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Available. Open Access. Open Access
Article
Publication date: 20 March 2023

Sarah Chehade and David Procházka

The paper aims to provide empirical evidence of the impact of IFRS adoption on the value relevance of accounting information in the emerging market of Saudi Arabia.

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Abstract

Purpose

The paper aims to provide empirical evidence of the impact of IFRS adoption on the value relevance of accounting information in the emerging market of Saudi Arabia.

Design/methodology/approach

The sample consists of 98 non-financial listed firms operating in Saudi Arabia from 2014 to 2019, representing the years before and after IFRS adoption. The authors apply basic and extended price models to examine the value relevance of select accounting figures.

Findings

The authors findings provide evidence that accounting information is, generally, value relevant to the Saudi Arabian capital market. However, mixed results exist for particular accounting variables. Both earnings and cash flows are value-relevant in the period before and after IFRS adoption; equity is only relevant in the post-adoption period. Furthermore, IFRS adoption also increases the explanatory power of earnings. An increase in the value relevance of earnings and equity hurts the value relevance of cash flows. The effects are moderated by leverage and dividend policy.

Originality/value

The authors contribute to the ongoing discussion of the economic effects of IFRS adoption in emerging markets. The empirical findings show that initial concerns about IFRS adoption, as reflected by the negative coefficient within the regression analysis, are mitigated once the usefulness of the individual accounting variables published in financial statements is investigated.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Available. Open Access. Open Access
Article
Publication date: 25 June 2024

Zuzana Sýkorová, Dana Hague, Ondřej Dvouletý and David Anthony Procházka

This study aims to explore the implementation of artificial intelligence (AI) into recruitment by considering its potential to maximize the effectiveness of the human resources…

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Abstract

Purpose

This study aims to explore the implementation of artificial intelligence (AI) into recruitment by considering its potential to maximize the effectiveness of the human resources (HR) processes, challenges associated with the implementation, and ethical concerns.

Design/methodology/approach

A qualitative research approach was used to reach the stated objectives within the context of the small open economy – the Czech Republic. Interviews were conducted with four participants, Czech-based recruiters, each with five or more years of experience in their field. The interviews were conducted in Autumn 2023 within the online platform. The answers were transcribed and thematically analyzed.

Findings

The participants who were interviewed heavily emphasized the importance of the role of the human factor in recruitment, yet several observations and insights were obtained. In particular, some interviewees indicated a possible usage of a chatbot for the first round of the candidates' selection, but they see it as problematic in the final decision on the position fulfilment, where the human factor is not replaceable so far. The key ethical challenges of the broader implementation of AI in the recruitment practices of the respondents remain the risks regarding privacy and data protection, especially the General Data Protection Regulation (GDPR) legislation.

Originality/value

This article delivers pertinent insights for recruiters on using AI in recruitment, bringing forth a more subtle understanding of the faceted subject of AI-based recruitment.

Details

Vilakshan - XIMB Journal of Management, vol. 21 no. 2
Type: Research Article
ISSN: 0973-1954

Keywords

Available. Open Access. Open Access
Article
Publication date: 16 January 2024

Ondřej Dvouletý, Marko Orel and David Anthony Procházka

This research aims to better understand the factors and determinants that shape the job satisfaction of European family business owners.

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Abstract

Purpose

This research aims to better understand the factors and determinants that shape the job satisfaction of European family business owners.

Design/methodology/approach

The study is based on a unique sample of 11,362 European family business owners surveyed within the European Union Labour Force Survey (EU LFS) framework, and the main findings were obtained by estimating ordered logistic regression models.

Findings

The authors show that only 26.8% of European family business owners are women, which underlines the gender imbalance in family business ownership, and the authors' results also report that their job satisfaction is significantly lower compared to males. The authors also find the highest job satisfaction amongst family business owners with master-level degrees and point out several interesting statistically significant differences across the industry focus of the family business.

Originality/value

This research contributes to the body of knowledge on the job satisfaction of family business owners by conducting a large-scale study based on a statistically representative sample of European respondents.

Details

Journal of Family Business Management, vol. 15 no. 1
Type: Research Article
ISSN: 2043-6238

Keywords

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Article
Publication date: 16 June 2021

Radka MacGregor Pelikanova, Eva Daniela Cvik and Robert Kenyon MacGregor

Emerging economies have to address positive challenges such as sustainability, digitalization, entrepreneurial readiness and planning and behavioral strategies and negative…

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Abstract

Purpose

Emerging economies have to address positive challenges such as sustainability, digitalization, entrepreneurial readiness and planning and behavioral strategies and negative challenges, such as corruption and bureaucracy. The COVID-19 pandemic hit all economies and arguably made hotel businesses that are from less typical emerging economies, such as the Czech Small and medium-sized enterprises (SMEs), to deal with similar challenges to that of their counterparts from typical emerging economies. How do Czech hotel SMEs address the COVID-19 challenges and what sustainability message can be extracted from that with the relevance for not only businesses from emerging economies? The purpose of this paper is to explore how Czech hotel SMEs address the COVID-19 challenges and what sustainability.

Design/methodology/approach

A consolidated parsing of the literature, legislative and analytical framework, along with an investigative case study of 11 Czech hotel SMEs was performed, based on the questionnaire survey and semi-structured in-depth direct interviews. The holistic thematic analysis processed this fresh data and allowed Socratic questioning and glossing while addressing both research questions.

Findings

The performed case study reveals that typical challenges faced by entrepreneurs in emerging economies became, via COVID-19, universal challenges, these challenges are a valuable impulse for digitalization and changes of entrepreneurial strategies, but not so much for sustainability, and the omnipresent negative impact of corruption and bureaucracy.

Originality/value

This paper presents a pioneering study regarding the addressing COVID-19 and sustainability concerns by SMEs in a less typical emerging economy and offering a universal, partially comparative and sadly not so sustainable, message which is not just limited to emerging economies.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 13 no. 4
Type: Research Article
ISSN: 2053-4604

Keywords

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Book part
Publication date: 23 July 2020

Darlene Bay, Gail Lynn Cook and David Yeboah

Purpose – Recruiting sufficient participants who adequately represent the population of interest is an ongoing issue for accounting experimental researchers. This study…

Abstract

Purpose – Recruiting sufficient participants who adequately represent the population of interest is an ongoing issue for accounting experimental researchers. This study investigates the impact of recruitment method on the number of participants, effort on the experimental task, and sample bias with respect to three individual difference variables (locus of control, social desirability response bias, and prosocial behavior). We employ five different recruitment methods: three forms of monetary compensation and two levels of an appeal for help with a research project.

Methodology – We recruit students in five sections of the same course taught by the same instructor (not one of the researchers), manipulating recruitment method across sections. Immediately following recruitment, participants completed a simple experimental task and scales for the individual difference variables.

Findings – We find that the method of recruiting resulted in different response rates, with appeal from a fellow student yielding the highest response rate, and appeal from a professor yielding the lowest response rate. Effort was greatest for the appeal from the professor and least for the draw. While the five subsamples that resulted from the five recruiting methods were not different with respect to the individual difference variables, the relationship of those variables to effort did vary.

Research Implications – Our findings suggest that researchers must carefully consider recruitment method not only in terms of how many participants can be attracted, but also in terms of the potential impact of the manner in which recruitment was conducted on the attitudes and behaviors of the participants during the experiment.

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Article
Publication date: 22 November 2023

Faqir Sajjad Ul Hassan and Malik Ikramullah

The importance of transformational leadership (TFL) for improving followers’ work engagement (WE) has been highlighted by management researchers, but little is known about how and…

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Abstract

Purpose

The importance of transformational leadership (TFL) for improving followers’ work engagement (WE) has been highlighted by management researchers, but little is known about how and why TFL is related to WE. This study develops an integrated model that addresses the questions and uncovers the influence of TFL on employees’ WE through two pathways reflecting simple and parallel mediating effects of employees’ self-efficacy (SE) and trust in the leader.

Design/methodology/approach

In a developing country’s organizational context, a total of 376 employees working in four different types of organizations voluntarily participated in the survey. Partial least square structural equation modeling (PLS-SEM) was used to test the study model.

Findings

Data supported the joint parallel mediation effect of subordinates’ SE and trust in the leader and partially confirm the role of a single mediator of each between the relationship of TFL and WE.

Practical implications

In public sector, it is a daunting challenge to sustain a high degree of WE of employees so that they may actively involve in the provision of better services planned by policymakers. Therefore, WE has deemed a very important construct for both administrators and researchers in such organizations. The framework and relationships that are discussed and displayed in this study help administrators in understanding the driving forces that cause in to WE.

Originality/value

This research links multiple theories to develop an integrated model. The employees' perceptual data supported predictive power of the model both in-sample and out-of-sample through a rigorous statistical technique. Hence, this study is contributing to narrowing the gap between theory and practice.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 11 no. 2
Type: Research Article
ISSN: 2051-6614

Keywords

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Article
Publication date: 4 September 2017

David M. Scott, Tom Christensen, Anqing Zhang and Daniel L. Friesner

This study aims to assess whether patients [who receive community pharmacy services at locations where routine medication therapy management (MTM) care is reimbursed] who were…

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Abstract

Purpose

This study aims to assess whether patients [who receive community pharmacy services at locations where routine medication therapy management (MTM) care is reimbursed] who were adherent to their medications generated lower inpatient hospitalization expenses.

Design/methodology/approach

This is a retrospective, descriptive and cross-sectional study using administrative claims data drawn from 84 community pharmacies in North Dakota. The included patients were enrolled in a Blue Cross Blue Shield of North Dakota insurance plan and were taking one or more of eight groups of medications (metformin, antidepressants, anti-asthmatics, ACEs/ARBs, beta-blockers, calcium channel blockers, diuretics and statins) commonly prescribed to treat chronic conditions filled between July 1, 2014 and June 30, 2015. Community pharmacists used software that allowed the pharmacists to provide and bill for MTM services. Data from these sources were used to calculate medication adherence and inpatient costs.

Findings

Patients prescribed a beta blocker, a calcium channel blocker, and a diuretic or an anti-diabetic medication, and those who are fully adherent to their medications were associated with significantly lower inpatient hospitalization costs (as measured by insurance payments to hospitals) as compared to non-adherent patients. Patients who were fully adherent to their medications had no statistically significant differences in patient-specific costs compared to non-adherent patients.

Originality/value

Patients receiving services at a community pharmacy that offers MTM services and those who were adherent to their medication regimens generate lower health care expenses. Most of the savings come from lower hospitalization expenses, rather than patient-paid expenses.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 11 no. 3
Type: Research Article
ISSN: 1750-6123

Keywords

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Book part
Publication date: 8 May 2019

Barrie Gunter

Abstract

Details

Children and Mobile Phones: Adoption, Use, Impact, and Control
Type: Book
ISBN: 978-1-78973-036-4

Available. Open Access. Open Access
Article
Publication date: 8 December 2021

Paola Ramassa and Giulia Leoni

This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents'…

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Abstract

Purpose

This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents' expectations and the motivations underlying its regulatory response.

Design/methodology/approach

The theoretical lens of regulatory space is used to analyse the four-year debate around cryptocurrency holdings and informs the extensive thematic analysis of public documents, meetings recordings and comment letters on the topic.

Findings

Facing national standard setters' initiatives to regulate accounting for cryptocurrency, the IASB defended its position in the regulatory space through an agenda decision based on ewct 2xisting standards, which was finalised by the International Financial Reporting Standards Interpretation Committee (IFRS IC) despite criticism from constituents and Board members.

Research limitations/implications

The paper provides insights into the IASB approach to a regulatory vacuum regarding a new class of items, which derive from a new and rapidly-evolving technology. Disruptive technology impacts the contested arena of accounting regulation, in which the constituents ask for new solutions and the IASB tries to resist such pressures, while defending its position.

Practical implications

The paper sheds light on the growing importance of agenda decisions in the IFRS environment and on the limits of the IASB long regulatory process in the circumstance of emerging accounting issues deriving from rapidly-evolving technology.

Originality/value

This investigation is timely and relevant as it considers the regulatory issues arising from disruptive technological innovations (i.e. cryptocurrency), shedding light on the limits of regulatory processes in times of technological change.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 17 April 2020

Babajide Oyewo

Consequent on the widespread of fair value (FV) accounting with the coming into effect of International Financial Reporting Standard (IFRS) 13, this study investigated the…

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Abstract

Purpose

Consequent on the widespread of fair value (FV) accounting with the coming into effect of International Financial Reporting Standard (IFRS) 13, this study investigated the post-implementation challenges of FV measurement from the perspective of auditors in Nigeria.

Design/methodology/approach

Data collection was through a structured-questionnaire administered on auditors from diverse audit firm backgrounds in terms of size, international affiliation and global presence. Statistical techniques such as cluster analysis, factor analysis and ANOVA were applied to analyse data obtained from 277 respondents.

Findings

It was observed that the severest challenge of FV measurement bothers on the paucity of information for valuation of items. The magnitude of the challenges of applying FV measurement in various industry sectors appears similar. Although audit firm attributes affect perception on the challenges, there is concurrence among auditors that manipulation of values of assets/liabilities with no market price during estimation, leveraging on non-availability of market information on assets/liabilities by managers to manipulate financial statements, inappropriateness/non-compliance of valuation methods with IFRS 13, and low level of awareness among preparers of financial reports are notable post-implementation challenges of FV measurement.

Practical implications

Considering that the adoption of IFRS 13 impliedly places responsibilities on countries applying the standard to develop institutional structures that facilitate the valuation of items using FV measurement, it seems the establishment of such apparatus may be a sine qua non for fully realising the socio-economic benefits of applying FV accounting.

Originality/value

The study contributes to knowledge by exposing the practical challenges of FV measurement and accounting estimates typical of a developing country that has fully implemented international accounting standards. Moreover, findings from this study could be compared with the result of investigations conducted in other jurisdictions to gain a deeper and wider insight into the challenges of FV measurement with a view to proffering solutions to the post-implementation challenges of IFRS 13.

Details

African Journal of Economic and Management Studies, vol. 11 no. 4
Type: Research Article
ISSN: 2040-0705

Keywords

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