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This study aims to analyse the association between country-level ethical judgement and earnings management and the role that firm-level enforcement and the quality of accounting standards play in this association.

The analyses are based on a sample of 45,889 firm-year observations from 34 countries between 1998 and 2018. Based on the World Values Survey questionnaire, this study constructs a comprehensive index of the ethical judgement of each country.

The empirical findings suggest that firms from countries where ethically suspect behaviours are less acceptable are associated with lower levels of accruals-based earnings management and that firm-level enforcement and the quality of accounting standards dampen such association.

The results contribute to the debate about ethical issues in the accounting profession in an international context, adding to the sustainable development debate given that the creation of long-term value for firms is intrinsically related to business ethics and good quality financial reporting.

When it is known that countries’ ethically-related judgements reduce the level of earnings management, actions can be taken by regulators and other stakeholders to build fairer societies with a more sustainable view, given that the quality of the financial reporting is inextricably linked to how income and wealth are distributed.

While previous literature documents that ethical judgement at both the individual and organizational levels matter as key determinants of the way managers are involved with unethical accounting practices, this study investigates the role of ethical judgement at the country level in explaining earnings management.

It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these disclosures and resulted in some significant changes to accounting and reporting standards across the globe. This paper aims to document the history of non-GAAP reporting and outline the emerging themes of the now matured practice of non-GAAP reporting.

This systematic literature review searches two popular databases to identify the academic publications relating to non-GAAP reporting between 2002 and 2022. The paper uses bibliographic mapping to present the key statistics of the non-GAAP reporting field of research.

The non-GAAP reporting environment started out as the “wild West’ but, through regulation and public awareness, emerged as an important supplement to the traditional outputs of financial reporting. Current consensus is recent non-GAAP earnings are informative to users but there is lack of research into qualitative non-GAAP disclosures and the vast body of archival research needs triangulating with more experimental studies.

This paper contributes to the literature by documenting the past 20 years of non-GAAP reporting and identifying the important existing and emerging research areas concerning non-GAAP earnings disclosures.

Few thoughtful men or women will deny, as we enter the last two decades of the twentieth century, that ours is truly an Age of Anxiety. Even in an America still uniquely stable and prosperous relative to much of the rest of the world, the general mood is no longer an optimistic one. For many of us the future appears clouded at best, perhaps laden with catastrophes. Clearly all of us are witnesses to, and in some cases participants in, a great turning point in human affairs. We thus find ourselves living in the end of one epoch while at the same time the rough outlines of a new civilisation come into view. Such momentous transformations of the social structure, economy and political landscape are invariably accompanied by, and often preceded by, major shifts of intellectual commitment. In other words, as our world has changed drastically in the twentieth century, basic patterns of thought and philosophical orientation have either reflected, or in some cases even helped to initiate, these changes. In the brief space allotted to us, we will attempt to present a sketch of the most important of these shifts in thought, always keeping in mind that because of the fact that we find ourselves in media res, these observations can be little more than fragmentary perceptions of a reality that has itself not yet been finalised.

The first Wisconsin Ph.D.s who came to MSU with an institutional bent were agricultural economists and included Henry Larzalere (Ph.D. 1938) whose major professor was Asher Hobson. Larzalere recalls the influence of Commons who retired in 1933. Upon graduation, Larzalere worked a short time for Wisconsin Governor Phillip Fox LaFollette who won passage of the nation’s first unemployment compensation act. Commons had earlier helped LaFollette’s father, Robert, to a number of institutional innovations.⁴ Larzalere continued the Commons’ tradition of contributing to the development of new institutions rather than being content to provide an efficiency apologia for existing private governance structures. He helped Michigan farmers form cooperatives. He taught land economics prior to Barlowe’s arrival in 1948, but primarily taught agricultural marketing. One of his Master’s degree students was Glenn Johnson (see below). Larzalere retired in 1977.

IN an address delivered recently before the members of the Library Assistants' Association, Mr. R. T. L. Parr, a Local Government Auditor, revived the suggestion that Public Libraries should be merged in the Education Authority. At first sight the suggestion seems reasonable. Public Libraries are a part and an important part, of the educational machinery of the country; a fact that the public are slow to acknowledge, if one can judge from the meagreness of the funds placed at the disposal of library authorities. Past efforts to increase generally the limited library rate of one penny in the pound have failed signally, while the unlimited general education rate has been rising steadily, without any great protests being made by rate‐payers. Why not, then, adopt Mr. Parr's suggestion, and drop all efforts to promote the new Libraries Bill, and instead favour an Education Bill, in which the necessary reforms for public libraries could be inserted? If this could be done without public libraries being placed under the control of the Board of Education, well and good, but, if not, it is advisable to pause and consider. For many years librarians have been endeavouring to organize their profession, and there is a great danger in the individuality of librarianship being swallowed up in general education. The work of the librarian is quite distinct from that of the teacher, and unless the librarian preserves his individuality he is lost. If public libraries are ever placed under the control of the Government, librarians would be well advised to see that they are specially administered on a professional basis, and not run by educationalists to whom the technique of librarianship is a thing unknown. An example of an attempt to combine librarianship with education is dealt with in the succeeding note. Apart from the idea of placing public libraries under the control of the Board of Education, a state of affairs that we do not recommend, librarians would do well to adopt Mr. Parr's hints, and talk more of the educational value of libraries, for it is in this direction that most influence can be brought to bear upon public thought.

The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

The paper introduces and annotates periodical articles, monographs, and audiovisual material examining library instruction and information literacy.

The findings provide information about each source, discusses the characteristics of current scholarship, and describes sources that contain unique scholarly contributions and quality reproductions.

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

The purpose of this paper is to investigate the effect of patriotism, nostalgia, drama and excitement of the game, and interest in star players to predict fans’ intentions to follow one-day cricket in near future. Furthermore, social influence is positioned as a moderator to enrich the understanding of fans’ motives to follow one-day cricket.

The data are collected by means of a cross-sectional survey conducted among 609 university students enroled in Pakistani and Sri Lankan universities. The collected data are analysed by employing a structural equation modelling procedures to reach meaningful conclusions.

The variables of patriotism, nostalgic associations, excitement and drama of the game, and interest in star players are found to positively relate to the fans’ intentions to follow one-day cricket in near future. However, the moderating effects of social influence only moderated with interest in star players, which has practical and theoretical implications.

The study is an original contribution to the field of sports marketing. The proposed relationships are based on social identity theory paradigm. Furthermore, the moderating effects of social influence and a multi-country data are unique to this study. Finally, in previous studies, football fans’ motivation and test-match cricket fans’ motivations are studied, hence one-day cricket as a context is also unique to this study.