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Article
Publication date: 16 October 2023

Andrew Dymock, Peter Wells and Brett Govendir

This paper aims to consider the relevance of asset impairments when evaluating stewardship by management.

158

Abstract

Purpose

This paper aims to consider the relevance of asset impairments when evaluating stewardship by management.

Design/methodology/approach

This paper considers association of earnings (including and excluding asset impairments) with contemporaneous stock returns which are used as a measure of management performance and demonstration of stewardship.

Findings

Evidence is provided of earnings including asset impairments (an accounting measure of current measure firm performance) having a higher explanatory power for contemporaneous stock returns (an objective evaluation of current period firm performance) than earnings exclusive of asset impairments. Consistent with this, recognized asset impairments are significantly associated with contemporaneous stock returns. These results occur across firm years generally, as well as for firm years exhibiting indicators of impairment and firm years recognizing asset impairments.

Research limitations/implications

This paper adds to the literature providing evidence of asset impairments not being recognised on a timely basis. Additionally, challenges are identified in evaluating the relevance of accounting information for so-called growth firms.

Practical implications

These findings support continued recognition of asset impairments in the Statement of Profit or Loss if stewardship is accepted as an objective for financial reporting. It also suggests issues with the recognition of asset impairments that might be addressed by enhanced disclosure.

Originality/value

This paper is distinctive in that it considers the relevance of accounting information for evaluating stewardship, as distinct from decision-making. It also considers alternate measure of performance (earnings including and excluding asset impairments) for all firms rather than only those disclosing an alternate measure (i.e. a fair horse race)

Details

Pacific Accounting Review, vol. 35 no. 5
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 11 December 2023

Sarah Knight, Abbie Maroño and David Keatley

The purpose of this study is to compare violent and non-violent extremists in terms of their age when they first perpetrate an extremist act, and to understand how this relates to…

116

Abstract

Purpose

The purpose of this study is to compare violent and non-violent extremists in terms of their age when they first perpetrate an extremist act, and to understand how this relates to other factors underlying extremist behaviours. While the end goal of many extremists may be functionally similar, the pathways into extremism vary, and the literature has demonstrated that a “one-size-fits-all” explanation does not exist. Motivational drivers are complex and dynamic; therefore, attempting to identify a terrorist “profile” has limited applied efficacy.

Design/methodology/approach

This study applied a temporal approach (“crime script analysis” or CSA) to identify, map and compare the sequential stages (or “scenes”) in the life histories of violent and non-violent extremists who have committed acts of extremism across different age groups. Crime scripts comprising mainly qualitative data for 40 male extremists (20 violent, 20 non-violent “cases”) were developed, and CSA was conducted according to the age at which they committed their first extremist offence.

Findings

Results demonstrated key temporal, developmental differences between the pathways of extremists who commit their first offence at different ages. One key difference was that for both the violent and non-violent extremists, those under 30 used the internet as a main means of joining networks and spreading information, whereas the over 30s made more personal, community links.

Originality/value

This research can aid identification of potential environmental triggers and potential increased susceptibility to triggers across certain age groups.

Details

Journal of Criminal Psychology, vol. 14 no. 2
Type: Research Article
ISSN: 2009-3829

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Publication date: 7 November 2017

Andrew Weyman, Thomas Klassen and Heike Schröder

We discuss workforce management, related to those aged 50+ , in the United Kingdom and the Republic of Korea. With international competitiveness becoming increasingly crucial…

Abstract

We discuss workforce management, related to those aged 50+ , in the United Kingdom and the Republic of Korea. With international competitiveness becoming increasingly crucial, retaining the ‘right’ mix of employees to achieve strategic organisational goals is likely to determine organisational success. However, we argue that workforce management is not only influenced by organisational-level strategy but also by national institutional and sectoral policies. Decisions on whether and how to retain older workers are therefore (co-)determined by institutional incentives and barriers to doing so.

We find that British and Korean governments have legislated in favour of extended working lives and, hence, the retention of ageing workforces. In the United Kingdom, pension eligibility ages are being increased and in Korea mandatory retirement age has been raised to age 60. While changes to the UK pension systems leave individuals with the (financial) risks associated with extended working lives, the Korean government tries to protect individuals from financial hardship by enabling them to remain longer in their primary career. However, whether and how government regulation plays out depends on how organisations react to it. The Korean discussion, in fact, shows that there might be leeway: organisations might continue to externalise their employees early framed as honourable, or voluntary, early retirement, which might not be in the interest of the individual but very much in the interest of the organisation. It therefore appears as if the retention of ageing staff is not (yet) considered to be of strategic importance by many organisations in these countries.

Details

Managing the Ageing Workforce in the East and the West
Type: Book
ISBN: 978-1-78714-639-6

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Article
Publication date: 1 March 1985

Life is made up of debits and credits, as Kipling wrote, long accounts have to be paid — mistakes, misconduct, misdeeds, all the mischief and harm they cause, exact payment which…

177

Abstract

Life is made up of debits and credits, as Kipling wrote, long accounts have to be paid — mistakes, misconduct, misdeeds, all the mischief and harm they cause, exact payment which has to be met by someone, not necessarily those that cause the trouble; all too often by innocent victims. The recent industrial strife, destruction and violence, despite the plausible excuses for it, will have disastrous results, a colossal debit in the nation's accounts; and the mass of the people, the vulnerable groups including several millions of elderly pensioners, the handicapped and sick, are under no illusions who will have to pay. The posturing defiance — “heads held high”, bands playing martial music — the complete lack of concern or regret for others will make no difference to the overtaking retribution.

Details

British Food Journal, vol. 87 no. 3
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 13 July 2015

Frankie J. Weinberg, Jay P. Mulki and Melenie J. Lankau

The purpose of this paper is to examine the role of mentor beliefs about effort related to the knowledge and learning process on their extent of mentoring at work, and to…

632

Abstract

Purpose

The purpose of this paper is to examine the role of mentor beliefs about effort related to the knowledge and learning process on their extent of mentoring at work, and to determine the role that the mentor’s perception of psychological safety plays in tempering this relationship.

Design/methodology/approach

This study was conducted at an 820-member organization maintenance and operations organization consisting of a number of professions in which apprenticeship-style learning is prevalent. Data collection resulted in 570 members self-identifying as having mentored a less experienced colleague. Confirmatory factor analysis was used to confirm that the measurement instrument represents one unified factor, and a structural equation modelling approach was used to assess the relationships among the study’s latent variables.

Findings

Results reveal that mentors who hold sophisticated effort-oriented beliefs are more likely to offer psychosocial support to their protégés. Further, although the relationship between effort-oriented beliefs and vocational support is not significant, the mentor’s perception of a psychologically safe work environment significantly moderates both sets of relationships.

Research limitations/implications

As approximately 88 per cent of respondents work in service, as opposed to administrative groups, caution should be exercised in generalizing this study’s findings to the general workforce population. Further, the present study did not differentiate mentors who identified a current or previous subordinate as their protégé from those whose protégés were not a subordinate, nor did the authors differentiate formal from informal mentoring relationships. Thus, further investigation is needed to determine whether our hypothesized relationships differ in any unique manifestations of mentoring relationships at work.

Practical implications

By providing a better understanding of the relationship between effort-oriented beliefs and mentoring at work, this study may help in the design of more effective mentoring relationships and ultimately enhance knowledge management and workplace learning.

Originality/value

There is no previous research that investigates how one’s cognitions about the effort associated with the knowledge and learning process, in particular, influence mentoring at work. This study provides a model for understanding and developing enhanced mentoring relationships, which are considered a critical element of organizational learning.

Details

Journal of Workplace Learning, vol. 27 no. 5
Type: Research Article
ISSN: 1366-5626

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Article
Publication date: 2 January 2014

Andrew Jenkins and Jill Poulston

The purpose of this research paper is to identify the perceptions and stereotypical views of hotel managers to older employees in the British hotel industry, with a focus on the…

1913

Abstract

Purpose

The purpose of this research paper is to identify the perceptions and stereotypical views of hotel managers to older employees in the British hotel industry, with a focus on the north of England, and to determine the equal opportunities policies and practices of hotels in relation to older workers and the types of jobs deemed suitable or not suitable for older employees.

Design/methodology/approach

The method used in this exploratory study was a survey incorporating a postal questionnaire. The questionnaire was sent to 144 hotel managers in hotels with a minimum of 20 bedrooms in the north of England. In all, 36 completed questionnaires were returned. Data were analysed using Predictive Analytics Software (PASW).

Findings

The results of the survey clearly point to hotel managers having overwhelmingly positive views of older workers (confirming the findings of Magd's, 2003 survey), although some managers did age-stereotype certain jobs as being not suitable or suitable for older hotel workers.

Research limitations/implications

The principal limitations concern the use of a questionnaire to measure the attitudes of hotel managers, the use of a non-probability sampling technique and the relatively small sample size.

Practical implications

Given the UK's ageing population and labour shortages in the hotel industry, it is important that hotel managers address negative stereotypical views of older workers and the jobs deemed suitable for these workers.

Originality/value

As the hotel industry is a major contributor to employment in the UK, a lack of empirical data on managers’ perceptions of older hotel workers is a significant omission that this paper seeks to redress.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 33 no. 1
Type: Research Article
ISSN: 2040-7149

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