Search results

1 – 10 of over 3000
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 14 March 2016

Ya Wei, Francis T.K. Au, Jing Li and Neil C.M. Tsang

This paper aims to understand the structural fire performance of two-way post-tensioned flat slabs, particularly their deformations and load-carrying mechanisms in fire, and to…

269

Abstract

Purpose

This paper aims to understand the structural fire performance of two-way post-tensioned flat slabs, particularly their deformations and load-carrying mechanisms in fire, and to explore the behaviour of post-tensioned high-strength self-compacting concrete flat slabs with unbonded tendons in fire.

Design/methodology/approach

Four tests of post-tensioned high-strength self-compacting concrete flat slabs were conducted under fire conditions. Numerical modelling using the commercial package ABAQUS was conducted to help interpret the test results.

Findings

Two of the specimens with lower moisture contents demonstrated excellent fire resistance performance, while the others with slightly higher moisture contents experienced severe concrete spalling.

Originality/value

The test results were discussed in respect of thermal profiles, deflections, crack patterns and concrete spalling. The performance of post-tensioned high-strength self-compacting concrete flat slabs with unbonded tendons under fire conditions was better understood.

Details

Journal of Structural Fire Engineering, vol. 7 no. 1
Type: Research Article
ISSN: 2040-2317

Keywords

Available. Content available
Book part
Publication date: 16 August 2021

Abstract

Details

Intercultural Management in Practice
Type: Book
ISBN: 978-1-83982-827-0

Available. Open Access. Open Access
Book part
Publication date: 29 November 2023

Abstract

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Available. Content available
Book part
Publication date: 19 December 2016

Radha R. Sharma and Sir Cary Cooper

Free Access. Free Access

Abstract

Details

Executive Burnout
Type: Book
ISBN: 978-1-78635-285-9

Access Restricted. View access options
Article
Publication date: 1 March 2006

Sumithira Thavapalan, Robyn Moroney and Roger Simnett

This paper investigates the impact of the PricewaterhouseCoopers (PwC) merger in Australia on existing and potential clients of the new merged firm. From prior theory it is…

568

Abstract

This paper investigates the impact of the PricewaterhouseCoopers (PwC) merger in Australia on existing and potential clients of the new merged firm. From prior theory it is expected that some existing clients may have an incentive to switch away from a newly merged firm as the same larger firm now audits close competitors once audited by separate firms. Prior theory also suggests that another group of potential clients should be attracted to the newly merged firm where the merger enhances or creates industry specializations. The expectation is that in both of these instances there will be increased switching activity associated with the newly merged audit firm. Contrary to expectations, a significantly lower level of switching behaviour was observed for the newly merged firm compared with that of the other Big 5 firms, suggesting that an advantage of enhanced specialization may not be the attraction of new clients but the retention of existing clients. When comparing the nature of the switches, some support was found for the view that the switches to the new firm were likely to be in enhanced areas of specialization, but no evidence was found to suggest that close competitors would switch away from this firm. The greater rate of retention of clients compared with other Big 5 firms was not associated with a more competitive audit pricing policy.

Details

Pacific Accounting Review, vol. 18 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Access Restricted. View access options
Article
Publication date: 1 March 1992

John Conway O'Brien

A collection of essays by a social economist seeking to balanceeconomics as a science of means with the values deemed necessary toman′s finding the good life and society enduring…

1244

Abstract

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

Details

International Journal of Social Economics, vol. 19 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

Keywords

Access Restricted. View access options
Article
Publication date: 29 July 2018

Max Schreder

This paper provides a quantitative review of the literature on the repercussions of idiosyncratic information on firms’ cost of equity (CoE) capital. In total, I review the…

479

Abstract

This paper provides a quantitative review of the literature on the repercussions of idiosyncratic information on firms’ cost of equity (CoE) capital. In total, I review the results of 113 unique studies examining the CoE effects of information Quantity, Precision and Asymmetry. My results suggest that the association between firm-specific information and CoE is subject to moderate effects. First, the link between Quantity and CoE is moderated by disclosure types and country-level factors in that firms in comparatively weakly regulated countries tend to enjoy up to four times greater CoE benefits from more expansive disclosure—depending on the type of disclosure—than firms in strongly regulated markets. Second, a negative relationship between Precision and CoE is only significant in studies using non-accrual quality proxies for Precision and risk factor-based (RFB)/valuation model-based (VMB) proxies for CoE. Third, almost all VMB studies confirm the positive association between Asymmetry and CoE, but there is notable variation in the conclusions reached when ex post CoE measurers are used.

Details

Journal of Accounting Literature, vol. 41 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Available. Content available
Book part
Publication date: 14 December 2023

Thalia Anthony, Juanita Sherwood, Harry Blagg and Kieran Tranter

Free Access. Free Access

Abstract

Details

Unsettling Colonial Automobilities
Type: Book
ISBN: 978-1-80071-082-5

Access Restricted. View access options

Abstract

Details

Review of Marketing Research
Type: Book
ISBN: 978-0-85724-726-1

Access Restricted. View access options
Article
Publication date: 13 August 2024

June Cao, Zijie Huang, Ari Budi Kristanto and Millie Liew

The objective of this study is to investigate how the implementation of an Emission Trading Scheme (ETS) influences an ETS-regulated firm’s level of earnings smoothness.

201

Abstract

Purpose

The objective of this study is to investigate how the implementation of an Emission Trading Scheme (ETS) influences an ETS-regulated firm’s level of earnings smoothness.

Design/methodology/approach

Using a staggered difference-in-differences model based on China’s ETS pilots commencing in 2013, this study investigates how the implementation of ETS pilots affects regulated firms’ earnings smoothing relative to non-regulated firms. The sample period spans from 2008 to 2019. This model incorporates time-invariant firm-specific heterogeneity, time-specific heterogeneity, and a series of firm characteristics to establish causality. Robustness tests justify findings.

Findings

The results show that after implementing an ETS pilot, regulated firms increase their earnings smoothness relative to non-regulated firms. Regulated firms strategically smooth their earnings to obtain additional financial resources and meet compliance costs arising from an ETS. Further analysis reveals that regulated firms’ earnings smoothing activity is a function of environmental regulations, managerial integrity, and capital market incentives.

Originality/value

This study deviates from past research focusing on the environmental consequences of ETS by indicating that an ETS affects regulated firms’ financial reporting decisions. Specifically, regulated firms resort to earnings smoothing as a short-term exit strategy from financing concerns arising from environmental regulations. This finding expands prior literature primarily focusing on the effect of tax and financial reporting regulations on earnings smoothness. This study also indicates that firms utilize earning smoothing to lower their short-term cost of capital, which enables them to access additional financing at a lower cost and reconfigure their operations to meet stakeholder environmental demands.

Details

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

Keywords

1 – 10 of over 3000
Per page
102050