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The purpose of this paper is to examine the factors affecting the relationships between CEO stock option compensation and earnings management.Design/methodology/approach – Regression of CEO stock option compensation and other factors on measures of discretionary accruals.Findings – A positive relationship between CEO stock option compensation and discretionary accruals was found, implying that earnings management is more likely where stock options are a larger part of CEO compensation. Earnings management is found to be moderated in large firms with stock option compensation and the relationship between stock options and earnings management has intensified in recent years. It was also found that stock options exacerbate earnings management in firms with growth opportunities.Research limitations/implications – Beyond the scope of this paper, these findings raise the following questions: What does the evidence of a size effect mean? Does it reflect information asymmetry, governance, external monitoring, or political risk? Why has the stock option effect on earnings management become more pronounced in recent years? Is it possible to mitigate the negative effects of option compensation on earnings management through the presence of stronger governance structures? Is it possible to mitigate the negative effects of option compensation on earnings management through the presence stronger governance structures? There are implications for compensation policies for corporate executives.Originality/value – This paper extends prior research on the relationship between CEO stock option compensation and earnings management. It provides new insight into the factors affecting this relationship.

Provides a useful summary of research on value added (VA) reporting and shows how income statements can be rearranged to show gross or not (of depreciation) VA. Starts with descriptive research on its use in various countries, enumerates its advantages and limitations and goes on to review empirical research on VA firm performance, the informational content of VA (as against conventional) data in market valuation and its predictive ability. Suggests that VA disclosure should be mandatory in the USA and calls for further research on its usefulness.

Outlines the valuation models of Ohlson (1995) and Feltham and Ohlson (1995), which relate share prices to accounting data, and develops a version which substitutes net value added for earnings. Tests it on 1978‐1995 US data and shows that it is better than the conventional model at explaining price. Recommends that future capital market research should consider net value added as an alternative to earnings for wealth measurement.

A discipline is bound by some combination of a shared subject matter, shared theory, and shared technique. Yet modern economics is seemingly without limit to its domain. As a discipline without a shared subject matter, what is the binding force of economics today? The authors combine topic modeling and text analysis to analyze different approaches to inquiry within the discipline of economics. The authors find that the importance of theory has declined as economics has increasingly become defined by its empirical techniques. The authors question whether this trajectory is stable in the long run as the binding force of the discipline.

Recently, manufacturing companies have been evaluating measurement equipment used for in‐process inspection. The precision and accuracy of the measurement operation are a major factor of an overall quality control programme. Compares two measurement systems of scales and callipers in three laboratory settings for the purpose of identifying sources of significant differences in measurements. The experimental design used was a nested and crossed design with blocking on manufactured parts. Operators and types of equipment (digital and analogue) were nested within laboratories and crossed with one another. Finds, at a significance level of 0.001, that variation exists among laboratories and between types of scales, while, for callipers, significant variation occurred among laboratories, between types of callipers and between operators.

Generation Z, including individuals born from the mid-1990s to the late 2000s, is said to be different from other generations before. Generation Z is said to be the generation of digital natives, with multiple identities; a worried and creative generation who value collaborative consumption; and a generation looking forward. The authors present here tentative observations of Generation Z in Asia using theoretical approaches and scientific backgrounds: the authors show how socialisation theory (parents and peer group) and technology (relationship with smartphones) offer meaningful perspectives to understand Generation Z behaviours in Asia. Finally, the authors ask some key questions about dealing with Generation Z in Asia in the field of smartphone use, consumer behaviour (shopping orientation), collaborative consumption (sharing), and work context.

This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international journal in the United States and, second, a bibliographical data base and index of twenty‐six years of articles on this region of the world. It accomplishes the first objective by presenting a tabular profile of research in international accounting as it pertains to countries in the Asian/Pacific Rim region as shown in articles published in the International Journal of Accounting (formerly, the International Journal of Accounting, Education and Research) and related publications which appeared from 1965 to 1990. The articles are classified according to country, research methodology, subject, and five‐year time periods. The paper accomplishes the second objective by providing an annotated bibliography of 125 articles on Asian/Pacific Rim countries and indices by country and methodology, and subject.

This study investigates the usefulness of net value added in explaining stock returns of a sample of US firms. The results provide evidence that current and past levels of net value added or current and past levels of changes in net value added are associated with stock returns. A case may be made for the disclosure of value added information by US firms.

This chapter explores how long-distance truckers in the contemporary United States navigate work and family obligations. It examines how Christianity and constructions of masculinity are significant in the lives of these long-haul drivers and how truckers work to construct narratives of their lives as “good, moral” individuals in contrast to competing cultural narratives which suggest images of romantic, rule-free, renegade lives on the open road.

This study is based upon ethnographic fieldwork, interviews, observations of long-haul truckers, and participation in a trucking school for eight months in 2005–2006 and an additional four months in 2007–2008. Using feminist grounded theory, I highlight how Christian trucking provides avenues through which balance is struck between work and family and between masculinity and other identities.

Christian truckers draw upon older ideas about responsible, breadwinning fatherhood in their discourse about being good “fathers” while on the road. This discourse is in some conflict with the lived experiences of Christian truckers who simultaneously find themselves confronted by cultural narratives and expectations of what it means to be a good “worker” or a good “trucker.”

As these men navigate both work and social locations, gender expectations are challenged and strategies to ameliorate the work/family balance are essential.

The chapter contributes to discourse on gender studies as well as to the reshaping of ideology and practices of work and family in contemporary American culture.

The purpose of this paper is to conceptualise how place management practices in UK housing associations (HAs) involve processes of ecological place management.

Ethnographic fieldwork focusing on how communal spaces are organised on a housing estate in a UK city revealed the importance of negotiation with other actors, including an HA which is responsible for managing the estate. The authors draw on extensive participant observation with residents, as well as interviews with both residents and employees of the HA, to show the wider forces and complexities involved in these ecological place management practices.

This paper identifies hybrid socio-ecological, socio-political and political-economic dynamics unfolding as places are managed and organised. These widen the scope of place management research and practice to account for multiple ways places are organised.

This paper offers a critical perspective on place management, developing an ecological approach that is applicable both to the relatively new context of housing and to more established sites in town and city centres.

This paper’s findings point to ways that housing and place management practitioners, both in the UK and elsewhere, can use an ecological approach to re-frame their strategic and practical actions with regards to “place”.

This paper contributes to unveiling the complexity involved in place management and organisation, thereby encouraging place managers to embrace ecological thinking capable of addressing future challenges.