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This paper aims to investigate the relation between gender and accounting conservatism in banking industry using cross-countries study.

The study use cross-country data in banking industry. Sample of the study consists of 202 banks from 24 countries in the period 2016–2017.

The result of the study indicates that banks that operate in high masculine society are less conservative than banks that operate in low masculine society (feminine).

This research suggests that investors could consider investing in a country that has low masculinity (feminine) because it is more concerned with the protection of other society members through conservative choice as a protection from misleading decisions made based on too optimistic financial report.

The purpose of this paper is to facilitate the use of public communication in the development of healthy food plans for consumers. This research aims to investigate whether the influence of “fit” to individuals’ goal pursuit strategies on the effectiveness of advertisement frames can intensify persuasion to consume healthy (virtue) foods or restrain the consumption of unhealthy (vice) foods in health promotion.

Two experiments were conducted to investigate how goal-framed messages for different food types affect consumer decision making by moderating regulatory focus.

The results demonstrate that the compatibility between the mere exposure to virtue (vice) food in a negative (positive) frame drives the effectiveness of a given goal framing. However, when additional regulatory focus is added, the fit in the vice/promotion and virtue/prevention condition causes the effect of framing to disappear. Moreover, the unfit in the virtue/promotion and vice/prevention condition suppresses the virtue (vice) preference in the positive (negative) frame.

These findings suggest that under different valence framing, advertising messages provide different amounts of persuasion in virtue/vice conditions and the moderation effect of regulatory fit on framing to influence virtue/vice food preference.

Public policy executives and marketers can increase the likelihood that consumers will make healthy food choices by fitting goals to strengthen persuasion. The unfitted goal orientation between food and regulatory focus enhances the framing effect leading to food preference changes.

The framing effect disappears when additional regulatory fit the food type, but is enhanced when additional regulatory focus does not fit the food type. By bringing fit into the frame and the virtue/vice food type, this research extends the notion of regulatory fit into three pairs of given goal orientations on the persuasiveness of message framing to health-related communication. It provides a substantial explanation underlying persuasion to promote a greater understanding of virtue/vice food preferences.

Increasingly, public sector organisations, including police, are required to justify public expenditure through a variety of performance reporting regimes. This study explores the potential for applying economic evaluation techniques as a reporting tool, using fraud investigations by the Australian Federal Police as an example. It was estimated that over 1999‐2000 and 2000‐2001, fraud investigations resulted in a net present value of $A298 million and a return to the government of $A6.00 for every dollar invested. Sensitivity analysis demonstrated that the positive results were robust. Potential improvements to the methodology were noted. On the basis of this study, benefit cost analysis appears to be an additional promising tool for the measurement and monitoring of police performance.

The promotion of autonomous vehicles introduces privacy and security risks, underscoring the pressing need for responsible innovation implementation. To more effectively address the societal risks posed by autonomous vehicles, considering collaborative engagement of key stakeholders is essential. This study aims to provide insights into the governance of potential privacy and security issues in the innovation of autonomous driving technology by analyzing the micro-level decision-making processes of various stakeholders.

For this study, the authors use a nuanced approach, integrating key stakeholder theory, perceived value theory and prospect theory. The study constructs a model based on evolutionary game for the privacy and security governance mechanism of autonomous vehicles, involving enterprises, governments and consumers.

The governance of privacy and security in autonomous driving technology is influenced by key stakeholders’ decision-making behaviors and pivotal factors such as perceived value factors. The study finds that the governmental is influenced to a lesser extent by the decisions of other stakeholders, and factors such as risk preference coefficient, which contribute to perceived value, have a more significant influence than appearance factors like participation costs.

This study lacks an investigation into the risk sensitivity of various stakeholders in different scenarios.

The study delineates the roles and behaviors of key stakeholders and contributes valuable insights toward addressing pertinent risk concerns within the governance of autonomous vehicles. Through the study, the practical application of Responsible Innovation theory has been enriched, addressing the shortcomings in the analysis of micro-level processes within the framework of evolutionary game.

Prior studies generally focus on income smoothing through discretionary accruals and document that managers have incentives to smooth earnings due to various reasons. This paper aims to focus on income smoothing through research and development (R&D) management and examine whether and how income smoothing through R&D management affects credit rating agencies’ perception of firm risk.

The authors use financial statement data from the CRSP/Compustat Merged data set universe for the period from 1992 to 2019 after excluding financial and utility industries. The authors follow the model for credit ratings used in previous literature to test the hypothesis. Specifically, the authors use an ordered probit model to express credit ratings as a function of income smoothing attributes.

The authors find that R&D-based income smoothing improves a firm’s credit rating. However, the positive effect of R&D-based income smoothing on credit ratings is less than that of accruals-based income smoothing. This study also shows that the positive effect of R&D-based income smoothing is more pronounced for firms less subject to opportunistic incentives, further strengthening the notion that managers smooth earnings through R&D management to provide more informative earnings.

This study contributes to the income smoothing literature in several ways. First, the authors contribute to the research by showing that managers’ income smoothing activity through R&D management positively affects firms’ credit rating. Second, the authors also document the relative benefits of the two different income smoothing techniques in terms of improving credit agencies’ perception of firms’ creditworthiness.

The purpose of this paper is to set a framework for strategic management of credit card fraud, by mapping its stakeholders within a card issuer and outlining its ideal strategies.

The objectives are attained via case study. Primary data was collected by interviewing two fraud risk managers at the card issuer, while secondary data was collected by gathering all investor reports released from 2015 to 2019 by the financial institution. All data were submitted to content analysis and further analyzed using Mendelow’s power/interest matrix.

Seven groups of stakeholders were identified, the expectations of each group uncovered and KPIs proposed to measure how well the financial institution meets those expectations. Strategies to deal with and prioritize groups were outlined, while highlighting the need for repositioning stakeholders identified as potential blockers or facilitators of strategic initiatives and pressure factors in times of low performance.

Strategic management of stakeholders is essential for fraud risk managers and researchers to understand what is relevant and what is not. This paper creates a framework for addressing managerial and academic efforts based on stakeholders mapping. Further initiatives in research and practice should consider the following question: “Which stakeholder expectation will be better satisfied?” In case the answer is “none”, it is advised that the initiative be reconsidered.

Previous literature focusses mostly on the technical challenges, leaving a gap in both literature and practice for using Strategic Management. For the first time in literature, this research combines theories and terminologies from fraud risk management and strategic management.

The issue of age in organizations has become increasingly salient given expanding age profiles, from millennials to baby boomers. The purpose of this article is to improve the understanding of how age affects individuals' work-related attitudes and behaviors, the authors take a life span perspective to investigate how age profiles moderate the relationship between job resources and work engagement and organizational citizenship behavior (OCB).

The authors collected responses from 270 employees of multinational firms operating in India and conducted multiple regression analyses to examine the hypotheses.

The authors found that age profiles are significant predictors of work engagement. Specifically, the relationship between development opportunities and work engagement was stronger for younger employees than for older employees. However, age profiles were neither positively related to OCB nor a moderator of the job resources–OCB relationship.

The findings provide empirical evidence of the life span perspective, suggesting that age profiles influence work engagement. This is pertinent for organizations offering employees development opportunities to enhance work engagement.

The purpose of this paper is to examine the relationship between operational risk management and customer complaints. It also determines whether product complexity moderates the relationship between the operational risk management and customer complaints.

This study utilizes a quantitative method: quantitative data were collected using a questionnaire. The population of this study is 1,845 local conventional bank branches based in Malaysia.

The findings revealed that components of operational risk management, namely practice of hazard identification and formulation of implementation of risk control, have negative and significant relationships with customer complaints. Empirical evidence confirmed the moderating effects of product complexity on the relationship between operational risk management and customer complaints.

From the perspective of developing countries, the main contribution of this study is the elucidation of the effect of operational risk management on customer complaints in commercial banks in Malaysia. This study confirmed the usability of the resource-based view theory in the banking industry, as well as operational risk management as a bank resource.

The authors propose an alternative robust technique to test for discontinuities in distributions and provide consistent evidence of discontinuities around zero for both scaled and unscaled earnings levels and changes. The advantage of the proposed test is that it does not rely on arbitrary choice of bin width choices.

To evaluate the power of the test, the authors examine the density function of non-discretionary earnings and detect no evidence of discontinuities around zero in levels and changes of these non-discretionary earnings. As robustness, the authors use pre-managed earnings excluding accrual and real manipulation and find similar evidence.

The finding using our technique support the Burgstahler and Dichev (1997) interpretation on earnings management, even for smaller sample sizes and reject the theory that discontinuities arise from scaling and sampling methods.

The study provides an overview of those studies that support and those that oppose using “testing for discontinuities” as a way to examine earnings management. The authors advance the literature by providing an alternative methodology supporting the view that the kink in the distribution represents earnings management.

The purpose of this paper is to explore whether principles-based vs rules-based accounting standards have an effect on measures of financial reporting quality and earnings management strategies.

This study uses a firm-year-specific variable that captures the extent to which firms’ accounting and operating behavior is affected by the characteristics of a specific standard in the USA. Measures of absolute accruals, financial misconducts, signed abnormal accruals and abnormal cash flows are used to assess the effects.

The results show that absolute magnitude of accruals and probability of financial misconduct is lower, and accrual earnings management is higher when firms’ standards are more based on principles. The study also suggests that potentially costlier real earnings management is a consequence of rules-based standards.

This study relies heavily on measures from the prior accounting literature, hence, care has been exercised in generalizing the findings.

This study has direct implications for a number of stakeholders, including standard setters, policymakers, securities regulators, researchers, investors, financial statement preparers and auditors. For example, the future development of accounting standards can be supported by the empirical conclusions in this study together with previous standard-setting ambitions, commentaries, experiments and analytical work.

This study extends prior single-country studies on reporting quality and cross-country studies on transition effects of firms switching from local to International Accounting Standards by observing the impact of accounting standard characteristics on additional measures of reporting quality and accrual as well as real earnings management when holding institutional factors constant. The study also offers archival evidence complementing prior commentaries, experiments and analytical work.