Search results

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants.

Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques.

The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention.

The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.

This paper aims to explore how sub-national or regional cultural differences influence backers’ willingness to crowdfund projects. The paper also explores how migrant transnationalism influences the impact of backer’s sub-national culture and crowdfunding relationships.

This paper is based on the experimental design technique using analysis of covariance methods. The authors tested the study hypotheses on a sample of 790 respondents.

The study results suggest that individuals differ in their intent to crowdfund product campaigns depending on value congruence between their cultural values derived from the region to which they belong and the nature of the product category, such as environmentally friendly or happiness-enhancing products.

This paper explores the role of regional cultural differences in determining the intention to crowdfund different campaigns based on the nature of the product. Value congruence, as driven by regional cultural differences with crowdfunding campaigns, has not been explored before.

The purpose of this study is to numerically model the rigid pavement resting on two-parameter soil and to examine its modal parameters.

This study is carried out using a one-dimensional beam element with three rotational and three translational degrees of freedom based on the finite element method. MATLAB programming is used to perform the free vibration analysis of the rigid pavement.

Cyclic frequency and their corresponding mode shapes were determined. It has been investigated how cyclic frequency changes as a result of variations in the thickness, span length of pavement, shear modulus, modulus of subgrade, different boundary conditions and element discretization. Thickness of the pavement and span length has greater effect on the cyclic frequency. Maximum increase of 29.7% is found on increasing the thickness, whereas the cyclic frequency decreases by 63.49% on increasing span length of pavement.

The pavement's free vibration is the sole subject of the current investigation. This study limits for the preliminary design phase of rigid pavements, where a complete three-dimensional finite element analysis is unnecessary. The current approach can be extended to future research using a different method, such as finite element grilling technique, mesh-free technique on reinforced concrete pavements or jointed concrete pavements.

The finite element approach adopted in this paper involves six degrees of freedom for each node. Furthermore, to the best of the authors’ knowledge, no prior study has done seven separate parametric investigations on the modal analysis of rigid pavement resting on two-parameter soil.

A newly developed frequency-independent lumped parameter model (LPM) is the purpose of the present paper. This new model’s direct outcome ensures high efficiency and a straightforward calculation of foundations’ vertical vibrations. A rigid circular foundation shape resting on a nonhomogeneous half-space subjected to a vertical time-harmonic excitation is considered.

A simple model representing the soil–foundation system consists of a single degree of freedom (SDOF) system incorporating a lumped mass linked to a frequency-independent spring and dashpot. Besides that, an additional fictitious mass is incorporated into the SDOF system. Several numerical methods and mathematical techniques are used to identify each SDOF’s parameter: (1) the vertical component of the static and dynamic foundation impedance function is calculated. This dynamic interaction problem is solved by using a formulation combining the boundary element method and the thin layer method, which allows the simulation of any complex nonhomogeneous half-space configuration. After, one determines the static stiffness’s expression of the circular foundation resting on a nonhomogeneous half-space. (2) The system’s parameters (dashpot coefficient and fictitious mass) are calculated at the resonance frequency; and (3) using a curve fitting technique, the general formulas of the frequency-independent dashpot coefficients and additional fictitious mass are established.

Comparisons with other results from a rigorous formulation were made to verify the developed model’s accuracy; these are exceptional cases of the more general problems that can be addressed (problems like shallow or embedded foundations of arbitrary shape, other vibration modes, etc.).

In this new LPM, the impedance functions will no longer be needed. The engineer only needs a limited number of input parameters (geometrical and mechanical characteristics of the foundation and the soil). Moreover, a simple calculator is required (i.e. we do not need any sophisticated software).

The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure requirements. The attributes investigated include directors' human capital (accounting qualification) and social capital (political association), directors' share ownership and the power distance between the chief executive officer (CEO) and the rest of the board members.

The study uses disclosure analysis to measure the extent of compliance with the fair value disclosure requirements of IFRS. Ordinary least squares (OLS) regression is used to test the relationship between the disclosure score and directors' attributes. Data were collected from the annual reports and websites of the sample companies.

Contrary to conventional belief, this study's findings suggest that directors' social capital and the power distance between the CEO and the rest of the board act as more powerful factors than directors' human capital in explaining corporate mandatory disclosure. Specifically, the results indicate that powerful actors form a dominant coalition and co-opt influential constituents from the institutional domain to neutralize the effect of legal coercion and the accounting expertise of board members and Big Four audit firms on the extent of compliance with institutional (fair value) rules.

This study utilizes Oliver's (1991) framework of strategic response to institutional processes in the Bangladeshi context. Although the study provides new insights into corporate disclosure practices, findings are not generalizable due to different institutional settings in different countries. Therefore, future studies could replicate the approach in different institutional settings.

The findings of this study will be of interest to the International Accounting Standards Board (IASB) as it focuses on a developing country that has adopted IFRS 13 and other fair value-related standards relatively recently.

The disclosure analysis contained in this study represents the first comprehensive analysis of the extent of compliance with the fair value disclosure requirements of IFRS. Furthermore, this study considers the impact of directors' social capital and finds that it is a more powerful determinant of the extent of compliance with IFRS as compared to human capital.

This study analyzes whether industry relatedness between a corporate borrower and its group peers significantly affects that firm's borrowing cost.

A regression analysis is run on bank-loan data of a sample of Indonesian companies for 2010–2020. The main variables of interest are the natural logarithms of the borrowing firm's number of affiliates classified within either similar 2- or 4-digit GICS industries, and the Caves weighted index of these firms' related diversification. This index measures how firms in a group are diversified in relation to the borrower. The dependent variable is the all-in credit spread, stated in basis points, over the LIBOR or similar benchmark, as of the loan issuance date.

Findings support the industry-relatedness hypothesis and contradict the risk-reduction hypothesis and show that banks charge lower loan spreads on a borrowing firm that either operates within a similar industry as its affiliate or diversifies into related sectors or industries. Consistent with the co-insurance-effect hypothesis, the results also underline the importance of the parent and first-layer firms as supporting instead of the tunneling vehicles within business groups. These conclusions hold even after segregating the sample and using the loan maturity as the dependent variable.

This study uses a unique diversification measurement based on the borrowing firm's sector or industry, relative to other group members, and offers new insights on business group diversification and bank loan costs.

In this paper we examine the validity of the J-curve hypothesis in four Southeast Asian economies (Indonesia, Malaysia, the Philippines and Thailand) over the 1980–2017 period.

We employ the linear autoregressive distributed lags (ARDL) model that captures the dynamic relationships between the variables and additionally use the nonlinear ARDL model that considers the asymmetric effects of the real exchange rate changes.

The estimated models were diagnostically sound, and the variables were found to be cointegrated. However, with the exception of Malaysia, the short- and long-run relationships did not attest to the presence of the J-curve effect. The trade flows were affected asymmetrically in Malaysia and the Philippines, suggesting the appropriateness of nonlinear ARDL in these countries.

The previous research tended to examine the effects of the real exchange rate changes on the agricultural trade balance and specifically the J-curve effect (deterioration of the trade balance followed by its improvement) in the developed economies and rarely in the developing ones. In this paper, we address this omission.

This article provides an overview and analysis of 50 years of European policies, actions, and challenges to align its higher education and research, as well as lessons learned from this for similar initiatives elsewhere.

The study builds on a comprehensive overview and study of policy documents and scholarly literature to identify by decade the main policies and actions and the related challenges towards a European Higher Education and Research Area.

The findings make clear the key rationales, challenges, shifts and lessons to be learned from 50-year European policies for the alignment of higher education.

Its value lies in the historical overview and analysis of current initiatives, in particular the European Universities Initiative (EUI), to provide a historical and geographical context, which might give insight for similar initiatives elsewhere.

This paper aimed to explore the presence of altmetric data across the sub-categories of the medical science discipline and also explore whether the openness of articles results in (dis)advantage for altmetrics mentions.

The research implies data carpentry methods for gathering bibliographic data related to narrow fields of medical science discipline from the Scopus database with at least one Indian author affiliation during 2012–2021. The corresponding data were also collected from three different sources: Altmetric.com, Mendeley.com and Unpaywall.org, using OpenRefine and REST/API calls. Further, the authors observed open access altmetric advantages (OAAA) and categorical OAAA (COAAA) across seven altmetric platforms for all articles as well as discipline-wise.

The result shows that the overall coverage of altmetric events is still low, but it shows an increasing trend from the past. Mendeley has the largest coverage; almost 97.12% of publications are covered. The health policy discipline has extensive coverage across altmetric platforms (nearly 57.40% of publications in altmetrics and 99.23% in Mendeley), whereas the drug guides has the lowest (almost 0.92% in Altmetrics and 77.05% in Mendeley). Moreover, the OA articles have been highly covered in altmetrics than those of non-OA articles, and bronze OA articles covered mostly compared to others. News registered with the significant OA altmetric advantages across disciplines. Categorically, bronze and hybrid OA have the largest altmetric advantages.

This research is a unique attempt to apply OAAA and COAAA to explore OA altmetric advantages of narrow subject categories of medical science disciplines.

This study aims to investigate the association between cognitive moral development (CMD) and unethical pro-organizational behaviour (UPB) by taking purchasing employees as research subjects. The moderating effect of perceived leader’s UPB is also explored.

Data were collected through a two-stage questionnaire survey on purchasing employees in companies across a spectrum of industries in Taiwan, and 492 purchasing employees were analysed in the study.

Research findings reveal that employees at the conventional level of CMD are more likely to conduct UPB than those at the pre-conventional and post-conventional levels. Perceived leader’s UPB will moderate the association between CMD and UPB. Employees’ UPB is strongly associated with their CMD when they perceive their leaders as being likely to perform UPB.

Although a variety of factors influencing UPB have been proposed in the literature, none of them have analysed the association between CMD and UPB. However, CMD is one important factor affecting ethical decision-making. The present study can promote further understanding of the role of CMD in UPB and contribute to a growing body of research on CMD and UPB.