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Article
Publication date: 4 November 2019

Robert Czernkowski, Stephen Kean and Stephen Lim

This paper aims to examine the impact of the Australian Securities Exchange Corporate Governance recommendations on the breadth (amount of items covered) of (environmental…

Abstract

Purpose

This paper aims to examine the impact of the Australian Securities Exchange Corporate Governance recommendations on the breadth (amount of items covered) of (environmental and social) sustainability reporting by the firms in the Top 100, around the change from G3.1 to G4 disclosure regimes.

Design/methodology/approach

This paper undertakes comparisons of means and regression models to investigate the changes between disclosure scores of 98 listed entities from the 2013 G3.1 to the 2015 G4 disclosure regimes.

Findings

This paper finds that average disclosure levels did not change. Nonetheless, disclosure practices did vary by entity size and performance. Analysis of 2015 disclosures contingent on 2013 disclosure practice indicates that disclosure changes are consistent with a pattern of mean reversion.

Practical implications

Evidence that low disclosers increased disclosure and high disclosers reduced disclosers is consistent with the idea that sustainability disclosure is not so much driven by any ethical considerations, but rather by a desire to not be a disclosure outlier. Reliance on voluntary disclosure to achieve a socially desired level of disclosure is unlikely to bear fruit.

Originality/value

This paper contributes to the literature on sustainability by examining firm responses to change in disclosure regimes, and concluding that size and peer relativities drive the disclosure process.

Details

Accounting Research Journal, vol. 32 no. 4
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 1 December 2007

Stephen Kean and Peter Wells

Forecasting future period profitability is widely identified as an aim of financial statement analysis, and these forecasts are typically relied upon for the estimation of…

Abstract

Forecasting future period profitability is widely identified as an aim of financial statement analysis, and these forecasts are typically relied upon for the estimation of firm value. To facilitate this, the decomposition of earnings into its components or drivers, is typically advocated. This paper investigates the existence of systematic differences in persistence across the components of earnings. If components of earnings experience differences in persistence, this may provide insights into the determinants of aggregate earnings level and persistence. This paper provides evidence of differences in persistence between components of earnings. Differences are found between components formed on the basis of: financial ratios; operating and financing activities; and cash and accruals. Furthermore, there is evidence that earnings components improve the explanatory power of models evaluating aggregate earnings persistence, with this result being strongest for firms with extreme income decreasing accruals. Due to the pivotal role of earnings in firm valuation, the results from this paper have direct implications for valuation.

Details

Accounting Research Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1030-9616

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Book part
Publication date: 14 July 2006

Bryan Sacks

Despite its stated intention to be independent, impartial and thorough, the 9-11 Commission was none of the three. The Commission was structurally compromised by…

Abstract

Despite its stated intention to be independent, impartial and thorough, the 9-11 Commission was none of the three. The Commission was structurally compromised by bias-inducing connections to subjects of the investigation, and procedurally compromised, among other reasons, by (1) its failure to take up promising lines of inquiry and its failure to try to force the release of key documents that were closely guarded by the Bush administration, the FBI and various intelligence agencies; (2) its distortion of information about pre-9-11 military preparedness, foreknowledge of the attacks or attacks of like-kind; and (3) omissions of information related to the funding of the plot and the specific whereabouts of key officials on the morning of September 11, 2001.

These structural compromises and procedural failings converged to assure that the Commission would not challenge core elements of the “official story” of the 9-11 attacks. This failure was compounded by the Commission's desire to produce a final report that would read as a “historical narrative” rather than as an exhaustive set of findings on the critical unanswered questions that arose after the attacks. The Commission's unquestioning acceptance of the official narrative also meant that it missed a perhaps larger opportunity to challenge key myths associated with American exceptionalism. Thus, the 9-11 Commission ultimately functioned as an instrument of cultural hegemony, extending and deepening the official version of events under the guise of independence and impartiality.

Details

The Hidden History of 9-11-2001
Type: Book
ISBN: 978-1-84950-408-9

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Book part
Publication date: 14 November 2014

Judith M. Harackiewicz, Yoi Tibbetts, Elizabeth Canning and Janet S. Hyde

We review the interventions that promote motivation in academic contexts, with a focus on two primary questions: How can we motivate students to take more STEM courses…

Abstract

Purpose

We review the interventions that promote motivation in academic contexts, with a focus on two primary questions: How can we motivate students to take more STEM courses? Once in those STEM courses, how can we keep students motivated and promote their academic achievement?

Design/methodology/approach

We have approached these two motivational questions from several perspectives, examining the theoretical issues with basic laboratory research, conducting longitudinal questionnaire studies in classrooms, and developing interventions implemented in different STEM contexts. Our research is grounded in three theories that we believe are complementary: expectancy-value theory (Eccles & Wigfield, 2002), interest theory (Hidi & Renninger, 2006), and self-affirmation theory (Steele, 1988). As social psychologists, we have focused on motivational theory and used experimental methods, with an emphasis on values – students’ perceptions of the value of academic tasks and students’ personal values that shape their experiences in academic contexts.

Findings

We review the experimental field studies in high-school science and college psychology classes, in which utility-value interventions promoted interest and performance for high-school students in science classes and for undergraduate students in psychology courses. We also review a randomized intervention in which parents received information about the utility value of math and science for their teens in high school; this intervention led students to take nearly one semester more of science and mathematics, compared with the control group. Finally, we review an experimental study of values affirmation in a college biology course and found that the intervention improved performance and retention for first-generation college students, closing the social-class achievement gap by 50%. We conclude by discussing the mechanisms through which these interventions work.

Originality/value

These interventions are exciting for their broad applicability in improving students’ academic choices and performance, they are also exciting regarding their potential for contributions to basic science. The combination of laboratory experiments and field experiments is advancing our understanding of the motivational principles and almost certainly will continue to do so. At the same time, interventions may benefit from becoming increasingly targeted at specific motivational processes that are effective with particular groups or in particular contexts.

Details

Motivational Interventions
Type: Book
ISBN: 978-1-78350-555-5

Keywords

Content available
Book part
Publication date: 25 March 2019

Allan Wigfield and Jessica R. Gladstone

We discuss the development of achievement motivation from the perspective of Eccles and colleagues’ expectancy-value theory (EVT), focusing on the importance of children…

Abstract

We discuss the development of achievement motivation from the perspective of Eccles and colleagues’ expectancy-value theory (EVT), focusing on the importance of children developing positive expectancies for success and valuing of achievement to help them cope with change and uncertainty. Although research has shown that, overall, children’s expectancies and values decline, recent studies show many different trajectories in the overall pattern. Children’s expectancies and values predict their school performance and choices of which activities to pursue in and out of school, with these relations getting stronger as children get older. When children’s expectancies and values stay more positive, they can better cope with change and uncertainty, such as the increasing difficulty of many school subjects, or broader changes such as immigrating to a new country. Parents can buffer children’s experiences of change and uncertainty by encouraging them to engage in different activities and by providing them opportunities to do so. Parents’ positive beliefs about their children’s abilities and discussing with them the importance of school can moderate the observed decline in children’s ability beliefs and values. For immigrant and minority children, parents’ emphasis on the importance of school and encouragement of the development of a positive sense of their racial/ethnic identity are critical buffers. Positive teacher–child relations also are a strong buffer, although research indicates that immigrant and minority children often have less positive relations with their teachers. We close with a discussion on recent EVT-based intervention research that shows how children’s beliefs and values for different school subjects can be fostered.

Details

Motivation in Education at a Time of Global Change
Type: Book
ISBN: 978-1-78754-613-4

Keywords

Abstract

Details

History & Crime
Type: Book
ISBN: 978-1-80117-699-6

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Book part
Publication date: 14 July 2006

Abstract

Details

The Hidden History of 9-11-2001
Type: Book
ISBN: 978-1-84950-408-9

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Book part
Publication date: 19 November 2015

Kimberly McCord

Music education and music therapy offer many positive benefits for students with disabilities. This chapter highlights some of the most recent research in both fields and…

Abstract

Music education and music therapy offer many positive benefits for students with disabilities. This chapter highlights some of the most recent research in both fields and in neuroscience that offers strategies for special educators to use to increase inclusion in music classes and ensembles.

Details

Interdisciplinary Connections to Special Education: Key Related Professionals Involved
Type: Book
ISBN: 978-1-78441-663-8

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Abstract

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Shaping Social Enterprise
Type: Book
ISBN: 978-1-78714-251-0

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Article
Publication date: 1 October 1951

IN the nature of things the Library Association Conference this year cannot have the spectacular character of the jubilee one of 1950; but that does not mean it will be…

Abstract

IN the nature of things the Library Association Conference this year cannot have the spectacular character of the jubilee one of 1950; but that does not mean it will be less effective or less useful. Edinburgh is the second city of the United Kingdom, at least in appeal to bookmen, and probably Scots would object to our order of the hierarchy. Apart from the public libraries, a place that has the National Library of Scotland, the Advocates, the Signet and the University libraries, to name only the principal ones, with many associations and treasures, must have great attractions. On looking over conference reports generally, one can infer that the one institution in a town that is not frequented by librarians in the week is the public library. The obstacle is no doubt occupation with the meetings, which many delegates are naturally unwilling to miss. But we do suggest that library visits by newcomers to Edinburgh might be quite as important, in present impression and lasting effect, as most ordinary meetings can be. Since it must be admitted that our business at Edinburgh is to attend meetings, restraint is essential, but at least the Central Library and the fine Leith Library should be squeezed into the personal programme.

Details

New Library World, vol. 53 no. 10
Type: Research Article
ISSN: 0307-4803

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