Search results

This study aims to examine how the parent firm’s foreign direct investment (FDI) motive influences the roles of corporate boards and CEO appointment of foreign subsidiaries in the context of emerging market multinational enterprises (EMNEs). Based on the agency and resource dependence theories, foreign subsidiary boards mainly serve two governance roles: an internal role focusing on monitoring subsidiary operations and resource flows with parent firms and an external role aimed at securing local operational effectiveness. This paper specifically examines the composition of foreign subsidiary boards in terms of board independence and expatriate director ratio, and whether the CEO is an expatriate, which reflects the emphasized role.

This paper collects data on listed foreign subsidiaries of Chinese MNEs between 2005 and 2021. The final sample includes 754 subsidiary-year observations across 20 host economies. The analysis is conducted using Hausman–Taylor estimation.

This paper finds that strategic asset-seeking FDI motive is associated with a lower expatriate director ratio, a higher independent director ratio and a higher likelihood of hiring nonexpatriate CEOs. In contrast, foreign subsidiaries established with the motive of institutional escape to tax havens result in a higher expatriate director ratio, lower independent director ratio and lower likelihood of hiring nonexpatriate CEOs.

To the best of the authors’ knowledge, this study is the first to explore how FDI motives influence board composition of foreign subsidiaries and appointment of subsidiary CEOs. Theoretically, this paper draws upon agency theory and resource dependence theory to extend their application to foreign subsidiaries of EMNEs. The findings enhance the understanding of international corporate governance.

This study aims to examine the over 60-year evolution of behavioral accounting research (BAR), with the main aim of critically and accurately tracing its past, present and future.

This study used Scopus and Google Scholar databases to collect 2,263 articles of BAR published on relevant accounting journals. Thus, this study used Bibliometrix to provide a temporal overview of articles and a temporally oriented network co-occurrence analysis of BAR topics.

This study retraces the history of BAR since its origins and, also on the basis of triggering events inside (e.g. Nobel Prizes for behavioral economics studies) and outside (e.g. accounting scandals) the academic debate, this study critically discusses the evolution and interconnections of BAR topics. Then, future research is addressed toward main promising avenues, thus integrating recent technological applications into the behavioral accounting experimental designs to improve their external validity, exploring the potential positive effects of professionals’ heuristics in performing accounting tasks under certain environmental conditions, exploiting behavioral accounting frameworks to analyze and improve sustainability reporting and sustainability performance management.

Although BAR is rich of contributions, including subfields and contaminations, it lacks a holistic evaluation of its origins, development and future perspectives. In this vein, to the best of the authors’ knowledge, this is the first study to use a bibliometric analysis to evaluate the evolution of BAR.

The construction sector is recognized for subjecting its workers to various psychological pressures and mental stressors. As a result, it is crucial to explore and discover effective strategies to support these workers in managing and enduring these demanding circumstances. Mental toughness is a concept that has been advocated to aid individuals in coping and adapting to pressures and challenges. Therefore, it is imperative to explore strategies critical to developing mental toughness among construction professionals. Thus, the purpose of this study is to identify critical strategies for the development of mental toughness among construction professionals.

A comprehensive literature review was conducted using Google Scholar, Scopus, ScienceDirect and PubMed databases to identify the strategies for the development of mental toughness. These identified strategies were used to develop a structured closed-ended questionnaire to aid in data collection. Of the 317 questionnaires distributed, 207 were collected and used for data analysis. The data were analysed using mean score ranking and one sample t-test.

The study highlighted 12 critical strategies for the development of mental toughness among construction professionals. These include recognizing and rewarding achievements, taking time for self-care, organizing mental training programs, using positive self-talk, embracing a growth mindset, providing social support/developing a strong support network, creating a challenging training environment, engaging in regular physical exercise, fostering a mastery motivational climate, setting clear but challenging goals, practicing mental imagery and practicing reflection on setbacks and failures. The analysis results indicated that all of the strategies, except one (which involves practicing reflection on setbacks and failures), displayed significance. By incorporating these strategies, construction firms and the industry as a whole can empower their workforce to cope and/or overcome the various demands and stressors that work and life places on them.

The study highlights the significance of recognizing and rewarding achievements, fostering a growth mindset and implementing mental training programs to cultivate mental toughness among construction professionals. Moreover, promoting self-care practices and offering social support are essential strategies for enhancing mental resilience in the construction industry. By adopting these evidence-based approaches, construction organizations can create a mentally tough workforce capable of handling the challenges and demands of the industry effectively.

This study contributes significantly to the general body of knowledge in mental health management among employees in the construction industry. It does set the pace for the development of the general well-being of construction professionals in the achievement of mental toughness goals.

This study investigates the impact of tax planning, both independently and in conjunction with earnings management, on the persistence of earnings and its various components.

In this study, tax planning refers to corporate strategies aimed at minimizing taxes, while earnings management involves manipulating reported earnings through accounting accruals. The analysis uses a dataset of US companies from 1989 to 2016 and includes a series of regression tests.

The study finds that firms implementing aggressive tax strategies exhibit lower persistence in cash flows from operations and earnings. Furthermore, companies using both aggressive tax planning and earnings management techniques show the lowest persistence in total accruals, cash flows from operations and reported earnings.

Our sample of US firms limits generalizability. Future research could explore the international impacts of tax planning and earnings management on earnings quality and include post-2016 data for insights on the 2018 tax cuts and COVID-19. Investigating other earnings quality measures and their influence on investors and analysts could enhance performance assessment.

This research identifies key factors influencing the interpretation of financial statements, offering valuable insights for regulators, auditors, tax authorities, financial analysts and other users with significant practical and social implications.

This study contributes to prior research by highlighting the need to investigate the real effects of tax avoidance and extends prior research by examining the impact of high levels of tax planning, along with aggressive earnings management, on earnings persistence.

Practitioner architects who teach design move between their professional practice and teaching, and these different work contexts and cultures shape their identity. When teaching, they need to self-regulate in order to perform independently and develop their teaching. This paper discusses what practitioner architects who teach design say they do in design studios, their conceptions about roles in design studios, how they develop their ability for evaluative judgement and shape their identity.

This study employs case study methodology. It relies on data collected via semi-structured interviews and focus group discussions. The audio recordings were transcribed and analysed by identifying persistent words, phrases and ideas that were grouped into themes. Each “idea” is drawn from terms used by participants (e.g. characterising aspects of their practices) and researchers’ interpretations and/or based on existing ideas (e.g. found in the literature). The “theory of practice architectures” is employed as a framework of analysis to investigate what professional architects who teach design say they do in studios and their conceptions of their roles, design teaching and development of teaching expertise.

Findings show that practitioner architects who teach design employ evaluative judgement to provide constructive feedback to students and monitor the quality of their own projects. They also use evaluative judgement to assess the quality of their own teaching and hence self-regulate their professional development as design educators. Participants do not identify as teachers; rather their identity is firmly rooted in professional practice.

The study focuses on practitioner architects who teach design and explores how they develop their ability for evaluative judgement and shape their identity through the lens of “theory of practice architectures” which offered a comprehensive view of practices as encompassing conceptions, intentions, actions and outcomes.