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1 – 10 of over 3000
Open Access
Article
Publication date: 4 July 2022

Aline Krüger Dalcin

This article aims to analyze the impact that the inclusion of students with disabilities has on the achievement of their schoolmates and to analyze the impact that this inclusion…

3061

Abstract

Purpose

This article aims to analyze the impact that the inclusion of students with disabilities has on the achievement of their schoolmates and to analyze the impact that this inclusion has on the achievement of the students with disabilities themselves.

Design/methodology/approach

The author begins investigating how the inclusion of students with disabilities in regular schools affects achievement of schoolmates. To answer this research question, the author explores the natural variation in time in the number of students with disabilities and use data from National Exam of Upper Secondary Education (Enem). Then, the author investigates how the inclusion affects achievement of the students with disabilities themselves and uses propensity score matching methodologies and, again, data from Enem.

Findings

The results show that an additional percentage point in the proportion of students with disabilities would reduce schoolmates' writing scores by a 0.0031 standard deviation. In other subjects, the author finds weak or none evidence of a significant peer effect. In addition, using Propensity Score Matching methodologies, the results show that the mean scores are up to 44% of a standard deviation, which is higher among students with disabilities enrolled in regular schools compared to those who are enrolled in special schools. In summary, the evaluation is that inclusion policies achieve the goal of improving the performance of students with disabilities but such policies have a small and adverse side effect.

Originality/value

For this reason, the present study proposes to fill this gap in the literature by analyzing the impact of the inclusion of students with disabilities on both groups. In addition, this paper contributes to the empirical literature of peer effect with an analysis of the peer effect of students with disabilities per competency. Finally, the article is important given the existence of few articles in Brazil on the topic of education and people with disabilities.

Details

EconomiA, vol. 23 no. 1
Type: Research Article
ISSN: 1517-7580

Keywords

Open Access
Article
Publication date: 12 April 2022

Umar Farooq, Mosab I. Tabash, Ahmed Abousamak and Samar Habib

Corporate firms often follow their peer firms to articulate multiple financial decisions. Among the others, trade credit policy is a vital financial decision that can impart its…

1466

Abstract

Purpose

Corporate firms often follow their peer firms to articulate multiple financial decisions. Among the others, trade credit policy is a vital financial decision that can impart its dynamic role in achieving financial efficiency. Therefore, the current analysis aims to assess the role of herding behavior in determining the trade credit policies of corporate firms and its relevant effect on corporate financial performance.

Design/methodology/approach

For this purpose, the financial data of 13089 nonfinancial sector firms from 50 countries are employed and the dynamic generalized method of moments (GMM) model to estimate the regression is applied.

Findings

The empirical findings first reveal that corporate firms actively mimic their peer firms regarding trade credit policies. However, this mimicking behavior hampers the financial performance due to noncompatibility with peers’ trade credit policies. Peer firms often develop such trade credit policies that are not applicable to corporate firms.

Practical implications

Mainly, the findings of the study suggest two implications. First, it highlights the peer effect in terms of trade credit patterns. Second, it elaborates an adverse effect regarding financial performance due to herding of peers’ trade credit policies.

Originality/value

This study adds new thoughts regarding herding behavior in terms of trade credit policy and its possible consequences for corporate financial performance. No study explores such a relationship.

Details

Asian Journal of Accounting Research, vol. 7 no. 3
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 19 March 2021

Tatiana Iwai, Luciana Yeung and Rinaldo Artes

This study aims to examine the effects of peer ethical behavior and individual differences in valuation of fairness vs loyalty on whistleblowing intentions in academic settings…

2738

Abstract

Purpose

This study aims to examine the effects of peer ethical behavior and individual differences in valuation of fairness vs loyalty on whistleblowing intentions in academic settings. This study also tests the underlying mechanism responsible for the effects of peer behavior on reporting intentions, namely, fear of reprisal.

Design/methodology/approach

A survey was conducted with 947 undergraduate students. The model was tested using ordinary least squares regression models followed by bootstrapped mediation analyses.

Findings

Results showed that the effects of peer ethical behavior on whistleblowing intentions are mediated by fear of retaliation. Moreover, the findings indicated that, for low-severity transgressions, there is an interactive effect between fear of retaliation and endorsement of fairness over loyalty on whistleblowing intentions.

Research limitations/implications

When the misconduct is seen as minor, a potential whistleblower may understand that the expected costs outweigh the possible benefits of blowing the whistle. In such situations, higher fear of retaliation would undermine the effects of individual’s endorsement of fairness over loyalty on reporting intentions.

Practical implications

As the social environment significantly affects someone’s whistleblowing intentions, there should be visible efforts to improve and to foster an ethical infrastructure in organizations.

Social implications

As fear of retaliation by peers is one of the most important determinants affecting the decision to report misconduct in general, there must be serious efforts from leaders to mitigate any threat of retaliation to those who come forward.

Originality/value

This work contributes to the discussion about individual and situational antecedents of whistleblowing. More importantly, it sheds light on one potential boundary condition for the influence of the fairness–loyalty tradeoff on whistleblowing decisions: severity of the transgression. The findings provide initial evidence that, for low-severity transgressions, fear of retaliation weakens the positive effects of one’s moral compass in terms of preference for fairness over loyalty on whistleblowing intentions.

Details

RAUSP Management Journal, vol. 56 no. 2
Type: Research Article
ISSN: 2531-0488

Keywords

Open Access
Article
Publication date: 13 December 2022

Manish Bansal

The study aims to investigate how the presence and absence of institutional equivalents (interaction of industry peers and local peers) affect the earnings management practices of…

1248

Abstract

Purpose

The study aims to investigate how the presence and absence of institutional equivalents (interaction of industry peers and local peers) affect the earnings management practices of firms.

Design/methodology/approach

The study uses discretionary accruals to operationalize earnings management. A sample of 18,744 Bombay Stock Exchange (BSE) listed firm years spanning over 12 financial years (March 2010–March 2021) has been considered and analyzed through panel data regression models.

Findings

The author’s results show that the earnings management practices of a firm's institutional equivalents and the firm's own earnings management are positively associated, implying that firms closely follow their institutional equivalents. This association is found to be more pronounced among focal firms when the difference between the earnings management levels of industry peers and local peers is greater. Further, the author find that large firms aggressively imitate their industry peers and local peers, whereas profitability does not influence their imitation behavior.

Practical implications

The author’s findings have implications for understanding peer imitation processes, particularly when firms face increasingly multifaceted institutional environments. It suggests auditors and analysts take into account the earnings management practices of local and industry peers while analyzing the client's financial statements and making forecasts, respectively.

Originality/value

The study is among the pioneering attempts to explore the domain of earnings management from the lens of institutional equivalence and provides compelling evidence that the interaction of industry peers and local peers impacts the earnings management practices of firms.

Details

Asian Journal of Accounting Research, vol. 8 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 3 March 2022

Yuanyuan Hu and Jiali Fang

This study investigates whether corporate executives, who are university alumni, influence each other's firm corporate social responsibility (CSR) performance.

1192

Abstract

Purpose

This study investigates whether corporate executives, who are university alumni, influence each other's firm corporate social responsibility (CSR) performance.

Design/methodology/approach

Drawing on social network theory, the authors hypothesise that a firm's CSR performance is positively associated with its peer firms' average CSR performance when the executives of the firm and its peer firms are university alumni. The study employs data from 1,685 listed firms and 4,906 executives who graduated from 585 different universities in China and runs multivariate regressions.

Findings

The results reveal a sizeable university peer influence on CSR performance. Such influence is even stronger for executives who graduated from elite universities (e.g. 985 or 211 universities), and universities or programmes that provide more opportunities for alumni reunions or networking (e.g. MBAs/EMBAs). Executives who are more influential in making firm decisions (e.g. CEOs/CFOs), as well as firms that are more likely to mimic the behaviour of others, also show higher degrees of university peer influence.

Practical implications

The results highlight the role of education in ethical decision-making.

Originality/value

This study documents evidence on a new determinant of firm CSR performance. The study sheds light on the impact of non-institutionalised personal ties, for example, university alumni networks, on CSR performance.

Details

China Accounting and Finance Review, vol. 24 no. 1
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 9 March 2020

Rebecca Wolf, Joseph M. Reilly and Steven M. Ross

This article informs school leaders and staffs about existing research findings on the use of data-driven decision-making in creating class rosters. Given that teachers are the…

2240

Abstract

Purpose

This article informs school leaders and staffs about existing research findings on the use of data-driven decision-making in creating class rosters. Given that teachers are the most important school-based educational resource, decisions regarding the assignment of students to particular classes and teachers are highly impactful for student learning. Classroom compositions of peers can also influence student learning.

Design/methodology/approach

A literature review was conducted on the use of data-driven decision-making in the rostering process. The review addressed the merits of using various quantitative metrics in the rostering process.

Findings

Findings revealed that, despite often being purposeful about rostering, school leaders and staffs have generally not engaged in data-driven decision-making in creating class rosters. Using data-driven rostering may have benefits, such as limiting the questionable practice of assigning the least effective teachers in the school to the youngest or lowest performing students. School leaders and staffs may also work to minimize negative peer effects due to concentrating low-achieving, low-income, or disruptive students in any one class. Any data-driven system used in rostering, however, would need to be adequately complex to account for multiple influences on student learning. Based on the research reviewed, quantitative data alone may not be sufficient for effective rostering decisions.

Practical implications

Given the rich data available to school leaders and staffs, data-driven decision-making could inform rostering and contribute to more efficacious and equitable classroom assignments.

Originality/value

This article is the first to summarize relevant research across multiple bodies of literature on the opportunities for and challenges of using data-driven decision-making in creating class rosters.

Details

Journal of Research in Innovative Teaching & Learning, vol. 14 no. 2
Type: Research Article
ISSN: 2397-7604

Keywords

Open Access
Article
Publication date: 30 March 2022

Stephen Bahadar and Rashid Zaman

Stakeholders' uncertainty about firms' value drives their urge to get information, as well as managerial disclosure choices. In this study, the authors examine whether and how an…

2373

Abstract

Purpose

Stakeholders' uncertainty about firms' value drives their urge to get information, as well as managerial disclosure choices. In this study, the authors examine whether and how an important source of uncertainty – the recent COVID-19 pandemic's effect on corporate social responsibility (CSR) disclosure – is beyond managerial and stakeholders' control.

Design/methodology/approach

The authors develop a novel construct for daily CSR disclosure by employing computer-aided text analysis (CATA) on the press releases issued by 125 New Zealand Stock Exchange (NZX) listed from 28 February 2020 to 31 December 2020. To capture COVID-19 intensity, the authors use the growth rate of the population-adjusted cumulative sum of confirmed cases in New Zealand on a specific day. To examine the association between the COVID-19 outbreak and companies' CSR disclosure, the authors employed ordinary least squares (OLS) regression by clustering standard error at the firm level.

Findings

The authors find a one standard deviation increase in the COVID-19 outbreak leads to a 28% increase in such disclosures. These results remained robust to a series of sensitivity tests and continue to hold after accounting for potential endogeneity concerns. In the channel analysis, the study demonstrates that the positive relationship between COVID-19 and CSR disclosure is more pronounced in the presence of a well-structured board (i.e. a large, more independent board and with a higher proportion of women on it). In further analysis, the authors find the documented relationship varies over the pandemic's life cycle and is moderated by government stringency response, peer CSR pressure and media coverage.

Originality/value

This paper is the first study that contributes to the scant literature examining the impact of the COVID-19 outbreak on CSR disclosure. Prior research either investigates the relationship of the CSR-stock return during the COVID-19 market crisis or examines the relationship between corporate characteristics including the quality of financial information and the reactions of stock returns during COVID-19. The authors extend such studies by providing empirical evidence that managers respond to COVID-19 by increasing CSR disclosure.

Details

China Accounting and Finance Review, vol. 24 no. 3
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 14 February 2020

Mirsada Serdarevic, Vicki Osborne, Amy Elliott, Catherine W Striley and Linda B Cottler

This study examined how youth would mitigate non-medical use of prescription medication among their peers.

1454

Abstract

Purpose

This study examined how youth would mitigate non-medical use of prescription medication among their peers.

Design/methodology/approach

The National Monitoring of Adolescent Prescription Stimulants Study (N-MAPSS) was conducted as an interview comprising 11,048 youth of 10–18 years of age between 2008 and 2011 from entertainment venues of 10 US urban, suburban, and rural areas. Using a mixed-methods approach, participants completed a survey culminating in open-ended questions asking: (1) How should kids your age be informed about prescription drugs and their effects? (2) If you ran the world, how would you stop kids from taking other people’s prescription medicines? (3) Why do people use prescription stimulants without a prescription? Responses from a random sample of 900 children were analyzed using qualitative thematic analyses.

Findings

The random sample of 900 youth (52 percent female, 40 percent white, with a mean age of 15.1 years) believed they should be educated about prescription drugs and their negative effects at schools, at home by parents, through the media, and health professionals. Youth would stop kids from using other people’s prescription drugs through more stringent laws that restricted use, and providing education about negative consequences of use. Peer pressure was the most common reason the youth gave for using other’s pills, though some reported taking them out of curiosity.

Originality/value

The importance of considering youth’s opinions on non-medical use of prescription medications is often overlooked. This evidence, from a peer perspective, could end the illicit use of prescription drugs among today’s youth.

Details

Journal of Health Research, vol. 34 no. 4
Type: Research Article
ISSN: 0857-4421

Keywords

Open Access
Article
Publication date: 10 September 2021

Raniya Abdullah Alsehibany

This study aims to examine Saudi female students' attitude toward peer feedback activity in writing classes with a list of questions for the students to follow during the…

1992

Abstract

Purpose

This study aims to examine Saudi female students' attitude toward peer feedback activity in writing classes with a list of questions for the students to follow during the activity, and to investigate the challenges that may prevent the use of such activity in Saudi EFL classes.

Design/methodology/approach

This study used a mixed-methods to ensure the credibility of the data and obtain clear descriptions about the topic. The study instruments are (1) Writing Essays, (2) Writing Checklist, (3) Questionnaire and (4) Semi-structured interview. The data were analysis with SPSS and o 10 software.

Findings

The study results indicated that students had a positive attitude toward peer feedback with a checklist in EFL writing class. For instance, their second written essay (post) has improved and has fewer mistakes than the first one. Also, most of the participants stated that peer feedback has improved their writing quality and has enhanced their writing awareness of their weaknesses and mistakes. Moreover, the interview had highlighted the main challenges that could affect using peer feedback in writing class. Finally, the results indicate the efficiency of peer feedback with a checklist in similar teaching contexts.

Research limitations/implications

The study focused on a small number of participants (30 students). Besides, the study dealt with students at university level only and the study focused on female students.

Practical implications

Based on the study finding, it is recommended that peer feedback should be integrated in all EFL writing classes at all levels. Based on the study finding, it is recommended that peer feedback should be incorporated in all EFL writing classes at all levels. Using checklist can help the students to become more independent learners and in time they will be able to correct their own mistakes.

Originality/value

This paper fulfills an identified need to identify how integrating peer feedback activity in writing class can improve the students' writing performance and help them to be independent learners.

Details

PSU Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Article
Publication date: 13 April 2020

Nigatu Wassie, Bekele Melese and Nahom Eyasu

The purpose of this study is to investigate the socioeconomic determinants of property crimes on convicted offenders in the Chilga district correctional institution (CDCI).

3482

Abstract

Purpose

The purpose of this study is to investigate the socioeconomic determinants of property crimes on convicted offenders in the Chilga district correctional institution (CDCI).

Design/methodology/approach

This study conducted a socioeconomic determinant of property crimes on convicted offenders using quantitative research. Respondents consisted of a random sample of 170 convicted offenders in CDCI. This study used descriptive statistics, logistic regression and Pearson correlations for analyzing the quantitative data in CDCI.

Findings

The results of the study showed that the age at first engagement, educational status, offender’s immediate economic situation and previous experience of the offender were the perceived reasons in one’s major property crime offending. However, average monthly income, peer effect and family structure (grown up with) were found to be non-perceived reasons. Youths who are unmarried, illiterate and unemployed offenders had over three times more probabilities of committing theft than robbery and burglary in the winter season, especially in February, because of the determinants of illiteracy and unemployment such as negligence for the future life. Furthermore, the convicted offenders who were illiterate, unemployed and raised by single parents have engaged in theft for the first time, but burglary and robbery by employed and literate offenders in more probable.

Originality/value

This paper takes a fresh perspective on knowledge about property crime and economic as well as criminological theories using various bodies of academic research. This paper’s insight will be helpful to fill the literature gaps; there are lot research studies with little investigations addressing to the issue of the determinants of property crime. It will also be useful for policymakers to mitigate the determinant of property crime.

Details

Journal of Financial Crime, vol. 30 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

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