Search results

1 – 9 of 9
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 12 September 2024

Ning Du, Jeffrey Byrne, Robert Knisley, Dwayne Powell and James Valentine

This study aims to examine how financial analysts evaluate other comprehensive income (OCI) information with a focus on the information content and economic substance of OCI gain…

180

Abstract

Purpose

This study aims to examine how financial analysts evaluate other comprehensive income (OCI) information with a focus on the information content and economic substance of OCI gain and loss.

Design/methodology/approach

This study conducted a 2 × 2 between-subject experiment by manipulating profitability (net profit or net loss) and OCI (OCI gain or loss). A total of 103 equity research analysts participated in the experiment.

Findings

The results show that when the company suffers a net loss, the presence of unrealized gain in OCI appears to cause concern for analysts, in that they assigned a lower valuation to the OCI gain company than the OCI loss company. However, in the cases where the company is profitable, analysts appeared to respond to the direction of OCI (i.e. gain or loss) and incorporated the directional information in their valuation judgment.

Originality/value

The experimental results complement prior archival research on OCI valuation. This study extends prior work on OCI’s decision usefulness, improves understanding of the impact of OCI on firm valuation and contributes to the ongoing debate about whether OCI is viewed as a performance measure. The findings indicate that the effect of OCI gains or losses is most pronounced when the company experiences a loss. During such instances, analysts may interpret a combination of net loss and OCI gain as a potential indicator of earnings management opportunities. Consequently, they may perceive it as a signal of deteriorating future financial performance.

Details

Accounting Research Journal, vol. 37 no. 5
Type: Research Article
ISSN: 1030-9616

Keywords

Access Restricted. View access options
Book part
Publication date: 26 May 2015

Yvonne D. Newsome

This study compares filmic and televisual representations of fictional black presidents to white Americans’ reactions to the advent of the United States’s first African American…

Abstract

Purpose

This study compares filmic and televisual representations of fictional black presidents to white Americans’ reactions to the advent of the United States’s first African American president. My main goal is to determine if there is convergence between these mediated representations and whites’ real-world representations of Barack Obama. I then weigh the evidence for media pundits’ speculations that Obama owes his election to positive portrayals of these fictional heads of state.

Methodology/approach

The film and television analyses examine each black president’s social network, personality, character traits, preparation for office, and leadership ability. I then compare the ideological messages conveyed through these portrayals to the messages implicated in white Americans’ discursive and pictorial representations of Barack Obama.

Findings

Both filmic and televisual narratives and public discourses and images construct and portray black presidents with stereotypical character traits and abilities. These representations are overwhelmingly negative and provide no support for the argument that there is a cause–effect relationship between filmic and televisual black presidents and Obama’s election victory.

Research implications

Neither reel nor real-life black presidents can elude the representational quagmire that distorts African Americans’ abilities and diversity. Discourses, iconography, narratives, and other representations that define black presidents through negative tropes imply that blacks are incapable of effective leadership. These hegemonic representations seek to delegitimize black presidents and symbolically return them to subordinate statuses.

Details

Race in the Age of Obama: Part 2
Type: Book
ISBN: 978-1-78350-982-9

Keywords

Access Restricted. View access options
Article
Publication date: 25 October 2013

Mary Ann Hofmann and Dwayne McSwain

This paper provides a review and synthesis of past research regarding financial disclosure management by nongovernmental nonprofit organizations and suggests directions for future…

421

Abstract

This paper provides a review and synthesis of past research regarding financial disclosure management by nongovernmental nonprofit organizations and suggests directions for future study. The primary purpose of this review is to summarize the evidence on financial disclosure management to help regulators and other stakeholders understand why, how, and to what extent nonprofits engage in this behavior. The paper begins by defining disclosure management in nonprofit organizations and exploring the motivations for why it might occur. Next is a survey of the nongovernmental nonprofit financial reporting environment: objectives, common practices, and the informational needs of users of nonprofit financial reports. Research exploring the motives, methods, and consequences of disclosure management is summarized. The evidence suggests that nongovernmental nonprofit managers have a variety of incentives to manage reported numbers and that they do in fact alter spending decisions, choose accounting methods, and design cost allocations to achieve certain performance benchmarks. Furthermore, this review sheds light on the consequences of disclosure management and what can or should be done to limit it.

Details

Journal of Accounting Literature, vol. 32 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Access Restricted. View access options
Book part
Publication date: 26 October 2020

Lee Barron

Abstract

Details

Tattoos and Popular Culture
Type: Book
ISBN: 978-1-83909-215-2

Access Restricted. View access options
Article
Publication date: 5 September 2016

Kevin Rui-Han Teoh, Iain Coyne, Dwayne Devonish, Phil Leather and Antonio Zarola

The purpose of this paper is to use social exchange theory (SET) to examine a model where supportive and unsupportive manager behaviors (SMB and UMB) interact to predict…

3908

Abstract

Purpose

The purpose of this paper is to use social exchange theory (SET) to examine a model where supportive and unsupportive manager behaviors (SMB and UMB) interact to predict employees’ engagement, job satisfaction and turnover intention.

Design/methodology/approach

A cross-sectional online survey collected data from 252 UK-based employees of a global data management company.

Findings

Factor analysis confirmed manager behaviors to consist of two constructs: supportive and unsupportive behaviors. Structural equation modeling indicated SMB predicted job satisfaction and turnover intentions, but not engagement. Job satisfaction, but not engagement, mediated the SMB-turnover intention relationship. UMB only predicted job dissatisfaction. Neither job satisfaction nor engagement mediated the UMB-turnover intention relationship. UMB undermined the positive relationship between SMB and turnover intention.

Practical implications

The behaviors assessed can be integrated into various stages of a manager’s development process to serve as guidelines of good practice. Crucially, findings suggest managers can exhibit both supportive and unsupportive behaviors, and that consistency in behaviors is important. The study also provides evidence that supportive managers can help reduce turnover intention through job satisfaction.

Originality/value

SET was used as a framework for SMB, UMB and engagement. To the authors’ knowledge this is the first study to examine the interaction between SMB and UMB.

Access Restricted. View access options
Article
Publication date: 2 September 2014

Henry Findley, Eva Dodd-Walker, Judson Edwards and Ed Pappanastos

This paper relates to the recent media attention with respect to same-sex issues is leading to a rise in same-sex sexual harassment cases. Given its complicated burden of proof…

523

Abstract

Purpose

This paper relates to the recent media attention with respect to same-sex issues is leading to a rise in same-sex sexual harassment cases. Given its complicated burden of proof under case law interpretations of the Civil Rights Act, it would be helpful to review current case law governing the issue.

Design/methodology/approach

This review was conducted at the appeals court level where the law is more settled. Over 40 relevant cases were identified and reviewed. Based on this review, guiding principles were derived for practitioners.

Findings

The law is complex, however, several principles can be gleaned: same-sex harassment is only actionable under four specific conditions: sexual overtures, general hostility toward a particular gender, unequal treatment of the sexes and sex-role stereotypes. For those cases meeting these requirements, unwanted physical contact of an intimate nature is considered severe and only requires a few occurrences to be hostile. For conduct that is verbal or visual, it is viewed as less serious and must be more frequent, pervasive and occur over an extended period, often six months or more to be ruled illegal.

Originality/value

There is little recent research on the issue. Administrators need direction on how to deal with these cases.

Details

International Journal of Law and Management, vol. 56 no. 5
Type: Research Article
ISSN: 1754-243X

Keywords

Access Restricted. View access options
Book part
Publication date: 28 September 2018

Helen Jefferson Lenskyj

Abstract

Details

Gender, Athletes’ Rights, and the Court of Arbitration for Sport
Type: Book
ISBN: 978-1-78743-753-1

Access Restricted. View access options
Article
Publication date: 20 September 2011

Khanyapuss Punjaisri and Alan Wilson

This study seeks to focus on front‐line service employees and their views of internal branding and the extent to which personal and job‐specific factors impact on the success of…

15475

Abstract

Purpose

This study seeks to focus on front‐line service employees and their views of internal branding and the extent to which personal and job‐specific factors impact on the success of internal branding in the reinforcement of brand identification and brand loyalty among service employees.

Design/methodology/approach

The research, based on a multiple case study representing the hotel industry in Thailand, involved the completion of 30 in‐depth qualitative interviews with customer‐interface employees followed by a quantitative survey with 680 customer‐interface employees located in five major hotels.

Findings

Corporate service brands need to coordinate internal branding activity to enhance their employees' identification with, commitment to, and loyalty to, the brand. The relationships between the concepts of identification, commitment and loyalty of employees are determined. Personal variables such as age, education, and length of service as well as situational factors regarding their work environment are found to have moderating effects on the effectiveness of the internal branding process.

Practical implications

The paper highlights the importance of internal branding on employees' brand identification, commitment and loyalty. However, management should also be aware that the impact of internal branding would not be constant across all employees within an organisation. Personal variables such as age, educational background, and length of service with the brand should also be taken into account. The impact of internal branding on an employee's attitudes and behaviour are heightened when employees are satisfied with their workplace. As such, internal branding cannot be looked at in isolation and is unlikely to be successful if the work environment is not conducive to the employees and the brand values.

Originality/value

Much of the work on internal branding is conceptual and based on small‐scale studies undertaken with management or consultants. This paper provides empirical evidence from the front‐line service employees' perspective on the relationships between internal branding and brand identification, brand commitment, brand loyalty and brand performance. It also provides an empirical investigation of potential moderators for internal branding.

Details

European Journal of Marketing, vol. 45 no. 9/10
Type: Research Article
ISSN: 0309-0566

Keywords

Access Restricted. View access options
Article
Publication date: 4 April 2024

Gemma Pearce and Paul Magee

A sense of collective free-thinking with tangible goals makes co-creation an enlightening experience. Yet despite the freedom and organic flow of the methodology, there remain…

260

Abstract

Purpose

A sense of collective free-thinking with tangible goals makes co-creation an enlightening experience. Yet despite the freedom and organic flow of the methodology, there remain barriers to deploying co-creation in the real-world context. The aim was to understand the barriers and solutions to co-creation, reflect on applying co-creation in practice and co-create an applicable framework for co-creation.

Design/methodology/approach

These reflections and conceptual developments were completed using a Participatory Action Research Approach through the co-creation of the Erasmus+ funded Co-creating Welfare course.

Findings

Results presented are centric to the experiences in the United Kingdom but led to application at an international level. Problem formulation led to solutions devised about who should co-create, what co-creation aims to achieve, how to receive management buy-in, co-creating beyond the local face to face context and evaluation.

Originality/value

The Three Co’s Framework is proposed using the outline of: Co-Define, Co-Design and Co-Refine. Those who take part in co-creation processes are recommended to be called co-creators, with less focus on “empowerment” and more about facilitating people to harness the power they already have. Utilising online and hybrid delivery methods can be more inclusive, especially in response to the COVID-19 pandemic. The use of co-creation needs to be evaluated more moving forwards, as well as the output co-created.

Details

Health Education, vol. 124 no. 1/2
Type: Research Article
ISSN: 0965-4283

Keywords

1 – 9 of 9
Per page
102050