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Executive summary
Publication date: 8 January 2024

ECUADOR: Fito disappearance to bolster for Noboa plans

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DOI: 10.1108/OXAN-ES284426

ISSN: 2633-304X

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Article
Publication date: 4 April 2023

Francisco Sánchez, Begoña Giner and Belén Gill-de-Albornoz

This study analyzes the factors behind the decisions made by the largest listed Chilean companies that mandatorily adopted the International Financial Reporting Standards (IFRS…

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Abstract

Purpose

This study analyzes the factors behind the decisions made by the largest listed Chilean companies that mandatorily adopted the International Financial Reporting Standards (IFRS) in 2009 to present comparative IFRS financial statements that year. The authors focus on the role of the expected impact of the change in the accounting standards on a company's financial position as a determinant of this decision.

Design/methodology/approach

The sample comprises 105 nonfinancial companies, of which 57 decided to present comparative IFRS financial statements (full adoption) and 48 did not (proforma adoption). Logistic regression is employed to model the decision of interest.

Findings

The decision for full adoption is positively associated with the company's expectation that the change in the accounting standards would improve its financial position, albeit only up to a certain threshold, as evidenced by their inverse U-shaped association.

Originality/value

IFRS adoption in Chile creates a unique scenario that allows us to contribute to the literature on the determinants of voluntary disclosure by focusing on a specific case in which the decision to disclose comparative financial statements is associated with mandatory IFRS adoption. The present study provides evidence that opportunistic behavior influences this decision.

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Baltic Journal of Management, vol. 18 no. 3
Type: Research Article
ISSN: 1746-5265

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Article
Publication date: 29 July 2021

Adhitya Agri Putra, Nanda Fito Mela and Ferdy Putra

This study aims to examine the effect of managerial ability on real earnings management (hereafter REM) in family firms.

687

Abstract

Purpose

This study aims to examine the effect of managerial ability on real earnings management (hereafter REM) in family firms.

Design/methodology/approach

The sample consists of 864 firms-years listed in the Indonesian Stock Exchange. REM is measured by abnormal activities. Managerial ability is measured by data envelopment analysis. Data analysis uses random-effect regression analysis.

Findings

Family firms reduce the possibility of higher ability managers to engage in REM. Compare to non-family firms, higher ability managers in family firms are more likely to engage in REM to improve future earnings.

Research limitations/implications

This research only uses efficiency score data envelopment analysis to measure managerial ability while the managerial ability is, by nature, multi-dimensional and unobservable. This research also does not find the role of professional Chief Executive Officer (hereafter CEO) in the family firms in REM behavior because does not consider the professional CEO motivation (e.g. compensation structure).

Practical implications

This research is expected to help family firms formulate managers' selection based on managerial ability. This research also is expected to help investors and creditors to put their funds in the family firms with higher ability managers that reduce earnings information distortion.

Originality/value

To the best of the author’s knowledge, this research is the first research that examines the managerial ability on REM in Indonesian family firms. This research also contributes to fil the findings gap in managerial ability and REM.

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Corporate Governance: The International Journal of Business in Society, vol. 21 no. 7
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 15 April 2022

Adhitya Agri Putra, Nanda Fito Mela and Ferdy Putra

This research aims to examine the moderating role of green chief executive officer (CEO) in the effect of managerial ability (MA) on environmental performance (ENV).

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Abstract

Purpose

This research aims to examine the moderating role of green chief executive officer (CEO) in the effect of managerial ability (MA) on environmental performance (ENV).

Design/methodology/approach

This research’s sample consists of 197 manufacturing firm-years that are listed on the Indonesian Stock Exchange and the Program Penilaian Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (PROPER) participants. Data analysis use industry- and year-effect regression analysis.

Findings

The result shows that MA improves ENV when led by a green CEO. It indicates that a green CEO with higher MA considers environmental responsibilities as a valuable investment to create business competitive advantages and sustainability.

Research limitations/implications

First, this research only uses the PROPER participants as the research sample. Second, by nature, MA measurement errors might still exist because it is hard to determine the MA with qualitative factors. Third, this research does not split the environmental responsibilities into a wider spectrum, such as environmental–business, environmental–regulation or environmental–ethical spectrum.

Originality/value

This research provides new evidence that higher MA by green CEO increases ENV in Indonesia. This research also gives a contribution to fill the inconsistent previous findings of MA and ENV.

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Social Responsibility Journal, vol. 19 no. 4
Type: Research Article
ISSN: 1747-1117

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Book part
Publication date: 4 October 2019

Àngels Fitó-Bertran and María-Jesús Martínez-Argüelles

‘Education for employability’ has been the mantra of the European Higher Education Area (EHEA) since its inception. To attain that, the 28 participating countries agreed to…

Abstract

‘Education for employability’ has been the mantra of the European Higher Education Area (EHEA) since its inception. To attain that, the 28 participating countries agreed to implement reforms aimed at bridging higher education (HE) curricula and learning strategies and the labour market demands. Indeed, the global financial crisis and the euro area crisis and the surge in youth unemployment they led to have reconfirmed the validity of this policy imperative. Clearly, several challenges beset the transition from content- to competence-based HE. By elaborating on the case of the Open University of Catalonia (UOC) this chapter, identifies and discusses them critically. Recommendations relevant for HE leadership conclude the discussion.

Details

Management and Administration of Higher Education Institutions at Times of Change
Type: Book
ISBN: 978-1-78973-628-1

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Executive summary
Publication date: 9 January 2024

ECUADOR: Exceptional security measures may endure

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DOI: 10.1108/OXAN-ES284442

ISSN: 2633-304X

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Article
Publication date: 9 March 2020

Vincent Tawiah and Pran Boolaky

The purpose of this paper is to provide evidence of how convergence to International Financial Reporting Standards (IFRS) impacts accounting values and the determinants of…

765

Abstract

Purpose

The purpose of this paper is to provide evidence of how convergence to International Financial Reporting Standards (IFRS) impacts accounting values and the determinants of variation in equity adjustments among Indian companies.

Design/methodology/approach

Using a sample of 323 listed companies, the authors empirically test whether there is a significant difference between converged IFRS (Ind.AS) and Indian Generally Accepted Accounting Principles (GAAP) (AS) reported figures and ratios and why companies adjust differently.

Findings

This paper reveals that fair valuation under Ind.AS causes a significant decrease in goodwill. A substantial decrease in both current and long-term liabilities because of non-recognition of proposed dividend, discounting of long-term provision per Ind.AS was also found. The variations in equity adjustment were significantly influenced by capital structure, level of family control and auditor type.

Practical implications

This paper provides insights to users who are interested in historical data, that Ind.AS brings significant changes in the accounting values and ratios and the impact differs among companies based on capital structure, ownership and auditor type.

Originality/value

This paper contributes to the literature of IFRS convergence in India by providing rational analysis of the differences between IFRS, Indian converged GAAP and Indian local GAAP among companies and its impact on accounting values.

Details

International Journal of Accounting & Information Management, vol. 28 no. 2
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 1 November 1975

S.C.B. Hailey, CEng. MIMechE, ASFLAET MRAeS and FITO

FOR several years training technologists and educationalists have been advocating use of the “systematic approach” method of training. British Airways Engineering Apprentice…

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Abstract

FOR several years training technologists and educationalists have been advocating use of the “systematic approach” method of training. British Airways Engineering Apprentice Training Centre has developed, and is practising with considerable success, a programme based on this concept. Its implementation has resulted in improved efficiency and provides advantages not available from previous “traditional” methods.

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Aircraft Engineering and Aerospace Technology, vol. 47 no. 11
Type: Research Article
ISSN: 0002-2667

Available. Open Access. Open Access
Article
Publication date: 25 February 2019

Raquel Ferreras-Garcia, Ana Beatriz Hernández-Lara and Enric Serradell-López

The purpose of this paper is twofold: first, to study which perceived and attained entrepreneurial competences acquired by students while developing a business plan are rated most…

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Abstract

Purpose

The purpose of this paper is twofold: first, to study which perceived and attained entrepreneurial competences acquired by students while developing a business plan are rated most highly; and second, to analyse the differences observed in entrepreneurial competences, depending on whether the business plan developed is real or fictitious.

Design/methodology/approach

To analyse the role played by business plans in perceptions and attainment of competence, data were collected from students enrolled on a final project course of a bachelor’s degree, specifically the Bachelor’s Degree in Business Administration and Management at the Universitat Oberta de Catalunya. The course in question focussed on entrepreneurship and business plans. The data on perceived and attained competences were obtained through questionnaires and assessment rubrics, respectively. Mean comparison analyses were conducted to investigate any differences in entrepreneurial competences existing between students developing real or fictitious business plans.

Findings

The paper finds evidence that the process of creating a business plan results in entrepreneurial competence being highly rated and that whether the business plan is real or fictitious does not affect the level of entrepreneurial competence.

Research limitations/implications

A longitudinal study will be required to analyse how entrepreneurial competences evolve during the business plan creation process.

Originality/value

This paper finds that few studies have been conducted to explore entrepreneurial competences in relation to business plan development and shows that more complete research is required. Moreover, both perceived and achieved competences are considered, an analysis not previously carried out.

Details

Education + Training, vol. 61 no. 7/8
Type: Research Article
ISSN: 0040-0912

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Article
Publication date: 1 December 2005

Yanyun Zhao, Su‐il Park, Scott W. Leonard and M.G. Traber

This study aims to evaluate the use of vacuum impregnation (VI) for developing vitamin E fortified fresh‐cut apples (Fuji).

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Abstract

Purpose

This study aims to evaluate the use of vacuum impregnation (VI) for developing vitamin E fortified fresh‐cut apples (Fuji).

Design/methodology/approach

A 20 per cent high fructose corn syrup (HFCS) or edible coating materials of 1 per cent hydroxypropyl methylcellulose (HPMC) and 1 per cent calcium caseinate (CC) were used to make VI solutions, and 0.4 per cent α‐tocopherol acetate, 7.5 per cent gluconal cal\tf="Pi3" \char"31 (GC) and 0.04 per cent zinc lactate (ZL) were incorporated into the VI solutions. Vitamin E content, color, and selected physicochemical properties of fortified fresh‐cut apples were analyzed.

Findings

Results showed that VI treatment with 20 per cent HFCS solution containing 0.4 per cent α‐tocopherol acetate increased vitamin E content up to 21.8 mg in 100 g of fresh‐cut apples, while 12.0 mg and 20.2 mg vitamin E were achieved when using 1 per cent HPMC or 1 per cent CC as VI solutions, respectively. Calcium and zinc content were also increased to 146.6 mg and 1.7 mg in 100 g of apples, respectively, when adding 7.5 per cent GC and 0.04 per cent ZL along with the vitamin E into the VI solutions. Use of HFCS, HPMC and CC as VI solutions resulted in different effects on the physiochemical properties of fresh‐cut apples. While HFCS is promising for vitamin E fortification and retention of natural apple color, HPMC and CC can be used to achieve similar vitamin E fortification with the least impact on the soluble solids and moisture contents of apples.

Originality/value

The study demonstrates that there is great potential for developing high quality, vitamin E and minerals fortified fresh‐cut apples using vacuum impregnation technology, thus further enhancing the health benefit of the apples.

Details

Nutrition & Food Science, vol. 35 no. 6
Type: Research Article
ISSN: 0034-6659

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