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Article
Publication date: 1 January 2001

Soon Suk Yoon, June‐Bok Wee, Chang‐Hyun Baik and Gary A. Miller

We examine whether audit regulations by the Financial Supervisory Services of Korea for initial public offering (IPO) firms prevent them from managing earnings. We investigate…

172

Abstract

We examine whether audit regulations by the Financial Supervisory Services of Korea for initial public offering (IPO) firms prevent them from managing earnings. We investigate eighty‐three IPO firms after the introduction of the auditor designation system, which applies regulatory‐body auditor assignments, in 1995 and compared them with three control samples. We document that the auditor designation system successfully reduces the earnings management practices by IPO firms. Compared to the control samples, the IPO firms, in general, have smaller accruals, stronger correlation coefficients between cash from operations and net income, and lower ratios of sign‐changes reporting positive earnings when cash from operation is negative or vice versa. The regression analysis also reveals that the IPO sample is less prone to manage earnings. In sum, the results are consistent across different test methods in supporting the effectiveness of the auditor designation system in deterring IPO firms from taking income‐increasing strategies.

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Pacific Accounting Review, vol. 13 no. 1
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 9 January 2007

Rowan Bosworth‐Davies

This paper sets out to evaluate the financial security consequences of the terrorists attack on the USA of 11 September 2001 with specific regard to money laundering.

1290

Abstract

Purpose

This paper sets out to evaluate the financial security consequences of the terrorists attack on the USA of 11 September 2001 with specific regard to money laundering.

Design/methodology/approach

The study itemises in minute detail the litany of actual and potential financial legislation in the wake of 9/11 in both the USA and the UK.

Findings

Basically, the study finds the depriving criminals of the proceeds of their crimes is illusory and ineffectual, since they never have sufficient funds available for confiscation in the first place.

Originality/value

The paper arguably represents the most comprehensive evaluation to date of the financial issues, both real and hypothetical, thrown up on both sides of the Atlantic by the events of 9/11.

Details

Journal of Money Laundering Control, vol. 10 no. 1
Type: Research Article
ISSN: 1368-5201

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Article
Publication date: 1 February 2003

Soon Suk Yoon and Gary Miller

This study empirically examined how prevalent earnings management practices are among Korean firms during the period 1994 and 1997. Specifically, this study focuses on the use of…

88

Abstract

This study empirically examined how prevalent earnings management practices are among Korean firms during the period 1994 and 1997. Specifically, this study focuses on the use of controllable non‐operating items as tools of earnings management when they face unwanted operating performances caused by uncontrollable non‐operating items. We expect that firms with extreme operating and/or non‐operating performances will utilize controllable non‐operating real transaction accruals to offset or mitigate extreme performance.

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Asian Review of Accounting, vol. 11 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 January 1999

Gary Miller

International financial markets are rapidly becoming a single global market. For these markets, most large institutional users are not satisfied with the existing levels of…

545

Abstract

International financial markets are rapidly becoming a single global market. For these markets, most large institutional users are not satisfied with the existing levels of disclosures by multinational firms. One purpose of this research study was to investigate existing footnote disclosure practices for H‐Shares in Hong Kong. Another purpose was to determine if the existing financial statement disclosures for H‐Share companies are comparable to the other companies traded on the HKSE. This study classified, summarised and analysed financial statement disclosures for H‐Share Hong Kong companies. In a recent US study, Barth and Murphy (1994) developed a framework to analyse the required footnotes for companies in the United States. This study uses a similar approach to examine the situation in Hong Kong. However, there are some significant differences. The Barth and Murphy study is extended to include the review of actual disclosures in Hong Kong financial statements. In this way, this project attempts to determine if existing disclosures for Hong Kong H‐Share companies can be classified according to the purposes identified in the US study and by a review of Hong Kong standards. Descriptive statistics are provided for all disclosures. The results indicate that similar purposes have been met for both H‐Shares and other Hong Kong companies traded on the Hong Kong Stock Exchange.

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Asian Review of Accounting, vol. 7 no. 1
Type: Research Article
ISSN: 1321-7348

Available. Content available
Article
Publication date: 9 November 2010

Craig Henry

284

Abstract

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Strategy & Leadership, vol. 38 no. 6
Type: Research Article
ISSN: 1087-8572

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Article
Publication date: 1 January 2003

Soon Suk Yoon and Gary Miller

This paper investigates the functional relationships between stock returns and two representative performance measures. The two measures are earnings and cash from operations. In…

303

Abstract

This paper investigates the functional relationships between stock returns and two representative performance measures. The two measures are earnings and cash from operations. In addition, this paper assesses the association of stock returns with the decomposed components of earnings. Our study documents that earnings dominate cash from operations in terms of the relationships with the stock returns. When the stock returns are regressed on the decomposed components of earnings, cash from operations consistently shows strong positive relationships with stock returns. The efficient capital market hypothesis posits that changes in reported earnings without cash flow implications should not affect stock prices. However, our regression results indicate that non‐current accruals have strong relationships with the stock returns even though they lack cash flow implications. Perhaps this may imply that cosmetic earnings increases might be rewarded with increases in stock prices.

Details

Review of Accounting and Finance, vol. 2 no. 1
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 21 November 2024

Mark E. Mendenhall and B. Sebastian Reiche

This paper explores an under-researched area in the field of global mobility, namely, the leadership behavior of expatriates. We bring attention to this largely overlooked area of…

37

Abstract

Purpose

This paper explores an under-researched area in the field of global mobility, namely, the leadership behavior of expatriates. We bring attention to this largely overlooked area of research in global mobility and offer recommendations for future research in relation to this topic.

Design/methodology/approach

In this paper, we first map the degree to which expatriates as leaders have been studied in the field by conducting a search of the global mobility literature from 1965 to 2023. Next, we explore the potential efficacy of applying existing leadership theories to the study of expatriates as leaders, reflecting on the potential gains such an undertaking holds for both global mobility and leadership research.

Findings

Based on our reflections, we conclude that the global mobility domain provides a new, rich context in which traditional leadership theories could be studied, resulting in a richer understanding of boundary conditions associated with traditional leadership theories. We also consider the potential value-added contributions to the global mobility field if its scholars were to draw from existing theory from one of the sub-fields of leadership: global leadership. To do so, we chart the evolution of the global leadership field and discuss one of its models that holds particular value, in our estimation, for future global mobility research.

Originality/value

To date, the lack of focus on expatriates as leaders has not been discussed or widely considered in the literature. This paper is a first attempt to bring to light this gap in the literature and to consider the rich possibilities future research exploring this topic holds for the field and for the practice of expatriate training and development.

Details

Journal of Global Mobility: The Home of Expatriate Management Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-8799

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Article
Publication date: 1 March 2002

John Sener

Although online learning in American higher education is growing rapidly, online degree and certificate programs are usually either general or career‐oriented. Notably lacking are…

379

Abstract

Although online learning in American higher education is growing rapidly, online degree and certificate programs are usually either general or career‐oriented. Notably lacking are fully online bachelor degree programs in the traditional liberal “arts and sciences” disciplines; a recent research inquiry found only a very few such programs are currently available. The availability of fully online degree programs is important for providing maximum access to education for geographically dispersed, highly mobile, and other learners. Available programs in liberal arts disciplines may also be an indicator of online learning as a well‐regarded degree pathway. There may be several possible explanations for the current lack of these programs, such as lack of market demand, logistical obstacles, and greater focus on blended learning delivery approaches. Despite current obstacles, rising demand for online courses, increased partnership ventures, and other factors suggest an emerging market which will result in greater future availability for such programs.

Details

On the Horizon, vol. 10 no. 1
Type: Research Article
ISSN: 1074-8121

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Book part
Publication date: 5 August 2005

Richard A. Bernardi

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

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Article
Publication date: 1 March 2006

Deborah A. Carroll and Justin Marlowe

12

Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 18 no. 2
Type: Research Article
ISSN: 1096-3367

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