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Article
Publication date: 3 February 2014

Jerry Sun, George Lan and Guoping Liu

The purpose of this study is to investigate the effectiveness of independent audit committees in constraining real earnings management. This study examines the relationships…

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Abstract

Purpose

The purpose of this study is to investigate the effectiveness of independent audit committees in constraining real earnings management. This study examines the relationships between audit committee characteristics and real activities manipulation.

Design/methodology/approach

US firms with stronger incentives to undertake real earnings management are selected as a sample. Regressions are run for the empirical analyses.

Findings

It is found that audit committee members' additional directorships are positively associated with real earnings management measured by abnormal cash flows from operations, abnormal discretionary expenses and abnormal production costs, suggesting that audit committees with high additional directorships are less effective in constraining real earnings management. The findings are consistent with the notion that audit committee members' busyness impairs their monitoring effectiveness.

Originality/value

This study extends the extant research on audit committees' oversight of real earnings management by using refined research design and updated data. This study also provides further evidence on how audit committee members' additional directorships affect their ability to oversee both accrual and real earnings management.

Details

Managerial Auditing Journal, vol. 29 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 6 May 2014

Jerry Sun, George Lan and Zhenzhong Ma

The purpose of this paper is to investigate the impact of Sarbanes-Oxley Act (SOX) on high growth firms’ corporate governance. Specially, the study examines whether there is a…

1945

Abstract

Purpose

The purpose of this paper is to investigate the impact of Sarbanes-Oxley Act (SOX) on high growth firms’ corporate governance. Specially, the study examines whether there is a negative impact of SOX on the interactive effect of board independence and investment opportunity set on firm performance.

Design/methodology/approach

Sample firms were selected from the Investor Responsibility Research Center Directors’ database. Both accounting- and market-based firm performance measures are used. Regressions are run to test the hypothesis.

Findings

It was found that the impact of SOX on the interaction effect of board independence and investment opportunity set on firm performance is negative.

Originality/value

The results suggest that the impact of SOX in corporate governance and regulatory environment mitigates the effect of board independence on the relationship between investment opportunity set and firm performance, consistent with the notion that the enactment of SOX increases monitoring costs of board governance especially for high-growth firms.

Details

Managerial Finance, vol. 40 no. 5
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 March 1981

George Schoyer

The Biographical Dictionary of Modern British Radicals, the Dictionary of Labour Biography, and the Dictionnaire Biographique du Mouvetnent Ouvrier Francais are three ongoing…

45

Abstract

The Biographical Dictionary of Modern British Radicals, the Dictionary of Labour Biography, and the Dictionnaire Biographique du Mouvetnent Ouvrier Francais are three ongoing collective biographies of working class and radical politicians, philosophers, and activists. They are all scholarly works, well‐edited, informative and interesting to read. The entries in all three dictionaries are composed by experts in their fields and have excellent bibliographies.

Details

Reference Services Review, vol. 9 no. 3
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 1 February 1960

Memories of Christmas, inevitable overeating and the discomfort of satiation have sufficiently receded to be able to discuss briefly that occasional concomitant of food, mentioned…

16

Abstract

Memories of Christmas, inevitable overeating and the discomfort of satiation have sufficiently receded to be able to discuss briefly that occasional concomitant of food, mentioned discreetly, usually behind hand to mouth and then only to close intimates—indigestion! It may accompany only certain foods, or if one has attained its crown of martyrdom, most foods, but before coming to our purpose in mentioning the subject at all, we would sound a few words of caution against blindly accepting all statistical evaluations which appear to confirm logically unacceptable viewpoints, which bestow success to improbabilities and simplicity to imponderables and unaccountably obtain superior results from placebo treatment, or in other words, confirm the therapeutic value of doing nothing! There are probably fallacies in these statistical efforts, but the ordinary down‐to‐earth individual cannot detect them. Perhaps it needs on the setting‐a‐thief‐to‐catch‐a‐thief principle, another statistician to find them.

Details

British Food Journal, vol. 62 no. 2
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 February 1967

I HAVE sometimes been asked whether I am conscious, as the present editor of THE LIBRARY WORLD, of the spirit and influence of its founder, James Duff Brown, and of his editorial…

85

Abstract

I HAVE sometimes been asked whether I am conscious, as the present editor of THE LIBRARY WORLD, of the spirit and influence of its founder, James Duff Brown, and of his editorial successors, who included J. D. Stewart and W. C. Berwick Sayers. The answer is that of course I am—how could it be otherwise?

Details

New Library World, vol. 68 no. 8
Type: Research Article
ISSN: 0307-4803

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Book part
Publication date: 14 July 2014

Roberto M. Fernandez and Roman V. Galperin

Recent labor market research has called into question whether social capital effects are causal, or are spuriously due to the influence of social homophily. This essay adopts the…

Abstract

Recent labor market research has called into question whether social capital effects are causal, or are spuriously due to the influence of social homophily. This essay adopts the demand-side perspective of organizations to examine the causal status of social capital. In contrast with supply-side approaches, we argue that homophily is a key mechanism by which organizations derive social capital. We develop an approach to bolster inferences about the causal status of social capital, and illustrate these ideas using data from a retail bank.

Details

Contemporary Perspectives on Organizational Social Networks
Type: Book
ISBN: 978-1-78350-751-1

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Article
Publication date: 1 April 1987

Joseph Kurtzman and John Zauhar

This paper has been developed with the intent to establish specific assumptions which will provide a foundation for new formulae for marketing mega events. The basis for these…

426

Abstract

This paper has been developed with the intent to establish specific assumptions which will provide a foundation for new formulae for marketing mega events. The basis for these assumptions are to be found in Werner Wyss “New Marketing” and in J. Zauhar and J. Kurtzman “Programme Management: festivals, carnivals, public celebrations, special events”. The following pages have been prepared purely for discussion purposes and have been so written.

Details

The Tourist Review, vol. 42 no. 4
Type: Research Article
ISSN: 0251-3102

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Book part
Publication date: 11 November 2019

Juliana Maria (da Silva) Trammel

Brazil has one of the largest millennial populations in the world and offers a key case study of an important slice of time: the adolescence of millennials in the 2000s. This case…

Abstract

Brazil has one of the largest millennial populations in the world and offers a key case study of an important slice of time: the adolescence of millennials in the 2000s. This case study offers important insight into a unique Brazilian dynamic, the LAN house phenomenon: a Brazilian solution to spreading digital technologies to the economically disadvantaged. This chapter explores the social roles and functions LAN houses played to the Brazilian youth, ages 12–15, in the 2000s, when they were first introduced in Brazil. Three research questions guided this investigation.

RQ1. What were the main uses and gratifications of LAN house use among the youth in Brazil in the early 2000s?

RQ2. What was the social construction of “Internet” and “LAN house” among the Brazilian user of LAN houses and its potential to foster advancement?

RQ3. What key roles do LAN houses play today?

RQ1. What were the main uses and gratifications of LAN house use among the youth in Brazil in the early 2000s?

RQ2. What was the social construction of “Internet” and “LAN house” among the Brazilian user of LAN houses and its potential to foster advancement?

RQ3. What key roles do LAN houses play today?

Two distinct methods of the study were employed: a survey and textual analysis. The results showed that Brazilian youth used the LAN houses to check Orkut (a social network site), e-mails and the Microsoft System Network (MSN chat), download music and play games. The internet was mostly perceived to have a negative influence, have bad content and serve as a distraction. With the changes in telecommunication and mobile use, the LAN houses have diversified their services, still offering opportunities for gaming and socialization, but also catering to older and working class by providing services such as government document digitalization and preparation. This case study has implications or the introduction of digital technologies to adolescent populations in the growing economies and developing nations.

Details

Mediated Millennials
Type: Book
ISBN: 978-1-83909-078-3

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Article
Publication date: 1 June 1999

George K. Chacko

Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today. Considers the…

10001

Abstract

Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today. Considers the marketing strategies employed, together with the organizational structures used and looks at the universal concepts that can be applied to any product. Uses anecdotal evidence to formulate a number of theories which can be used to compare your company with the best in the world. Presents initial survival strategies and then looks at ways companies can broaden their boundaries through manipulation and choice. Covers a huge variety of case studies and examples together with a substantial question and answer section.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 11 no. 2/3
Type: Research Article
ISSN: 1355-5855

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Book part
Publication date: 1 January 2005

Lan Xia and Kent B. Monroe

Abstract

Details

Review of Marketing Research
Type: Book
ISBN: 978-0-85724-723-0

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