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1 – 10 of 33Julie Stubbs, Sophie Russell, Eileen Baldry, David Brown, Chris Cunneen and Melanie Schwartz
Mariela Carvajal and Steven Cahan
This study examines how bilateral international trade among mandatory International Financial Reporting Standards (IFRS) adopter countries moderates the relation between IFRS…
Abstract
Purpose
This study examines how bilateral international trade among mandatory International Financial Reporting Standards (IFRS) adopter countries moderates the relation between IFRS adoption and firms’ financial reporting quality.
Design/methodology/approach
The authors use data from 2007 to 2015 and focus on publicly listed firms from non-European Union countries that adopted IFRS on a mandatory basis.
Findings
The authors find that the interaction between mandatory IFRS adoption and a country’s bilateral trade with other countries using IFRS is negatively and significantly related to accruals-based earnings management, which is an inverse measure of financial reporting quality. This result is driven by firms in less developed countries. The improvement in accounting quality is for firms located in countries that both fully and partially adopt IFRS. The authors also find a significant and negative coefficient for the relation between real earnings management and the interaction between mandatory IFRS adoption and a country’s bilateral trade with other IFRS countries in the post-global financial crisis period.
Originality/value
Overall, the authors’ results are consistent with the notion that the mandatory adoption of IFRS creates a positive externality where firms improve their accounting quality because increased financial statement comparability means that foreign customers and suppliers can monitor the quality of earnings more easily.
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Tyler Skinner, Steven Salaga and Matthew Juravich
Using the lens of upper echelons theory, this study examines the degree to which National Collegiate Athletic Association athletic department performance outcomes are associated…
Abstract
Purpose
Using the lens of upper echelons theory, this study examines the degree to which National Collegiate Athletic Association athletic department performance outcomes are associated with the personal characteristics and experiences of the athletic director leading the organization.
Design/methodology/approach
The authors match organizational performance data with athletic director and institutional characteristics to form a robust data set spanning 16 years from the 2003–04 to 2018–19 seasons. The sample contains 811 observations representing 136 unique athletic directors. Fixed effects panel regressions are used to analyze organizational performance and quantile regression is used to analyze organizational revenues.
Findings
The authors fail to uncover statistically significant evidence that athletic director personal characteristics, functional experience and technical experience are associated with organizational performance. Rather, the empirical modeling indicates organizational performance is primarily driven by differentiation in the ability to acquire human capital (i.e. playing talent). The results also indicate that on average, women are more likely to lead lower revenue organizations, however, prior industry-specific technical experience offsets this relationship.
Originality/value
In opposition to upper echelons research in numerous settings, the modeling indicates the personal characteristics and experiences of the organization's lead executive are not an economically relevant determinant of organizational performance. This may indicate college athletics is a boundary condition in the applicability of upper echelons theory.
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Syeda Marjia Hossain, Jorn van de Wetering, Steven Devaney and Sarah Sayce
This paper investigates the extent to which commercial property valuers in the UK refer to Royal Institution of Chartered Surveyors (RICS) professional standards and guidance on…
Abstract
Purpose
This paper investigates the extent to which commercial property valuers in the UK refer to Royal Institution of Chartered Surveyors (RICS) professional standards and guidance on the inclusion of sustainability in valuation reports. Data collection, analysis and reporting related to sustainability attributes is examined, as well as the perceived importance of these attributes to clients and any value impacts that are associated with them.
Design/methodology/approach
An online survey of UK commercial property valuers was conducted from July to September 2019. The survey included both structured and open-ended questions.
Findings
Reference to RICS standards and guidance on sustainability has improved since earlier research. However, progress on data collection is still limited. At the time of the survey, UK valuers indicated that sustainability attributes were of more importance to owner-occupiers than investors and lenders. UK valuers also indicated that, out of a range of sustainability attributes, only certification was influencing market value (MV) and investment value (IV) to any great extent.
Research limitations/implications
The online survey had 53 responses and this limited the ability to draw definitive conclusions. Hence, whilst the results may be indicative of the perceptions of some valuers of the significance of sustainability-related matters in the UK, the sample is not large enough to be considered representative of the opinions of property valuers per se in the UK.
Practical implications
Explicit reflection of sustainability in market or investment values is still limited in the UK valuation practice, but there are challenges faced by valuers that need further investigation, including difficulties in pricing sustainability attributes.
Originality/value
This is the first empirical investigation of the perception of sustainability by valuers in the UK commercial property market since the 2012 survey reported by Michl et al. (2016).
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Steven Lui, John Lai, Ben Nanfeng Luo and Peter Moran
Based on two dominant perspectives, team climate and knowledge integration, on team innovation, this study aims to propose a moderated mediation model to examine the interactive…
Abstract
Purpose
Based on two dominant perspectives, team climate and knowledge integration, on team innovation, this study aims to propose a moderated mediation model to examine the interactive effect of inter-team trust and goal clarity on team innovation through knowledge inflows into a team. Considering the two perspectives at the same time will provide a more complete picture on our understanding on team innovation.
Design/methodology/approach
The research model is tested on 150 retail teams of a large apparel firm. Data are collected from two separate surveys, one to store managers and one to store staff members. Moderation mediation regression analysis is conducted on the survey data.
Findings
The regression analysis identified both a positive direct effect of goal clarity on innovation, and a negative moderating effect of goal clarity on the mediation of knowledge inflows between inter-team trust and innovation. In other words, inter-team trust is positively related to team innovation through knowledge inflows when goal clarity is low.
Originality/value
In this study, the authors identify an indirect and negative role of goal clarity on team innovation, and examine the mechanism and boundary of inter-team trust on team innovation. Managers are advised to foster a trusting environment and be aware of cognitive bias in their teams so that their teams can be more innovative.
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William Pelfrey and Steven Keener
This research study evaluates an innovative community-oriented policing program, designed to enhance officer accountability, thereby informing the scholarly community and agency…
Abstract
Purpose
This research study evaluates an innovative community-oriented policing program, designed to enhance officer accountability, thereby informing the scholarly community and agency decision-makers.
Design/methodology/approach
A multi-method approach was employed, leveraging pre- and post-implementation data collection phases. Data were collected via surveys of officers and focus groups with officers, as well as interviews with agency decision-makers.
Findings
While officers were originally resistant to the STOP Card program, postimplementation perceptions, evinced through both survey and focus group data, were supportive. Agency administrators were consistently supportive of the initiative.
Originality/value
This is a novel program, implemented by a university police agency set in an urban area. The utility of this and similar efforts may influence agency initiatives.
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Elyria Kemp, Steven W. Kopp and My (Myla) Bui
Brand management has traditionally enlisted visual branding elements, including the brand’s graphic logo, to distinguish and communicate the personality of the brand. However, as…
Abstract
Purpose
Brand management has traditionally enlisted visual branding elements, including the brand’s graphic logo, to distinguish and communicate the personality of the brand. However, as healthcare organizations work to shape how consumers perceive their brand, organizations are also enhancing their brand identity with sound and music by creating a sonic brand. This research paper aims to examine how sonic brands influence consumer emotional reactions and trust in a healthcare provider. It also explores how sonic brands can differentially affect consumers, depending on their level of engagement in their physical and mental health.
Design/methodology/approach
Two experimental studies were conducted that tested the use of a sonic logo for healthcare providers in consumption contexts that might elicit negative emotions, cancer care and mental health care.
Findings
The results suggest that the presence of a sonic logo helped to alleviate negative emotions as well as engender trust in the provider. Findings also revealed that for consumers who are less engaged in their health, a sonic logo served as a peripheral cue by enhancing perceptions of competence and empathy for the healthcare provider.
Originality/value
Findings from this research provide insight into how sonic brands can increase the effectiveness of branded healthcare communications.
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