Francisca Pardo and Begoña Giner
Goodwill recognized in a business combination is one of the most controversial issues in financial reporting, and is subject to a vast amount of disclosure in the financial…
Abstract
Purpose
Goodwill recognized in a business combination is one of the most controversial issues in financial reporting, and is subject to a vast amount of disclosure in the financial statements. Based on the impression management framework, this paper investigates the managerial determinants of compliance with the disclosure requirements on the goodwill impairment test.
Design/methodology/approach
The authors construct a disclosure index and hand-collect the information disclosed in the notes to the financial statements. The authors perform univariate and multivariate analyses, estimating panel data models in Spanish IBEX 35 firms, in 2008–2017.
Findings
Compliance with the impairment test information requirements is used as an impression management strategy to conceal opportunistic behavior related to non-impairment and signal positive values related to growth opportunities and low leverage.
Research limitations/implications
The results are based on a single country, characterized by low enforcement and although that helps to consider the role of impression management under a compulsory reporting system, it also requires some caution in their generalization.
Practical implications
The results might be useful for advancing the current International Accounting Standards Board (IASB) project, but also for other stakeholders since understanding firms' behavior facilitates making decisions. They might also help managers to reconsider their disclosure strategies towards third parties.
Social implications
The results may be useful for society, since they show a likely consequence of managerial opportunistic behavior. They could also assist regulators and enforcers to identify firms with incentives for non-compliance.
Originality/value
This study provides a theoretical and conceptual contribution to explain how firms use disclosure as a managerial strategy in a rather different context to the one used in previous research since it focuses on audited and regulated corporate reports. It is based on the impression management as the vehicle to strategically manipulate users' insights and decisions.
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Rodrigo Romo-Muñoz, Francisca Romo-Muñoz, Jairo Stefano Dote-Pardo and Ricardo Troncoso-Sepúlveda
The study focused on the Chilean olive oil market. The purpose of this paper is to determine the incidence of psychographic variables in the purchasing frequency of this product…
Abstract
Purpose
The study focused on the Chilean olive oil market. The purpose of this paper is to determine the incidence of psychographic variables in the purchasing frequency of this product in an emerging market.
Design/methodology/approach
A face-to-face survey was applied to a stratified sample in the Biobío Region (Chile). The food neophobia scale (FNS) and list of values (LOV) were used simultaneously to measure psychographic variables. A multinomial logit model was estimated to determine the relationship between olive oil purchasing frequency and psychographic variables.
Findings
Results suggest that psychographic variables can explain olive oil purchasing frequency in the Chilean market. For a new food product, neophilia and the values of external and hedonistic dimensions can explain the higher purchasing frequency of the product. Just as in other research studies, the combined use of psychographic and sociodemographic variables performed well in segmenting a new food market.
Research limitations/implications
Results should be interpreted for the purchasing behavior of a new food in the context of an emerging market. Future research should expand the geographic zone to apply the survey and incorporate other variables such as ethnocentrism or ethnic identity.
Originality/value
Most available research studies have investigated separately the incidence of both variables in food consumption in developed, cosmopolitan and intercultural markets. This is the first approach in jointly applying the psychographic variables FNS and LOV in an emerging market and using olive oil as a case study.
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Francisca Greene Gonzalez and María José Lecaros
This paper reviews the origins of the Ethics Council of the Federation of Social Communication Media of Chile (1991-2019) and looks into the historical circumstances surrounding…
Abstract
Purpose
This paper reviews the origins of the Ethics Council of the Federation of Social Communication Media of Chile (1991-2019) and looks into the historical circumstances surrounding its creation, the concept of self-regulation as understood by its founders, and the criteria that initially ruled its operation.
Design/methodology/approach
A qualitative survey of nine contemporary witnesses and the confrontation with the scientific literature.
Findings
The results reveal a significant coincidence with the academic literature both in the description of the concept of self-regulation and in the origin of the ethics councils and of the system under which they operate. However, a series of nuances not usually considered in the concept of self-regulation are described.
Originality/value
This study will help assess the national and international possibilities of self-regulation and the significance of the Chilean ethics council.
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Jesús García-Madariaga, Nuria Recuero Virto, María Francisca Blasco López and Joaquin Aldas Manzano
Dolores Romero López and José Luis Bueren Gómez-Acebo
Studies of Spanish literature during the late nineteenth century and the first one-third of the twentieth century are evolving from research on canonical writers to the study of…
Abstract
Purpose
Studies of Spanish literature during the late nineteenth century and the first one-third of the twentieth century are evolving from research on canonical writers to the study of “odd and forgotten” authors, themes and genres during what is now called the Other Silver Age. This paper aims to focus on the work undertaken in the field of literary translation by the women writers of this period.
Design/methodology/approach
Mnemosyne is an open-access digital library that allows data modeling for specific collections (women translators, science fiction, etc.) in support of research and teaching on Silver Age Spain. The first version of the library is stored on the server at the Universidad Complutense Library, and it is linked to the collections of the digital library HathiTrust and Biblioteca Nacional de España. Behind the scenes of Mnemosyne’s public presence online, the project is developing with the aid of the tool Clavy which is a rich internet application that is able to import, preserve and edit information from big data collections of digital objects so as to build bridges between institutional and digital repositories and create collections of enriched digital content. See:http://repositorios.fdi.ucm.es/mnemosine/queesmnemosine.php
Findings
The Collection Women Translators in Spain (1868-1936) inside Mnemosyne selects, categorizes and makes visible in digital format women translators and literary translations that belong to a forgotten repertoire to allow the historical review of the period. The digital collection of Spanish Women Translators pretends to be a field of international experimentation for the creation of interoperable semantic networks through which a large group of scholars could generate innovative research and theoretical reading models for literary texts. See:http://repositorios.fdi.ucm.es/mnemosine/colecciones.php
Research limitations/implications
Clavy also provides a basic system of data visualization, edition and navigation. There are plans to integrate @Note, a collaborative annotation application, into Clavy. These two computational tools were developed by the software languages research group ILSA[1] at the Universidad Complutense de Madrid.
Practical implications
Its been followed NEWW Women Writers’ categories concerning biographical categories as successful standard for ensuring interoperability in the near future: children, marital status, social class, religion, profession and other activities, financial aspects, memberships. See:http://repositorios.fdi.ucm.es/mnemosine/ver_documento.php?documento=208369
Social implications
These women also showed their interest in the writings of contemporary women by translating their works into Spanish or glossing foreign ideas about how the modern woman should be, think or behave. This digital collection shows the first steps of the intellectual women in the South of Europe.
Originality/value
To incorporate specially tailored metadata for the women translators’ collection into Mnemosyne, it will be necessary to use of Clavy’s extensibility to account for the particularities of the women translators’ collection. This is where prior knowledge of this literature’s historical and cultural context proves indispensable. In particular, the specific metadata model for the women translators’ collection incorporates elements that reflect the literary, historical and cultural characteristics of the collections.
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Ali Intezari, Nazim Taskin and David J. Pauleen
This study aims to identify the main knowledge processes associated with organizational knowledge culture. A diverse range of knowledge processes have been referred to in the…
Abstract
Purpose
This study aims to identify the main knowledge processes associated with organizational knowledge culture. A diverse range of knowledge processes have been referred to in the extant literature, but little agreement exists on which knowledge processes are critical and should be supported by organizational culture.
Design/methodology/approach
Using a systematic literature review methodology, this study examined the primary literature – peer-reviewed and scholarly articles published in the top seven knowledge management and intellectual capital (KM/IC)-related journals.
Findings
The core knowledge processes have been identified – knowledge sharing, knowledge creation and knowledge implementation. The paper suggests that a strategy for implementing successful organizational KM initiatives requires precise understanding and effective management of the core knowledge infrastructures and processes. Although technology infrastructure is an important aspect of any KM initiative, the integration of knowledge into management decisions and practices relies on the extent to which the organizational culture supports or hinders knowledge processes.
Research limitations/implications
The focus of the study was on the articles published in the top seven KM/IC journals; important contributions in relevant publications in other KM journals, conference papers, books and professional reports may have been excluded.
Practical implications
Practitioners will benefit from a better understanding of knowledge processes involved in KM initiatives and investments. From a managerial perspective, the study offers an overview of the state of organizational knowledge culture research and suggests that for KM initiatives to be successful, the organization requires an integrated culture that is concerned with knowledge processes as a set of inextricably inter-related processes.
Originality/value
For the first time, a comprehensive list of diverse terms used in describing knowledge processes has been identified. The findings remove the conceptual ambiguity resulting from the inconsistent use of different terms for the same knowledge process by identifying the three major and overarching knowledge processes. Moreover, this study points to the need to attend to the inextricably interrelated nature of these three knowledge processes. Finally, this is the first time that a study provides evidence that shows the KM studies appear to be biased towards Knowledge sharing.