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1 – 10 of over 85000The main objective of this study is to investigate whether adoption of International Financial Reporting Standards (IFRS) improve the quality of financial reporting in Nigeria…
Abstract
The main objective of this study is to investigate whether adoption of International Financial Reporting Standards (IFRS) improve the quality of financial reporting in Nigeria. Financial reporting quality was measured in terms of fundamental qualitative characteristics such as relevance and faithful representation and enhancing qualitative characteristics such as understandability, comparability, verifiability, and timeliness as contained in the conceptual framework. The study was conducted on a sample of 162 companies listed on the Nigerian Stock Exchange. A compound measurement tool in form of an index was developed to comprehensively assess the quality of financial reporting based on information disclosed in the financial statement of the selected companies. From both univariate and multivariate analysis, I found strong evidence suggesting that accounting standard used in the preparation of financial statement have significant influence on the quality of financial report of the reporting entity. The result persists for all the three models (overall financial reporting quality, fundamental, and enhancing qualitative characteristics) tested in this analysis. The result also revealed that apart from firm age and firm growth, most of the firm-specific variables investigated have statistically significant influence on the financial reporting quality.
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The purpose of this paper is to advocate for a clearer and less fragmentary use of qualitative research in the increasingly interdisciplinary research setting of information…
Abstract
Purpose
The purpose of this paper is to advocate for a clearer and less fragmentary use of qualitative research in the increasingly interdisciplinary research setting of information science.
Design/methodology/approach
The paper performs a textual analysis of more than 500 peer‐reviewed articles to assess information science's involvement with qualitative research. The paper undertakes historical criticism to trace qualitative research in the reviews of information science for the last three decades.
Findings
Authors are unclear and lax in their uses of basic research terms. Authors do not account for qualitative research's characteristics, methods, and contributions to information science's bodies of knowledge. Only 4.3 percent of published articles mention their contributions to information science's literature whereas 5.6 percent mention qualitative method(s) in their abstracts. Publications do not show (intra‐)collaboration between areas of information science. Information science's contributions to the theoretical discussions of the wider scientific community are lacking.
Originality/value
The paper discusses afresh information science's qualitative research. The paper suggests a tighter and long‐term investment of information science in qualitative research and the formation of the information science's own theorists and theory‐illumined practitioners. The paper puts forth some practical recommendations.
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Alonso Moreno, Michael John Jones and Martin Quinn
The purpose of this paper is to longitudinally analyse the evolution of multiple narrative textual characteristics in the chairman’s statements of Guinness from 1948 to 1996, with…
Abstract
Purpose
The purpose of this paper is to longitudinally analyse the evolution of multiple narrative textual characteristics in the chairman’s statements of Guinness from 1948 to 1996, with the aim of studying impression management influences. It attempts to contribute insights on impression management over time.
Design/methodology/approach
The paper attempts to contribute to external accounting communication literature, by building on the socio-psychological tradition within the functionalist-behavioural transmission perspective. The paper analyses multiple textual characteristics (positive, negative, tentative, future and external references, length, numeric references and first person pronouns) over 49 years and their potential relationship to profitability. Other possible disclosure drivers are also controlled.
Findings
The findings show that Guinness consistently used qualitative textual characteristics with a self-serving bias, but did not use those with a more quantitative character. Continual profits achieved by the company, and the high corporate/personal reputation of the company/chairpersons, inter alia, may well explain limited evidence of impression management associated with quantitative textual characteristics. The context appears related to the evolution of the broad communication pattern.
Practical implications
Impression management is likely to be present in some form in corporate disclosures of most companies, not only those companies with losses. If successful, financial reporting quality may be undermined and capital misallocations may result. Companies with a high public exposure such as those with a high reputation or profitability may use impression management in a different way.
Originality/value
Studies analysing multiple textual characteristics in corporate narratives tend to focus on different companies in a single year, or in two consecutive years. This study analyses multiple textual characteristics over many consecutive years. It also gives an original historical perspective, by studying how impression management relates to its context, as demonstrated by a unique data set. In addition, by using the same company, the possibility that different corporate characteristics between companies will affect results is removed. Moreover, Guinness, a well-known international company, was somewhat unique as it achieved continual profits.
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Elina Elisabet Haapamäki and Juha Mäki
The purpose of this paper is to investigate the comment letters (CLs) in the standard-setting process of audits of less complex entities (LCEs). The objective is to gain insight…
Abstract
Purpose
The purpose of this paper is to investigate the comment letters (CLs) in the standard-setting process of audits of less complex entities (LCEs). The objective is to gain insight into the overall picture of the CLs and to report on areas where comment providers agree or disagree with IAASB's Part 10.
Design/methodology/approach
A content analysis of 60 comment letter (CLs) was conducted to investigate the suggested additional Part 10 on audits of groups' financial statements in the proposed ISA for LCEs. Hence, this study examines three specific topics: (1) the views related to the use of the International Standard on Auditing (ISA) for LCEs for group audits in which component auditors are involved, (2) the proposed group-specific qualitative characteristics to describe the scope of group audits and, finally, (3) insights into the content of the proposed Part 10 and related conforming amendments. The Gioia method is used to provide a holistic approach to concept development of the arguments about the new Part 10.
Findings
The CLs stated that, while the proposed Part 10 has some weak points, it still provides a solid and practical structure within which to undertake an LCE group audit and a promising basis for further development. For instance, when discussing the improvements, the CLs stated that Part 10 should allow for more auditor judgment when determining when the involvement of component auditors renders a group audit complex. In addition, the CLs asserted that professional judgment should be engaged when considering the qualitative characteristics and the complexity of the group.
Originality/value
This study contributes to the very scarce research about the ISA for LCEs and the role of lobbying in shaping the audit standard-setting process.
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Elisabeth E. Bennett and Rochell R. McWhorter
The purpose of this paper is to explore the role of qualitative research in causality, with particular emphasis on process causality. In one paper, it is not possible to discuss…
Abstract
Purpose
The purpose of this paper is to explore the role of qualitative research in causality, with particular emphasis on process causality. In one paper, it is not possible to discuss all the issues of causality, but the aim is to provide useful ways of thinking about causality and qualitative research. Specifically, a brief overview of the regularity theory of causation is provided, qualitative research characteristics and ontological and epistemological views that serve as a potential conceptual frame to resolve some tensions between quantitative and qualitative work are discussed and causal processes are explored. This paper offers a definition and a model of process causality and then presents findings from an exploratory study that advanced the discussion beyond the conceptual frame.
Design/methodology/approach
This paper first conceptually frames process causality within qualitative research and then discusses results from an exploratory study that involved reviewing literature and interviewing expert researchers. The exploratory study conducted involved analyzing multiple years of literature in two top human resource development (HRD) journals and also exploratory expert interviews. The study was guided by the research question: How might qualitative research inform causal inferences in HRD? This study used a basic qualitative approach that sought insight through inductive analysis within the focus of this study.
Findings
The exploratory study found that triangulation, context, thick description and process research questions are important elements of qualitative studies that can improve research that involves causal relationships. Specifically, qualitative studies provide both depth of data collection and descriptive write-up that provide clues to cause-and-effect relationships that support or refute theory.
Research limitations/implications
A major conclusion of this study is that qualitative research plays a critical role in causal inference, albeit an understated one, when one takes an enlarged philosophical view of causality. Equating causality solely with variance theory associated with quantitative research leaves causal processes locked in a metaphoric black box between cause and effect, whereas qualitative research opens up the processes and mechanisms contained within the box.
Originality/value
This paper reframed the discussion about causality to include both the logic of quantitative studies and qualitative studies to demonstrate a more holistic view of causality and to demonstrate the value of qualitative research for causal inference. Process causality in qualitative research is added to the mix of techniques and theories found in the larger discussion of causality in HRD.
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Alireza Amini, Seyyedeh Shima Hoseini, Arash Haqbin and Vahideh Shahin
Recognizing women’s potential and directing their talents to realize these potentials can be of great benefit. Accordingly, this paper aims to identify the characteristics of…
Abstract
Purpose
Recognizing women’s potential and directing their talents to realize these potentials can be of great benefit. Accordingly, this paper aims to identify the characteristics of entrepreneurial intelligence in female entrepreneurs, drawing on a national-level study and the international literature on this topic.
Design/methodology/approach
The present paper conducted two studies. First, 15 female entrepreneurs in the Guilan province of Iran, who were selected using purposive sampling, were interviewed to identify the characteristics of entrepreneurial intelligence nationally. The data gathered by interviews were analyzed using inductive content analysis. Then, their validity was tested using qualitative validation and analyzed using Shannon entropy. In the second study, the characteristics of female entrepreneurial intelligence were identified through a qualitative metasynthesis. The results of the two studies were compared together.
Findings
This categorized entrepreneurial intelligence into six categories, namely, entrepreneurial insights, cognitive intelligence, social intelligence, intuitive intelligence, presumptuous intelligence and provocative intelligence. Ultimately the characteristics of women’s entrepreneurial intelligence in each category were compared according to the national-level study and the international literature.
Originality/value
This study has the potential to discover credible and robust approaches for further examining the contextualization of women’s entrepreneurial intelligence at both national and international levels, thereby advancing new insights. By conceptualizing various dimensions of entrepreneurial intelligence for the first time and exploring how contextual factors differ across nations and internationally for women’s entrepreneurship, this paper challenges the assumption that the characteristics of women’s entrepreneurial intelligence are uniform across the world.
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– The purpose of this paper is to select the best scaling coefficient during the quantitative-qualitative conversion.
Abstract
Purpose
The purpose of this paper is to select the best scaling coefficient during the quantitative-qualitative conversion.
Design/methodology/approach
Cloud model can describe the qualitative concept of randomness and fuzziness, achieve uncertain transition between qualitative and quantitative in the field of multi-criteria group decision and has been receiving widespread attention. This paper discusses scale conversion issues of the cloud model when evaluating qualitative information. In order to improve the accuracy of the evaluation on multi-attribute decision problems based on uncertainty of natural linguistic information, this paper proposes a method of self-testing cloud model based on a composite scale (with the exponential scale and the scale as a basis).
Findings
Through experimental verification results show that under composite scale, the best suitable selection of can effectively improve the accuracy and reliability of decision results.
Originality/value
This research presents a new approach to determine the suitable value for coefficient based on uncertain knowledge of natural multi-criteria group decision making, and gives concrete steps and examples. This method has positive significance to improve the quality of qualitative and quantitative conversion based on cloud model.
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Camelia Delcea, Emil Scarlat and Liviu‐Adrian Cotfas
This paper attempts to identify the strength of the relation between the quality characteristics of companies that are activating in an economy and their performance.
Abstract
Purpose
This paper attempts to identify the strength of the relation between the quality characteristics of companies that are activating in an economy and their performance.
Design/methodology/approach
In the quality characteristics sphere were included almost all the elements related to company's behaviour on a market, in an uncertain environment and in the relations developed with stockholders. And what theory can better shape this relation than grey systems theory, a theory of uncertainty and of continual changes? At first, all of these qualitative characteristics that are reflecting company's activity have been divided into six categories for a better reality reflection. A performance indicator was also depicted by taking into consideration each company's managerial objectives.
Findings
By applying grey relational analysis (GRA) in a case of eight Romanian firms, the results were convincing: not only that these characteristics determine firm's evolution, but, by knowing them and acting properly on them, firm's extreme situations (such as insolvency or bankruptcy) can be avoided.
Practical implications
The method exposed in the paper can be used for any company for evaluating the linkage between its main characteristics and the way its performance can evolve.
Originality/value
The paper succeeds in identifying the linkage between the characteristics of a company at a certain point and its performance by using one of the newest developed theories: grey systems theory.
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Wojciech Fedyk, Mariusz Sołtysik, Piotr Oleśniewicz, Jacek Borzyszkowski and Jeffrey Weinland
This study aims to investigate the human resources management of regional tourism organizations (RTOs) in Poland as a condition for organization effectiveness and presents a model…
Abstract
Purpose
This study aims to investigate the human resources management of regional tourism organizations (RTOs) in Poland as a condition for organization effectiveness and presents a model of RTO operation in destination management organizations for improved effectiveness.
Design/methodology/approach
The study was of qualitative nature because of the scope of the examined features and analyses of RTO effectiveness (here in relation to human resources). The research involved the following stages: desk research of secondary sources, pilot diagnostic survey and diagnostic survey proper, qualitative and statistical analyses. First, an analysis of secondary sources regarding conditions of RTO operation effectiveness took place. Next, a questionnaire was used to collect empirical data from 137 respondents from the same 13 group types, in equal numbers from each organization in the entire population of 16 RTOs.
Findings
The research identified 197 organizational effectiveness variables, in four feature groups: the effectiveness of statutory and economic objectives, stakeholders’ benefits from cooperating with RTOs and general characteristics of RTO operation effectiveness. The findings suggest that the characteristics of RTO employees influence organizational effectiveness, especially from the perspective of the organization’s stakeholders. There is a need for strong support for RTO employee structures as a measure to raise organization effectiveness.
Practical implications
Specific human resources practices are identified for the effectiveness of non-enterprise organizations (employee character and structure) that constitute an essential component of the management system at regional and national levels. New directions for RTO operations are also proposed.
Originality/value
The study fills a substantial and identified knowledge gap in assessing organization effectiveness level against the quality characteristics of RTO human resources. The analysis allowed the creation of a multidimensional and universal model of RTO effectiveness investigation, which facilitates comparative analysis of organizations despite their strong diversity. It can be implemented in assessing the effectiveness of other non-enterprise organizations in the context of tourism.
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