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Prior studies document that managers engaged in shifting of non-operating revenue to operating revenue (revenue shifting) and shifting of operating expenses to non-operating expenses (expense shifting (ES)) within income statement to report inflated operating profits of firms. This study aims to identify the factors affecting revenue shifting and ES.

The operating revenue model (Malikov et al., 2018) and the core earnings expectation model (McVay, 2006) are used for measuring revenue shifting and ES, respectively. The panel data regression models are used to analyze the data for this study.

The study results show that large and old firms are engaged in revenue shifting, whereas small and young firms prefer ES over revenue shifting for reporting inflated operating profits. These results imply that firms choose the shifting strategy based on relative advantage and ease in execution. The results are robust after controlling for accruals earnings management, real earnings management and endogeneity bias.

It suggests investors minutely investigate the operating performance metrics of initial public offering firms that are relatively small and young while buying their shares. Besides, findings suggest accounting standard setters make more mandatory disclosure requirements for recording expense and revenue items in the income statement to curb this corporate misfeasance of classification shifting.

This is among the earlier attempts to identify firm-specific factors that incentivize firms to prefer one form of shifting over another. Second, the study jointly examines both forms of shifting by taking a uniform sample of firms over the same period. Most of the prior studies have examined one form at a time.

The study aims to investigates which form of classification shifting is preferred by firms to avoid the violation of debt covenants and whether the higher-audit quality constraints the shifting practices of firms incentivized to avoid covenant violations or not.

A sample of 1,644 Bombay Stock Exchange (BSE)-listed firms during the period 2009–2021 has been used in this study and tested through panel data regression models. Two forms of classification shifting, namely expense shifting and revenue shifting have been taken into account. The findings are validated through the propensity-score matching technique.

The findings deduced from the empirical evidence demonstrate that firms prefer revenue shifting over expense shifting to avoid covenant violations, consistent with the notion of the ease-need-advantage-based shifting framework, where firms are found to prefer a shifting tool with greater relative advantage. Further, the author finds that superior audit quality has a constraining effect on expense shifting, but not on revenue shifting, indicating the partial effectiveness of high-quality auditors in curbing the corporate misfeasance of classification shifting. These results are robust to the problem of endogeneity and self-selection bias.

The paper provides new evidence on debt market incentives behind classification shifting, where firms are found to substitute classification shifting forms to avoid covenant violations. Further, the study is among pioneering attempts to investigate the impact of audit quality on revenue shifting and document the non-constraining effect.

The purpose of this paper is to specifically investigate information seeking strategies that are used by scholars in the USA conducting research in languages other than English and the types of shifts that scholars make between strategies in planned, disruptive, and problematic situations.

Interviews and research diaries were employed to gather information from 16 subjects using seven different languages across seven disciplines. Grounded theory and the constant comparative method were used to analyze types of strategies and types of shifts between strategies.

This study identified four formal system strategies, seven informal resource strategies, four interactive human strategies, and one hybrid strategy. Subjects in the study selected informal resource and interactive human strategies more often as initial strategies while informal resource strategies are used as final strategies. Moreover, the findings presented a variety of shifts between strategies in planned, disruptive, and problematic situations.

Theoretically, this study introduces a new conceptual model – the information triangle – which facilitates the classification of strategies used by scholars throughout an information seeking task as well as the characterization of the shifts between strategies. Practically, this paper discusses implications for system designers, publishers, and support providers to better meet the needs of this specific group. A primary limitation is related to isolating the variables of language, culture, and geography from other possible factors such as domain knowledge, system knowledge, or limitations of the systems being used.

This study fills a gap in current research in relation to how language plays a role in the selection of and shifts between information seeking strategies used by scholars who rely on sources that are not in English.

This study examines the importance of income income-shifting arrangements of US multinational corporations (MNCs) on future stock price crash risk.

This study employs a sample of 7,641 corporation-year observations over the 2005–2017 period and uses ordinary least squares regression analysis.

The authors find that the income-shifting arrangements of MNCs are positively and significantly associated with stock price crash risk after controlling for corporate tax avoidance and other known determinants of stock price crash risk in the regression model. This result is robust to alternative measures of stock price crash risk and income-shifting, and several endogeneity tests. The authors also observe that income-shifting arrangements increase stock price crash risk both directly and indirectly through the information opacity channel. Finally, in cross-sectional analyses, the authors find that the positive association between income-shifting and stock price crash risk is more pronounced for MNCs that use tax haven subsidiaries and have weak corporate governance mechanisms.

The authors provide new empirical evidence that MNCs will likely face significant capital market consequences regarding their income-shifting arrangements.

This paper is a preliminary examination of a recently available translation of Attilio da Empoli’s 1926 Theory of Tax Incidence. This work has remained practically unknown to English readers despite considerable recognition in Italian and German journals. Compares and contrasts da Empoli and his book with two authors writing independently on tax incidence in close temporal proximity: Harry Gunnison Brown and Otto von Mering. Illustrates da Empoli’s novel ideas such as “oblique tax shifting” along with some of his numerous differences with the leading authorities of the time on the subject: Seligman, Edgeworth and Pantaleoni. Finds da Empoli’s work to be an early effort at extending questions of tax incidence beyond the boundaries of a narrow partial equilibrium approach.

Construction projects are complex projects taking place in dynamic environments, which necessitates accounting for different uncertainties during the planning stage. There is a significant lack of management tools for repetitive projects accounting for uncertainties in the construction environment. The purpose of this paper is to present an algorithm for the optimized scheduling of repetitive construction projects under uncertainty.

Fuzzy set theory is utilized to model uncertainties associated with various input parameters. The developed algorithm has two main components: optimization component and buffering component. The optimization component presents a dynamic programming approach that processes fuzzy numbers. The buffering component converts the optimized fuzzy schedule into a deterministic schedule and inserts time buffers to protect the schedule against anticipated delays. Agreement Index (AI) is used to capture the user’s desired level of confidence in the produced schedule while sizing buffers. The algorithm is capable of optimizing for cost or time objectives. An example project drawn from literature is analysed to demonstrate the capabilities of the developed algorithm and to allow comparison of results to those previously generated.

Testing the algorithm revealed several findings. Fuzzy numbers can be utilized to capture uncertainty in various inputs without the need for historical data. The modified algorithm is capable of optimizing schedules, for different objectives, under uncertainty. Finally AI can be used to capture users’ desired confidence in the final schedule.

Project planners can utilize this algorithm to optimize repetitive projects schedules, while modelling uncertainty in different input parameters, without the need for relevant historical data.

The purpose of this paper is to address a research gap relating to the understanding of how one type of manufacturing flexibility – mix flexibility – is achieved during day‐to‐day operations.

Constructs from coordination theory are used in order to understand the way in which physical manufacturing resources are coordinated during daily operations to produce a company's product mix. A multiple case study methodology is used to investigate the applicability of these constructs in the flour milling industry. Subsequently, a conceptual framework is proposed which captures the coordination mechanisms used in the achievement of mix flexibility.

The paper finds that mix flexibility requirements influence how a company achieves mix flexibility. Further, the findings indicate that, at an operational level, mix flexibility is achieved via the use of coordination mechanisms to manage specific dependencies relating to mix flexibility requirements.

Mix flexibility achievement was studied in a single industry. Future research can test the applicability of the conceptual framework in other manufacturing settings.

An empirical contribution to the study of manufacturing flexibility achievement has been made, where the application of constructs from coordination theory presents a novel approach to the study of manufacturing flexibility achievement.

Debates a controversial issue in healthcare management, that is, whether internal rotation (day‐night) or permanent night shifts is an appropriate shift system for nursing staff. A multidisciplinary approach draws together international research from the fields of occupational psychology, management, ergonomics and medicine. Explores evidence on sleep, physical and mental health, job satisfaction, performance, absenteeism, and social and domestic disruption, all important factors in considering appropriate shift patterns. Suggests that both nurse choice (or non‐choice) of shift and adjustment, or otherwise, of circadian rhythms are important causal factors influencing the debate. As no unequivocal picture emerges, recognizes some of the real and potential limitations of a paper of this kind; however, the balance of argument tends to favour the maintenance of permanent night shift nurses as opposed to the further extension of internal rotation systems. This is especially the case as many nurses will still be given a choice of shift pattern which may, in itself, negate some of the potential ill‐effects of night working. Decisions further to extend internal rotation may, in the light of the complex, ambiguous and equivocal evidence, be informed by partial knowledge and influenced by a managerial perspective.

The purpose of this paper is to explore information technology (IT) professionals' perception towards shift‐based work pattern used by globally distributed software development (GDSD) firms in Sri Lanka, in terms of the effects of shift work on them and strategies they used to cope with shift work.

A self‐administered survey questionnaire was chosen as the mode for data collection. Descriptive statistics and factor analysis were used for data analysis.

The findings led to identifying the characteristics of shift work environment, benefits and drawbacks of shift work for IT professionals, strategies used by IT professionals to cope with shift work, and their overall evaluation of the shift work environment.

The results of the questionnaire survey provided access to breadth of experience. If qualitative data had also been obtained they could have provided depth by adding insight and substance to the questionnaire survey.

The findings of the study suggest that shift work creates problems for IT professionals' health that call for improvements in the areas that are deleterious while retaining or enhancing those that are beneficial for the shift‐based workforce.

The paper provides an understanding of the consequences of shift work for the rhythm of minds and bodies, families and social lives and the routines of rest of the community, and ways to cope with shift work may help the industry to flourish at large.

Minimal literature has been found specific to the cohort of IT professionals engaged full‐time in GDSD on shift basis with respect to their view of it and issues related to their employment arrangement. It is expected that the findings of this study will provide insight into benefits, challenges and issues associated with shift work to allow individuals and organizational leaders to better understand and utilize shift‐based work pattern in GDSD. Further, it is expected that the findings of this study will be a source of general guidance in stimulating future research in this area.

W. Ross Ashby’s elementary non-trivial machine, known in the cybernetic literature as the “Ashby Box,” has been described as the prototypical example of a black box system. As far as it can be ascertained from Ashby’s journal, the intended purpose of this device may have been to exemplify the environment where an “artificial brain” may operate. This paper describes the construction of an elementary observer/controller for the class of systems exemplified by the Ashby Box – variable structure black box systems with parallel input.

Starting from a formalization of the second-order assumptions implicit in the design of the Ashby Box, the observer/controller system is synthesized from the ground up, in a strictly system-theoretic setting, without recourse to disciplinary metaphors or current theories of learning and cognition, based mainly on guidance from Heinz von Foerster’s theory of self-organizing systems and W. Ross Ashby’s own insights into adaptive systems.

Achieving and maintaining control of the Ashby Box requires a non-trivial observer system able to use the results of its interactions with the non-trivial machine to autonomously construct, deconstruct and reconstruct its own function. The algorithm and the dynamical model of the Ashby Box observer developed in this paper define the basic specifications of a general purpose, unsupervised learning architecture able to accomplish this task.

The problem exemplified by the Ashby Box is fundamental and goes to the roots of cybernetic theory; second-order cybernetics offers an adequate foundation for the mathematical modeling of this problem.