we review archival, experimental and survey research on the influence of individual executives on corporate financial reporting and use upper echelons theory as our organizing framework. Our review of 60 studies shows that research consistently finds that top management executives exert significant influence on financial reporting decisions, particularly on disclosure quality. Empirical research has developed promising approaches to investigate executives' psychological attributes and character traits. The results of studies examining the influence of demographic characteristics of individual executives are, however, sometimes contradictory and ambiguous. Nevertheless, the overall empirical results we review are supportive of upper echelons predictions. Additional research in this field is needed to clarify the influence of unexamined upper echelon characteristics, important moderator variables, and adverse selection effects. We also suggest that future research more closely investigates the magnitudes of managerial influence and adopts a more holistic perspective on financial reporting outcomes.

Article
Publication date: 1 March 1975

R.S. Lester

The installation of automatic test equipment can result in substantial savings in fault diagnosis costs if the equipment is able to identify faults down to component level. Types…

Abstract

The installation of automatic test equipment can result in substantial savings in fault diagnosis costs if the equipment is able to identify faults down to component level. Types and causes of faults together with techniques to identify them are discussed in the article together with financial justification for the equipment in various typical situations.

Details

Circuit World, vol. 1 no. 4
Type: Research Article
ISSN: 0305-6120

Book part
Publication date: 8 July 2014

W. Eric Lee and Dennis Schmidt

This study investigates the determinants of students’ intention to major in accounting (IMA) in pre-recessionary, recessionary, and post-recessionary time periods. By examining…

Abstract

This study investigates the determinants of students’ intention to major in accounting (IMA) in pre-recessionary, recessionary, and post-recessionary time periods. By examining four factors (perceived professional ethics (PE), job market consideration (JMC), social influence (SI), and self-efficacy (SE)) in accordance with the theory of planned behavior (TPB), we address two primary research questions. The first question concerns whether the four factors are related to students’ IMA before, during, and after the recession. The second deals with whether there is a shift in the relative importance of the factors between the pre-recessionary, recessionary, and post-recessionary periods. We use structural equation modeling and multigroup analysis of structural invariance to analyze these issues. The results show that all four factors have significant structural weights in each period, with the exception of perceived PE in the pre-recessionary period. In terms of students’ IMA over the three periods, perceived PE, JMC, and SI become factors of greater importance during the recessionary and post-recessionary periods, while SE decreases in relative importance.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78350-851-8

Keywords

Book part
Publication date: 28 September 2023

Emil Velinov, Marta Kadłubek, Eleftherios Thalassinos, Simon Grima and Dimitrios Maditinos

The chapter sheds light on how top management teams (TMTs) across multinational firms tackle the ongoing disruptive digital transformation during the pandemic era. The chapter…

Abstract

The chapter sheds light on how top management teams (TMTs) across multinational firms tackle the ongoing disruptive digital transformation during the pandemic era. The chapter includes basic definitions and global and regional trends on data governance and digital transformation across multinational firms from advanced and emerging markets. Finally, it provides several case studies demonstrating the theoretical and practical applicability of how data governance and digital transformation emerged from top management team perspectives. The chapter outlines the importance of leadership and top management in dealing with emerging technologies and business processes across global firms.

Details

Digital Transformation, Strategic Resilience, Cyber Security and Risk Management
Type: Book
ISBN: 978-1-80455-254-4

Keywords

1 – 10 of over 3000