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Article
Publication date: 1 October 2018

Noorul Azwin binti Md Nasir, Muhammad Jahangir Ali, Rushdi M.R. Razzaque and Kamran Ahmed

We examine whether the fraud firms are engaged in real earnings management and accrual earnings management prior to the fraud year in the Malaysian context.

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2145

Abstract

Purpose

We examine whether the fraud firms are engaged in real earnings management and accrual earnings management prior to the fraud year in the Malaysian context.

Design/methodology/approach

Our sample comprises of 65 financial statement fraud and 65 non-fraud firms over a period of eight years from 2001 to 2008.

Findings

Using the abnormal cash flow from operations (CFO) and abnormal production costs as the proxies for real earnings management, we find that financial statement fraud firms engage in manipulating production costs during preceding two years of the fraud event. However, our results show that financial fraud firms engage in manipulating CFO prior to the fraud event. Additionally, we find that financial statement fraud firms prefer to manipulate earnings using accruals relative to real earnings prior to the fraud year.

Originality/value

Our results demonstrate that real earnings management is more aggressive in financial statement fraud firms compared to the non-fraud firms in the four years prior to fraud.

Details

International Journal of Accounting & Information Management, vol. 26 no. 4
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 21 October 2013

Ali Diabat, Abdallah Khreishah, Govindan Kannan, Vinay Panikar and Angappa Gunasekaran

The purpose of this paper is to analyze the interaction among some of the major barriers that may hinder the implementation of third-party logistics (TPL) in manufacturing…

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1423

Abstract

Purpose

The purpose of this paper is to analyze the interaction among some of the major barriers that may hinder the implementation of third-party logistics (TPL) in manufacturing industries.

Design/methodology/approach

This paper uses an interpretive structural modeling (ISM) methodology to analyze the interactions among the barriers.

Findings

It is beneficial for the management of any firm to be aware of significant barriers and to diagnose those that could be integral to the organization's future survival. Many works have focused on identifying barriers for TPL implementation, but a model for such barriers is lacking. This paper attempts to develop a model for the barriers using an ISM methodology and analyzes the mutual interactions among the barriers. The model differentiates between the barriers so that driving barriers, which can intensify other barriers, and dependent barriers are identified separately.

Originality/value

In this research, eight barriers are considered. Interactions between the barriers are evaluated with the help of the ISM matrix. Of the eight barriers, three barriers, including the lack of application and knowledge of advanced information technology, congested roadways and ports, and fear of employees of the firm, demonstrate both strong driving power and strong dependence power, as illustrated in the MICMAC analysis.

Details

Benchmarking: An International Journal, vol. 20 no. 6
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 30 August 2011

Ana Núñez‐Carballosa and Laura Guitart‐Tarrés

Companies consider logistics outsourcing for strategic reasons, and build close‐knit relationships with third‐party logistics (3PLs) providers. The purpose of this paper…

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3113

Abstract

Purpose

Companies consider logistics outsourcing for strategic reasons, and build close‐knit relationships with third‐party logistics (3PLs) providers. The purpose of this paper is to analyse logistics outsourcing in Spain from the viewpoint of 3PLs.

Design/methodology/approach

The paper suggests three propositions and conducts a case study of four 3PLs in Spain, chosen because of their market coverage and their range of services.

Findings

The results identify the main reasons why companies choose to outsource logistics, what kind of relationship they build with providers, and how much involvement in the management of their supply chain they seek from providers.

Practical implications

Most companies in Spain continue to outsource mainly on the basis of costs, and do so tactically. However, the option of developing an alliance with a 3PL provider is not always more economical, as cost reduction is due more to optimisation of the supply chain than to outsourcing itself. Based on the experiences of the four 3PLs providers under analysis, the paper makes a set of recommendations for senior management in the sector.

Originality/value

The research helps to fill an existing gap in the study of logistics outsourcing in Spain because it analyses logistics outsourcing from the perspective of the 3PLs provider and not from the viewpoint of the outsourcing organisation, as the vast majority of the studies conducted in Spain have done to date.

Details

Industrial Management & Data Systems, vol. 111 no. 8
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 2 July 2018

Mohammadreza Akbari

The purpose of this paper is to provide a structured literature review (SLR) and systematic insight into logistics outsourcing research, in order to identify gaps in…

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3592

Abstract

Purpose

The purpose of this paper is to provide a structured literature review (SLR) and systematic insight into logistics outsourcing research, in order to identify gaps in knowledge, and provide future research direction in the logistics outsourcing discipline.

Design/methodology/approach

This paper identifies and synthesises information from academic journals and examines research designs and methods, data analysis techniques, geographic locations, industry engagements, year of publication, publishers, university and author affiliations. A collection of online databases from 1991 to 2016 were explored, using the keywords “third-party”, “logistics” and “outsourcing” in their title and/or abstract, to deliver an inclusive listing of journal articles in this discipline area. Based on this approach, a total of 263 articles were found and data were derived from a succession of variables.

Findings

There has been a significant increase and concentration by researchers over the past 25 years focussing on logistics outsourcing. A need to implement best practice has been universally identified, owing to increasing global supply chain complexity. This analysis shows that only seven literature reviews were published in the logistics outsourcing discipline. Additionally, this study revealed that 42 per cent of the work in this field was found to be survey based and this trend in research indicates the development of the structural equation modelling and multi-criterion decision-making methods. Investigations between 2010–2012 and 2015–2016 accounted for 151 of the total 263 articles published. Finally, reverse logistics is an area that requires special attention.

Research limitations/implications

This paper is limited to a review of academic articles obtainable from online databases, containing the words “logistics” and “outsourcing” in the title and/or abstract. Additionally, only papers from high quality, peer-reviewed journals were evaluated. Other academic sources such as books and conference papers were not included in this study.

Originality/value

This review will provide an increased understanding of the existing state of current research, trends and future research directions in the logistics outsourcing discipline.

Details

Benchmarking: An International Journal, vol. 25 no. 5
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 1 June 2006

Pilar Arroyo, Juan Gaytan and Luitzen de Boer

To investigate the status of third party logistics (3PL) in Mexico and the feasibility of 3PL as a global, uniform strategy.

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4448

Abstract

Purpose

To investigate the status of third party logistics (3PL) in Mexico and the feasibility of 3PL as a global, uniform strategy.

Design/methodology/approach

A survey among firms located in the central part of Mexico, followed by a comparison of the results with data from existing 3PL studies of Europe and the USA.

Findings

3PL seems a common but “low profile” practice among large Mexican firms. Only a third outsources more than three functions, which are mostly supportive and operational. Compared to Mexico, 3PL use is higher in Europe and USA. Firms in Europe and USA focus more on tactical, integrated functions and cost reduction when using 3PL while Mexican firms aim for improved customer service and concentration on core activities. The lack of competitive local providers makes 3PL expensive and may favour larger, international providers.

Research limitations/implications

The results warrant additional surveys of Mexico and other developing regions, preferably using a unique survey design and covering more SME's. Case studies are needed to further investigate how multinational firms manage the 3PL decision process on different organizational and regional levels.

Practical implications

Uniform, global 3PL strategies should be considered with care: what may work in Europe may not work in Mexico or the USA. Outsourcing should be seen as a means and not as an end. Mexican firms can use 3PL successfully yet achieve different ends than European firms. Mexico's large SME market offers opportunities for providers of 3PL services.

Originality/value

This is the first thorough study about outsourcing logistics practices in Mexico, which adds a Latin‐American perspective to the very few 3PL studies conducted in developing regions. In addition, the comparison of Mexican outsourcing practice with practices across the USA and Europe offers a cross‐cultural view on 3PL and identifies the need for further mapping of expectations and conditions related to effective outsourcing of logistics in other regions.

Details

International Journal of Operations & Production Management, vol. 26 no. 6
Type: Research Article
ISSN: 0144-3577

Keywords

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