Search results

1 – 9 of 9
Article
Publication date: 13 February 2024

Ajid ur Rehman, Asad Yaqub, Tanveer Ahsan and Zia-ur-Rehman Rao

This study aims to investigate earnings management practice of classification shifting of revenues in Chinese-listed firms.

Abstract

Purpose

This study aims to investigate earnings management practice of classification shifting of revenues in Chinese-listed firms.

Design/methodology/approach

The study employs a dataset of 2,920 A-listed firms from Chinese stock exchanges of Shanghai and Shenzhen for the period of 2003–2019. We apply both univariate and panel regression analysis by using fixed effect estimation with robust standard errors.

Findings

Our findings reveal that firms misclassify revenues by taking advantage of the flexibility provided by applicable financial reporting standards. The empirical evidence obtained through regression analysis suggest that managers reclassify non-operating revenues as operating revenue to alter the economic reality while seeking the advantage of financial reports users’ vulnerability for valuing the upper half of income statement items more as compared to lower part. The results further indicate that international financial reporting standards adoption inhibits the earnings management practices using classification shifting of revenues. It is also concluded that firms, which are suffering losses or having low growth, are more persistently involved in misclassification of revenues.

Originality/value

The study is unique from the point of view that it investigates earnings management from the prospective of revenue’s classification in an emerging market characterized by various market imperfections such as lower investor protection and higher information asymmetry.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Open Access
Article
Publication date: 8 January 2024

Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry

This study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry…

Abstract

Purpose

This study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry specialization influences this relationship.

Design/methodology/approach

The data used in this study are extracted from public financial reports of 39 firms listed on Palestine Stock Exchange (PEX), spread across the service, insurance, industry and investment sectors, for the time period 2011–2022. A model is developed to test 4 hypotheses about the relationships between long-term and short-term debts, and earnings management, and then to examine the influence of audit industry specialization on these relationships.

Findings

The results depict a significant, negative relationship between long-term debt and earnings management. Whereas the association between short-term debt and earnings management is insignificant. Audit industry specialization is proven to have no influence on the relationships between the independent and the dependent variables. Results are robust for firms that changed their accounting policies and using different audit industry specialization proxies.

Originality/value

The association between leverage and earnings management is a significant research topic, given that previous research identifies credit ratings and debt covenant violations as key factors which motivate earnings management. This paper fills a substantial research gap by examining the relationship between the two variables in the context of Palestinian-listed firms, while emphasizing the distinction between long-term and short-term debts. It also highlights key relationships that have been neglected in this particular context, which adds to the body of literature. Furthermore, the research's findings provide a solid information base that is of great interest to accounting and auditing experts and that may be seriously evaluated to support and advance the PEX sector.

Details

Asian Journal of Accounting Research, vol. 9 no. 1
Type: Research Article
ISSN: 2459-9700

Keywords

Abstract

Details

Toxic Humans
Type: Book
ISBN: 978-1-83753-977-2

Open Access
Article
Publication date: 12 October 2023

Garrett S. Brogan and Kim E. Dooley

This research paper aims to explore the impact artisan cooperatives have upon women employed in Sub-Saharan Africa. Impacts were detailed using the theoretical framework of social…

Abstract

Purpose

This research paper aims to explore the impact artisan cooperatives have upon women employed in Sub-Saharan Africa. Impacts were detailed using the theoretical framework of social capital theory to demonstrate the networks within artisan cooperatives that connect to greater opportunities for social and economic benefits.

Design/methodology/approach

A phenomenological approach was used for this study based upon the shared experiences of women who were leading artisan cooperatives in Sub-Saharan Africa. This study included semi-structured interviews over Zoom with Chief Entrepreneur Founders of artisan cooperatives located in Sub-Saharan Africa. Documents from the cooperatives were analyzed to triangulate the cooperatives’ current projects and efforts.

Findings

Three prevalent themes emerged: (1) key partnerships, (2) benefits of the cooperative and (3) change and growth among the women and communities. Empowerment was felt through both economic and social impacts upon the women.

Research limitations/implications

This article captures the perspective of the Chief Entrepreneur Founders and their observations and experiences the women shared with them. Emic perspectives from the women who participate in the artisan cooperatives is the focus of future research.

Practical implications

These social enterprises serve as exemplary models for other cooperatives to provide dignified and sustainable work to impact the lives of women serving in these communities.

Originality/value

This study contributes research on social entrepreneurship within artisan cooperatives. It provides a baseline for further research on the artisan sector specifically for the sustainable development goals of gender equality, decent work and economic growth.

Details

International Journal of Gender and Entrepreneurship, vol. 16 no. 1
Type: Research Article
ISSN: 1756-6266

Keywords

Article
Publication date: 10 October 2023

M.S. Narassima, Vidyadhar Gedam, Angappa Gunasekaran, S.P. Anbuudayasankar and M. Dwarakanath

This study aims to explore supply chain resilience (SCR) and provides a unique resilience index. The work measures the resilience status of 37 organizations across 22 industries…

Abstract

Purpose

This study aims to explore supply chain resilience (SCR) and provides a unique resilience index. The work measures the resilience status of 37 organizations across 22 industries and provides insight into accessing the supply chain (SC) vulnerability in an uncertain environment.

Design/methodology/approach

This study involves measuring the resilience status of 37 organizations across 22 industries based on a subjective decision-making approach using fuzzy logic. Experts from industries rated the importance and level of implementation of 33 attributes of SCR, which are used to develop a fuzzy index of implementation that explains the resilience status of organizations.

Findings

A novel coexistent resilience index is computed based on mutualism to exhibit the proportion of contribution or learning of each attribute of an organization in an industry. The research will enhance the response plans and formation of strategic alliances for mutual coexistence by industry.

Research limitations/implications

Evidence-based interpretations and suggestions are provided for each industry to enhance resilience through coexistence.

Originality/value

The work uniquely contributes to academic literature and SC strategy. The novel coexistent resilience index is computed based on mutualism, facilitating researchers to access SC resiliency.

Details

Supply Chain Management: An International Journal, vol. 29 no. 2
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 27 February 2024

Pei-Chi Chen

This study aims to use emotions-as-social information theory to investigate how physical (customer perceived store atmosphere) and social servicescapes (customer information…

Abstract

Purpose

This study aims to use emotions-as-social information theory to investigate how physical (customer perceived store atmosphere) and social servicescapes (customer information searching) influence the effects of employees’ positive affective displays on customer outcomes via customer positive moods and positive expectation disconfirmation.

Design/methodology/approach

This research included two studies, each using a distinct research design, to empirically test the proposed model. Study 1 involved 200 observational data points on objective purchase amounts from designer watch shops. In Study 2, data were collected from 230 customers in designer jewelry stores.

Findings

The results of path analyses revealed that: employee positive affective displays are positively associated with customer purchase outcomes; employee positive affective displays had positive indirect effects on customer purchase outcomes by enhancing customer positive moods and positive expectation disconfirmation; these positive indirect effects were strengthened when customers engaged in information search behaviors; and these positive indirect effects were attenuated when customers perceive store atmosphere as favorable, indicating a substitution effect of customer perceived store atmosphere.

Originality/value

Previous research has not thoroughly examined the role of the servicescape in moderating the effects of employees’ positive affective displays on customer purchase outcomes. This present study not only clarified the affective and cognitive mechanisms that link employees’ positive affective displays on purchase outcomes but also identified servicescape as a critical boundary condition of these effects.

Details

Journal of Services Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0887-6045

Keywords

Case study
Publication date: 8 January 2024

Aasha Jayant Sharma

Upon completion of the case study, the students will be able to apply business upscaling strategies to an upcycling social enterprise that is embracing a circular economy approach…

Abstract

Learning outcomes

Upon completion of the case study, the students will be able to apply business upscaling strategies to an upcycling social enterprise that is embracing a circular economy approach by using the Ansoff growth matrix; to analyze strategies for transition to circularity using the butterfly diagram tool for both business and personal use; to indulge in upcycling exercises for a used product of their choice, not only unleashing their creative potential but also contributing to an idea that might get them to win a contest; to analyze different operational problems and efficiency opportunities that arise when a company takes on social and environmental causes as a business opportunity; and to strategize how a social enterprise can be sustained and made for-profit by applying business strategies.

Case overview/synopsis

This case study covers the concepts of upcycling under the gamut of circular economy, a concept that has become more of a strategy to sustain and survive in today’s world. This case is about Rimagined, an upcycling company that could be a model for circular ideas and upcycling of stuff. This case study narrates the growth and the challenges faced in upcycling and encourages students to ideate a new design for any upcycling item of their choice. This case will also make students strategize the expansion plan for Rimagined. Shailaja Rangarajan is the protagonist of this case study who started this social enterprise to make a difference and do her bit. Sustaining a social enterprise requires business acumen and risk-bearing capacities like any other business. Rangarajan was facing the dilemma of expansion and was trying out several feasible options. Rimagined had been unable to attract investors because their expectations of quick returns could not be immediately fulfilled. Investors focused more on waste management as an industry and not on upcycling as a separate area of work.

Complexity academic level

This case study is suitable for students of MBA or executive MBA level. Specifically, this case study can be used in business strategies and circular economy courses.

Supplementary materials

Teaching notes are available for educators only.

Subject code

CSS 4: Environmental management.

Details

Emerald Emerging Markets Case Studies, vol. 14 no. 1
Type: Case Study
ISSN: 2045-0621

Keywords

Article
Publication date: 13 February 2024

Julian Givi and Jeff Galak

The gift-giving literature has documented several cases in which givers and recipients do not see eye-to-eye in gift-giving decisions. To help integrate this considerable segment…

Abstract

Purpose

The gift-giving literature has documented several cases in which givers and recipients do not see eye-to-eye in gift-giving decisions. To help integrate this considerable segment of the gifting literature, this paper aims to develop a social norms-based framework for understanding and predicting giver-recipient asymmetries in gift selection.

Design/methodology/approach

Five experimental studies test the hypotheses. Participants in these studies evaluate gifts used in previous research, choose between gifts as either gift-givers or gift-recipients, and/or indicate their level of discomfort with choosing different kinds of gifts. The gifts vary in ways that allow the authors to test the social norms-based framework.

Findings

Gift-giving asymmetries tend to occur when one of the gifts under consideration is less descriptively, but not less injunctively, normative than the other. This theme holds for both asymmetries recorded in the gift-giving literature and novel ones. Indeed, the authors document new asymmetries in cases where the framework would expect asymmetries to occur and, providing critical support for the framework, the absence of asymmetries in cases where the framework would not expect asymmetries to emerge. Moreover, the authors explain these asymmetries, and lack thereof, using a mechanism that is novel to the literature on gift-giving mismatches: feelings of discomfort.

Research limitations/implications

This research has multiple theoretical implications for the literatures studying gift-giving and social norms. A limitation of this work is that it left some (secondary) predictions of its model untested. Future research could test some of these predictions.

Practical implications

Billions of dollars are spent on gifts each year, making gift-giving a research topic of great practical importance. In addition, the research offers suggestions to consumers giving gifts, consumers receiving gifts, as well as marketers.

Originality/value

The research is original in that it creates a novel framework that predicts both the presence and absence of gift-giving asymmetries, introduces a psychological mechanism to the literature on giver-recipient gift choice asymmetries, and unifies many of the mismatches previously documented in this literature.

Details

European Journal of Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0309-0566

Keywords

Case study
Publication date: 30 January 2024

Xin Zhang

T Education is a leading educational science and technology enterprise in China with technology-driven, talent intimacy and quality leadership as the core development objectives…

Abstract

T Education is a leading educational science and technology enterprise in China with technology-driven, talent intimacy and quality leadership as the core development objectives. Since its inception, it has been committed to creating better learning experience for children. As the predecessor of T-education, X-education was founded in Beijing in 2003. At first, it mainly provided after-school math counseling for school-age children. Over the past 10 years, its business has been expanding, covering almost every aspect of school-age education. This case studies accounting issues and business ethics challenges that firms may face when they transform from a single (traditional education) line of business to a multiple channel business.

Details

FUDAN, vol. no.
Type: Case Study
ISSN: 2632-7635

1 – 9 of 9