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1 – 2 of 2Cole J. Crider, Alireza Aghaey, Jason Lortie, Whitney O. Peake and Shaun Digan
The purpose of this study is to empirically examine how individuals’ hybrid entrepreneurial venturing activities (HEVA) influence key characteristics associated with one’s wage…
Abstract
Purpose
The purpose of this study is to empirically examine how individuals’ hybrid entrepreneurial venturing activities (HEVA) influence key characteristics associated with one’s wage work, namely creativity and job satisfaction.
Design/methodology/approach
Through a cross-sectional self-administered survey design, data were gathered from 465 US-based useable responses via Amazon Mechanical Turk and analyzed using structural equation modeling (SEM).
Findings
Findings show individuals reporting higher levels of HEVA – such as creating, founding, starting or running – tend to also exhibit higher levels of creativity and job satisfaction in their workplaces. Findings further reveal that income negatively moderates the relationship between creativity and wage work job satisfaction.
Practical implications
By providing a better understanding of how engaging in HEVA can impact creativity and job satisfaction, this study has important implications for (1) managers seeking to influence key employee outcomes and (2) employees considering such entrepreneurial activities.
Originality/value
This paper adds to the growing scholarly and practitioner interest in hybrid entrepreneurship and its outcomes. Specifically, the paper adds new insights regarding how engaging in HEVA can influence individual skills (i.e. creativity) or organizational goals (i.e. employee job satisfaction). In doing so, the paper also uses insights from the intrinsic/extrinsic motivation literature to suggest how extrinsic motivators (such as income) can interact with intrinsically motivated behaviors (such as creativity) in influencing employee outcomes in wage work. Finally, the paper contributes to the growing interest in applying the empowerment perspective within entrepreneurship research by exploring where and how empowerment may occur.
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Franz Eduard Toerien and Elda du Toit
The purpose of this study is to evaluate whether the amendments to International Accounting Standard (IAS) 39 and the introduction of International Financial Reporting Standards…
Abstract
Purpose
The purpose of this study is to evaluate whether the amendments to International Accounting Standard (IAS) 39 and the introduction of International Financial Reporting Standards (IFRS) 9 enhanced the readability, and thus the quality and usefulness of risk disclosure information.
Design/methodology/approach
Readability analyses are performed on companies listed on the Johannesburg Stock Exchange (JSE) from 2005 to 2021. The sample period includes the period when companies disclosed information according to IAS 39 (2005–2017) and IFRS 9 (2018–2021).
Findings
The results of the analyses show risk disclosures for JSE-listed companies to be complex and difficult to understand. Furthermore, risk disclosures have become longer and less readable with the introduction of amendments to IAS 39 and the introduction of IFRS 9.
Research limitations/implications
This study uses readability measures as a proxy for the complexity and usefulness of risk disclosures. The amount of utility a user of financial statements derives could be dependent on other factors such as the quality of disclosure, individual user background and perceptions.
Practical implications
The results have valuable implications for the various stakeholders that make use of the information contained in financial statements. Stakeholders such as regulators and standard setters should carefully assess how accounting standards change to ensure that one of the key objectives of the IASB, namely, to provide information that is relevant, reliable and understandable, is met.
Originality/value
The results of this study contribute to the discourse on the usefulness of companies’ risk disclosures. Though, to the best of the authors’ knowledge, this is the first study to compare the readability of risk disclosures from an emerging market perspective, the results can be applied to other countries using IFRS to assess the readability of risk disclosures.
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