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Book part
Publication date: 28 October 2024

Zagdbazar Davaadorj, Bolortuya Enkhtaivan, Wei Ning and Albi Alikaj

This paper examines whether there is a presence of behavioral consistency in CEOs' earnings management decisions. Based on insights from the career imprint theory, we propose that…

Abstract

This paper examines whether there is a presence of behavioral consistency in CEOs' earnings management decisions. Based on insights from the career imprint theory, we propose that firms are more likely to engage in earnings management when their newly appointed CEOs come from firms that were also involved in such practices. Empirical support was found by analyzing a dataset that tracks 855 CEO transitions. Additionally, we find that the strength of this effect is influenced by factors such as the age of the CEO when they joined their previous firm, the length of their tenure at the previous firm, the size of the former firm, and the strength of corporate governance in their current firm. Furthermore, additional tests support the idea of “moral cleansing” behavior in CEOs, but not the “slippery slope” mechanism.

Details

Advances in Accounting Behavioral Research Volume 28
Type: Book
ISBN: 978-1-83608-285-9

Keywords

Article
Publication date: 24 September 2024

Jiping Niu, Salih Zeki Ozdemir and Young Un Kim

The timeliness and quality of information provided to board members are crucial for them to effectively monitor and advise a firm. This study examines the influence of board…

Abstract

Purpose

The timeliness and quality of information provided to board members are crucial for them to effectively monitor and advise a firm. This study examines the influence of board composition and structure on (1) the board’s actions to mitigate the information asymmetry problem by implementing enterprise information systems (EIS) and (2) the board of directors’ awareness of information asymmetry, their perception of its causes and their efforts to address it.

Design/methodology/approach

Our research employs a mixed-methods approach. First, using data from 115 publicly listed Chinese companies, we empirically assess the likelihood of top-level EIS modules adoption at the firm level. Subsequently, through 23 semi-structured interviews, we aim to gain deeper insights into the behavioral motivations behind directors’ attempts to reduce information asymmetry.

Findings

The study reveals that boards with a higher number of independent directors or with a strategy committee – indicative of a greater concern regarding information asymmetry problems – are more inclined to adopt top-level EIS modules. Additionally, we identify three primary sources of information asymmetry that directors consider significant in prompting the adoption of top-level EIS modules to alleviate perceived information asymmetry.

Originality/value

This study contributes to both the corporate governance and information systems literature. The implementation and utilization of EIS at the board level have not been extensively explored previously. Moreover, while the issue of information asymmetry at the board level is recognized as a critical governance challenge, the ways in which directors perceive and address this issue remain largely unknown. Our research seeks to illuminate this relatively less-explored area.

Details

Industrial Management & Data Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 28 May 2024

Andrew Ridge, Gregory Peterson, Bastian Seidel and Rosie Nash

Psychosocial problems, including social isolation and loneliness, are prevalent in rural communities and can impact the use of health services and health outcomes. Current…

Abstract

Purpose

Psychosocial problems, including social isolation and loneliness, are prevalent in rural communities and can impact the use of health services and health outcomes. Current approaches to managing patients with predominantly psychosocial issues may not be the most appropriate. Social prescribing (SP) is a relatively new way of linking patients with sources of non-medical support within the community. Emerging literature suggests that community-based, non-medical activities are an effective and preferred approach to managing psychosocial problems. However, there is little evidence describing the attitudes of general practitioners (GPs) towards formal SP pathways.

Design/methodology/approach

This research will occur in a general practice in a rural area of Tasmania, Australia. The project will deliver an education module to rural GPs to highlight the benefits of SP and provide a streamlined pathway for referring patients to community support hubs. Existing community organisations will act as “link workers” to connect patients with suitable community activities. GPs will complete a baseline and follow-up survey to measure their perception of SP and the acceptability, feasibility and appropriateness of such an intervention.

Findings

The acceptability, feasibility and appropriateness of the pathway will be assessed using published measures. Free-text responses to open-ended questions will be used to complement the quantitative data. A hybrid effectiveness-implementation method will be used to gather information about the rate of uptake and quality of the SP referral process and identify barriers and facilitators of the process in a real-world setting.

Research limitations/implications

While qualitative data for SP programmes is predominantly positive, quantitative data is lacking. Although the planned project is relatively short, it will provide a basis for future SP programme implementation and guide the approach to data collection and implementation assessment.

Social implications

The barriers to and facilitators of introducing a SP programme in a rural general practice setting may be used to guide the development and implementation of future large-scale SP interventions. This research is both timely and relevant as the problem of social isolation and loneliness, especially in rural areas of Australia, is becoming more well-recognised as a driver of poor health and unnecessary health service usage.

Originality/value

Using SP to address psychosocial risks may reduce healthcare burden and costs. Few SP programmes have been delivered and formally assessed in Australia, and the best way to implement SP locally remains unclear. By delivering a SP intervention in a rural setting and assessing GPs’ responses, future SP projects will be better able to design and integrate social and medical care services.

Details

Journal of Integrated Care, vol. 32 no. 3
Type: Research Article
ISSN: 1476-9018

Keywords

Open Access
Article
Publication date: 6 September 2022

Rose Clancy, Ken Bruton, Dominic T.J. O’Sullivan and Aidan J. Cloonan

Quality management practitioners have yet to cease the potential of digitalisation. Furthermore, there is a lack of tools such as frameworks guiding practitioners in the digital…

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Abstract

Purpose

Quality management practitioners have yet to cease the potential of digitalisation. Furthermore, there is a lack of tools such as frameworks guiding practitioners in the digital transformation of their organisations. The purpose of this study is to provide a framework to guide quality practitioners with the implementation of digitalisation in their existing practices.

Design/methodology/approach

A review of literature assessed how quality management and digitalisation have been integrated. Findings from the literature review highlighted the success of the integration of Lean manufacturing with digitalisation. A comprehensive list of Lean Six Sigma tools were then reviewed in terms of their effectiveness and relevance for the hybrid digitisation approach to process improvement (HyDAPI) framework.

Findings

The implementation of the proposed HyDAPI framework in an industrial case study led to increased efficiency, reduction of waste, standardised work, mistake proofing and the ability to root cause non-conformance products.

Research limitations/implications

The activities and tools in the HyDAPI framework are not inclusive of all techniques from Lean Six Sigma.

Practical implications

The HyDAPI framework is a flexible guide for quality practitioners to digitalise key information from manufacturing processes. The framework allows organisations to select the appropriate tools as needed. This is required because of the varying and complex nature of organisation processes and the challenge of adapting to the continually evolving Industry 4.0.

Originality/value

This research proposes the HyDAPI framework as a flexible and adaptable approach for quality management practitioners to implement digitalisation. This was developed because of the gap in research regarding the lack of procedures guiding organisations in their digital transition to Industry 4.0.

Details

International Journal of Lean Six Sigma, vol. 15 no. 5
Type: Research Article
ISSN: 2040-4166

Keywords

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