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1 – 10 of 208Opinion polls suggest that the far-right Alternative for Germany (AfD) could win its first state election, with the party leading in the polls in Thuringia and Brandenburg. The…
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DOI: 10.1108/OXAN-DB289017
ISSN: 2633-304X
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Geographic
Topical
Despite the growing body of empirical literature on earnings management in municipal bodies and enterprises on the municipal level, the theoretical foundations often remain…
Abstract
Purpose
Despite the growing body of empirical literature on earnings management in municipal bodies and enterprises on the municipal level, the theoretical foundations often remain limited. This article contributes to filling this research gap by discussing the agency relationships between entities, managers, politicians and the electorate based on the framework of political economy or, more specifically, economic theory of political action. It derives theoretical explanations for earnings management in municipally owned enterprises based on political-economic approaches and provides conceptual guidelines for further theoretical and empirical research in this field.
Design/methodology/approach
The article discusses three specific theoretical approaches of political economy (political budget cycles/election cycles, interest fragmentation and partisan ideology) and applies them to the governance structures of municipally owned enterprises. For each of the perspectives, predictions about the use of earnings management and its possible motivations are derived.
Findings
The study shows that political budget cycles/election cycles, interest fragmentation and partisan ideology in municipal decision-making bodies can serve as possible explanations as to which extent managers of municipally owned enterprises present manipulated financial statements. All three approaches can help to explain the prevalence of earnings management but lead to different results regarding the methods and aims of earnings management.
Originality/value
As a significant portion of the current literature on earnings management in municipally owned enterprises lacks a theoretical foundation, our article aims to fill this caveat. To do so, we introduce three new conceptual perspectives that explain the prevalence of earnings management in such enterprises and the political-economic environments that are more likely to produce manipulated financial statements.
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İrem Taştan and Zeynep Ozdamar Ertekin
This study aims to explore how a postmodern tribe enacts and re-interprets ideologies as a part of consumers’ collective experience, to enhance our understanding of consumer…
Abstract
Purpose
This study aims to explore how a postmodern tribe enacts and re-interprets ideologies as a part of consumers’ collective experience, to enhance our understanding of consumer communities in conjunction with ideological capacities.
Design/methodology/approach
The community of “presenteers” is conceptualized as a self-organized tribe with heterogeneous components that generate capacities to act. Netnographic observation was conducted on 18 presenteer accounts and lasted around six months. Real-time data were collected by taking screenshots of the posts and stories that these users created and publicly shared. Data were analysed by adopting assemblage theory, combining inductive and deductive approaches. Firstly, a qualitative visual-textual content analysis of the tribe’s defining components was conducted. Then, the process continued with the thematic analysis of the ideological underpinnings of the tribe’s enactments.
Findings
Findings shed light on the ways in which consumer communities interpret the entanglement of religious, political, and cultural ideologies in shaping their experiences. In the case of the presenteers tribe, findings reflect a novel ideological interplay between neo-Ottomanism, post-feminism and consumerism.
Research limitations/implications
The study offers a deep dive into a unique tribe that is being organized around the consumer-created practice of “presenteering” and investigates consumer communalization in alignment with the ideological turn in culture-oriented interpretative research on consumers, consumption, and markets. This exploration helps to bridge the research on the communalization of consumers with the recent discussions of ideology in the postmodern market.
Originality/value
The study offers a deep dive into a unique tribe that is being organized around the consumer-created practice of “presenteering” and investigates consumer communalization in alignment with the ideological turn in culture-oriented interpretative research on consumers, consumption, and markets. This exploration helps to bridge the research on the communalization of consumers with the recent discussions of ideology in the postmodern market.
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The centre-right Christian Democratic Union/Christian Social Union (CDU/CSU), far-right Alternative for Germany (AfD) and the far-left Alliance Sahra Wagenknecht (BSW) were the…
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DOI: 10.1108/OXAN-DB287737
ISSN: 2633-304X
Keywords
Geographic
Topical
Abstract
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Centre-right and populist right-wing parties made gains in June's EP elections. Reflecting pressure from her centre-right European People’s Party (EPP), von der Leyen has…
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DOI: 10.1108/OXAN-DB288860
ISSN: 2633-304X
Keywords
Geographic
Topical
EU: Parliament will be more right-wing
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DOI: 10.1108/OXAN-ES287597
ISSN: 2633-304X
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Geographic
Topical
Roberto Cabaleiro and Enrique Buch
It was to investigate whether gender diversity – gender balance – within political municipal government teams affected the municipal indebtedness. Government ideology, the gender…
Abstract
Purpose
It was to investigate whether gender diversity – gender balance – within political municipal government teams affected the municipal indebtedness. Government ideology, the gender of the mayor and the wealth of the municipal environment were considered as moderators.
Design/methodology/approach
We used GMM estimators on two dynamic models and a sample of 144 Spanish municipalities with more than 50,000 inhabitants for the period 2013–2022.
Findings
Gender diversity within government teams reduces the municipal debt. Furthermore, the government right-wing ideology and the female gender of the mayor are robust moderators of the effects of the gender diversity within government teams on institutional indebtedness.
Research limitations/implications
The differences in financial autonomy and powers to apply public policies by municipalities in the different countries, as well as some differential aspects within the right-wing ideological spectrum, may condition our findings. Within relational demography, gender diversity impacts municipal performance, opening the way to explore other relations in future research.
Practical implications
The tendency to implement legislation to try to achieve high gender balances within political decision-making bodies generates higher gender diversity, and our research shows that it leads to a better financial performance, a matter of transcendental importance for EU, credit rating agencies, and lenders.
Originality/value
This study provides new knowledge about the effect of gender within political decision-making bodies on municipal budgetary management. It is the first research analysing the impact of gender balance in the strict sense within decision-making bodies on municipal indebtedness.
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It is trailing the opposition Labour Party by an average of 20 percentage points (pp) and its prospects have been further damaged by the decision of Nigel Farage to contest the…