Search results
1 – 10 of 941Lichao Ma, Hao Yao and Manyuan Sun
The study seeks to unpack the effect of distributed leadership on teacher professionalism, and the mediating roles of collaborative learning and relational trust in the Chinese…
Abstract
Purpose
The study seeks to unpack the effect of distributed leadership on teacher professionalism, and the mediating roles of collaborative learning and relational trust in the Chinese cultural context.
Design/methodology/approach
The proposed framework was examined based on the questionnaire data from 522 primary and secondary school teachers in China using structural equation modeling.
Findings
It was found that distributed leadership had a direct positive impact on collaborative learning and relational trust, which also exerted the direct positive impact on teacher professionalism. However, distributed leadership cannot directly affect teacher professionalism in China. Only through the full mediation of collaborative learning and relational trust, could distributed leadership facilitate teacher professionalism in an indirect way. The proportion of sequence mediating effect was the highest, followed by the single mediating role played by relational trust.
Originality/value
We have demonstrated to international scholars the indirect value of distributed leadership in enhancing teacher professionalism in China. The results not only enrich the existing influencing mechanism framework of professionalism, but also provide valuable implications that school leadership does not have a completely positive effect on teacher professionalism. Only when the empowering leadership style is truly perceived by teachers and strengthens their collaborative learning and mutual trust, can a team of capable educators be formed to promote teacher professionalism. It also indicates that teacher professionalism becomes a systematic and structural process requiring support from multiple parties, such as schools, leaders, colleagues and self.
Details
Keywords
Souha Siala Bouaziz, Ines Ben Amar Fakhfakh and Anis Jarboui
The purpose of this study is to investigate the impact of the relationship between shareholder activism and earnings management on the market performance of French companies.
Abstract
Purpose
The purpose of this study is to investigate the impact of the relationship between shareholder activism and earnings management on the market performance of French companies.
Design/methodology/approach
This study used 385 firm-year observations drawn from a sample of French companies belonging to the SBF 120 index from 2008 to 2012. Data was collected from annual reports of sample companies. To measure earnings management, this study used the model of Raman and Shahrur (2008). The relationship between shareholder activism, earnings management and market performance using the panel data regression model was empirically examined.
Findings
The results prove that shareholder activism, as indicated by shareholder proposals, has no impact on market performance. However, the existence of shareholder activism affects the market performance positively. In fact, a minimum of proposals proves that shareholder activism plays an appropriate and effective role in creating value. Thus, several activists would resort to “a private activism” which could be the best and the least expensive form. This form of activism is called “behind the scenes.” Findings also show that earnings management has a negative impact on market performance. As a matter of fact, these findings allow to conclude that the firm performance decreases whenever managers undertake to earnings management. Also, earnings management behavior is mainly opportunistic. Finally, the relationship between shareholder activism and earnings management has no impact on market performance. This result reveals that shareholder activism proves to be an ineffective mechanism that does not alter the accounting choices, particularly in relation to earnings management. This result shows the inability of active shareholders to define and implement strategies across their proposals, namely, “the lack of monitoring competence.”
Research limitations/implications
It is important in future research to evaluate the impact of behind the scenes interventions on corporate governance. Also, this paper gives a larger dimension to the effect of shareholder activism on the market performance in the specific context of earnings management, thus justifying the need to expand this study using other methodologies to deepen and better understand this relationship in this context.
Practical implications
The paper's evidence contributes to an understanding of corporate governance. The finding of this study will help in monitoring and controlling fraudulent earnings management practices that effect on market performance. Further, this study is important to investors, academics and policymakers, as it demonstrates that governance reforms that encourage firms to adopt better governance practices that reduce the likelihood of earnings management.
Originality/value
To the best of the author’s knowledge, this paper pioneers in focusing on the impact of the shareholder activism and earnings management on the market performance because previous studies put more emphasis on pair-wise relations (Shareholder activism-earnings management, earnings management-market performance and shareholder activism-market performance). This study provides empirical evidence on the effectiveness of the relationship between shareholder activism and earnings management on market performance.
Details
Keywords
– This paper deals with some structural indicators and their evolution, in China and its regions, over the period 1981-2010.
Abstract
Purpose
This paper deals with some structural indicators and their evolution, in China and its regions, over the period 1981-2010.
Design/methodology/approach
The paper uses a quantitative approach. Linear programming and structural growth decompositions were used. The authors first produce estimates of the optimal productivities of incremental capital and the optimal incremental income elasticity of capital by means of a linear programming exercise. They then produce an accounting growth decomposition to assess the changes in the contribution of capital productivity, capital intensity and labour participation to the growth rate of output per capita. Finally, they combine an accounting growth decomposition with a standard production function, growth accounting, decomposition to assess the contribution of both capital productivity and capital intensity to total factor productivity (TFP). They also show in the Appendix the difference in the TFP growth contribution when marginal elasticities are assumed variable over time and when scale returns are assumed to be increasing rather than constant.
Findings
The main conclusion of the paper is that capital intensity, rather than capital productivity or labour participation, has been the main growth contributor. Capital productivity has fallen, while capital intensity has increased significantly, but that does not mean that quantity in itself, rather than quality, is behind such growth, as total factor productivity, which is significantly more than engineering technical change, has been relatively important over the period.
Originality/value
Both the use of linear programming to assess the evolution of incremental capital productivity and the decomposition of TFP.
Details
Keywords
Ji Wu, Qian Hao and Michelle Y.M. Yao
The purpose of this paper is report the importance of research publications for the tenure promotion and for faculty in accounting, finance, and information system (IS) areas…
Abstract
Purpose
The purpose of this paper is report the importance of research publications for the tenure promotion and for faculty in accounting, finance, and information system (IS) areas, developing valid criteria for the assessment of quality in related journals is necessary.
Design/methodology/approach
Existing rankings are usually based on a survey among faculty members, while ignoring the chairs' critical role in tenure evaluation. This paper uses department chairs' responses to a survey asking to assess relative journal quality, and hence provides quantitative standards to measure research productivity. The rankings are primarily obtained by the familiarity‐rank position index method. Different sets of rankings for the decision‐makers in universities, with various requirements for research are provide.
Findings
It is found that the rankings in accounting and finance areas are consistent with the prior research, but the rankings in the IS have changed significantly. This difference to the rapid growth in the field of IS is attributed. The robustness check also corroborates the ranking lists.
Originality/value
In addition, this paper reports not only a comprehensive ranking list including most journals in accounting, finance, and IS areas, but also separate rankings in each field.
Details
Keywords
Salma Chakroun, Anis Ben Amar and Anis Ben Amar
The purpose of this paper is to examine the impact of earnings management on financial performance. In addition, the authors investigate whether corporate social responsibility…
Abstract
Purpose
The purpose of this paper is to examine the impact of earnings management on financial performance. In addition, the authors investigate whether corporate social responsibility has a moderating effect on the impact of earnings management on financial performance.
Design/methodology/approach
The empirical study is based on a sample of French companies listed on the CAC-All-Tradable index over the period 2008–2018. Feasible generalized least square regression method is used to estimate the econometric models.
Findings
Based on panel data of 3,003 French firm-year observations, the authors demonstrate that earnings management has a negative and significant impact on financial performance. Indeed, corporate social responsibility moderates positively the negative impact of earnings management on financial performance in the French context.
Practical implications
The findings have several implications for regulatory, investors and academic researchers. For regulators, it is appropriate to promote more several standards related to corporate social responsibility and earnings management. For investors, considering societal issues is very important in making decisions. For academic researchers, the results show that it is important to discover how corporate social responsibility can influence the relation between earnings management and financial performance.
Originality/value
The existing literature has generally focused on the impact of earnings management on financial performance and the empirical tests did not yield similar results. The study shows that corporate social responsibility has a moderating role in determining the impact of earnings management on financial performance.
Details
Keywords
The purpose of this study is to identify the factors and issues within the policy context of education and the school inspection system which might affect education quality in…
Abstract
Purpose
The purpose of this study is to identify the factors and issues within the policy context of education and the school inspection system which might affect education quality in China and examine stakeholder perceptions of inspection content and context in one city region in China.
Design/methodology/approach
A mixed-methods design was used. In all, 365 teachers, headteachers and administrative staff from ten schools across the urban and rural area have responded the questionnaires. A total of 13 interviewees including teachers and headteachers from two urban schools and a rural school, city and national inspectors and an educational officer were conducted. The interview instrument was informed by both international and local literature and some of the quantitative findings.
Findings
This paper argues that student non-academic outcomes were perceived by participants to be more important than academic achievements in demonstrating education quality. The prevailing exam-oriented evaluation system still sets barriers for student all-round development. Educational equity in student performance has not drawn sufficient attention from the inspectorates of Shandong province.
Practical implications
School inspection standards remain to be improved to better support student all-round development and equity in educational outcomes within and between schools, and better accommodate policy contexts and local needs.
Originality/value
This study examines the school effectiveness factors which have been rarely tested in Chinese context and collects new empirical evidence to explore participants’ perceptions on the quality of school inspection criteria and education quality in Shandong province.
Details
Keywords
Yuyue Guo and Shudong Lin
This paper aims to investigate the effects on material performance in the epoxy acrylate resin system owing to the existence of the different ring of the cyclic methacrylate. In…
Abstract
Purpose
This paper aims to investigate the effects on material performance in the epoxy acrylate resin system owing to the existence of the different ring of the cyclic methacrylate. In this paper, cyclic methacrylate as diluents was added into epoxy acrylate (EA) resin by ultraviolet (UV)-cured polymerization to investigate the effects on material performance owing to the existence of the different rings.
Design/methodology/approach
EA and 1-adamantyl methacrylate were synthesized by traditional methods according to previous papers, respectively. After adding different cyclic methacrylate as diluents to the EA oligomers, the system was exposed to the UV-light for polymerization.
Findings
The hydrophobic properties of the cured materials were increased slightly because of the alkyl groups from the methacrylate. The thermal stabilities and mechanical properties of the resins were enhanced by the cyclic diluents with the hard segments. Meanwhile, the crosslink density of the polymer decreased with the bulky group like adamantly owing to its huge structure.
Research limitations/implications
The cyclic methacrylates were introduced into EA oligomers for decreasing the viscosity and increasing the materials performances, which could be recognized as new diluents applied in UV-cued polymerization.
Originality/value
The results of this study will be conducive to fabricate EA resins possessed with high thermal stabilities and mechanical properties by convenient UV-cured polymerization.
Details
Keywords
Muzammil Hussain, Trong Tuan Luu and Timothy Marjoribanks
Healthcare is a service industry where fulfilling the needs of patients (customers) is challenging. Various factors, including cost, system complexity, staffing behaviours and…
Abstract
Purpose
Healthcare is a service industry where fulfilling the needs of patients (customers) is challenging. Various factors, including cost, system complexity, staffing behaviours and technological advances, play vital roles. Drawing upon social exchange theory, this study seeks to determine how paternalistic leadership (authoritarianism, benevolence and morality) influences employee service innovative behaviour and counterproductive work behaviour via perceived supervisor support in the healthcare sector. Additionally, the study investigates the role of the public service motivation of individuals as a moderating factor in this relationship.
Design/methodology/approach
A pilot study and a main study were conducted to test the hypotheses. We collected data from healthcare professionals in Pakistan’s large public, private and semi-government hospitals. We applied bootstrapping with 5,000 replications and structural equation modelling to analyse the data.
Findings
Results indicate that authoritarianism was negatively associated with service innovative behaviour, whereas benevolent and moral behaviours were positively associated with service innovative behaviour via perceived supervisor support (mediation). Our findings shed light on the moderating role of public service motivation.
Originality/value
This empirical quantitative study has several theoretical and practical implications. Findings of our study provide evidence that a paternalistic leadership style can influence both positive (service innovative behaviour) and negative (counterproductive working behaviour) working behaviours simultaneously via perceived supervisor support at an individual level in the service (healthcare) industry. This study also highlights the moderating role of public service motivation as an individual motivation factor.
Details
Keywords
Nadia Albu, Catalin Nicolae Albu, Stefan Bunea and Maria Madalina Girbina
– This paper aims to investigate the development of accounting academia in an emerging country situated in Central and Eastern Europe.
Abstract
Purpose
This paper aims to investigate the development of accounting academia in an emerging country situated in Central and Eastern Europe.
Design/methodology/approach
First, the authors analyze publications in the main three local Romanian journals dedicated to accounting, using content analysis and statistical tests in line with the issues analyzed for accounting publications in the international literature. Second, they mobilize personal experience of, and observations of local developments by, the authors.
Findings
The authors find that the decision of establishing a national journal ranking system in Romania in 2005 had both positive and negative consequences. Romanian accounting academics were asked after 2005 to focus on a very short notice on writing research papers, following a long period of communism and about 15 years of post-communism during which they wrote textbooks and professional papers. Journal and university rankings therefore influenced the publication behavior of such researchers, leading to searches for efficiency, ease of publications, publications outside accounting as well as to a difficult publication of their research outcome by internationally relevant accounting journals.
Research limitations/implications
Publications in the three Romanian accounting journals for one year were analyzed and the personal experience of the authors mobilized. However, following this study, university administrators and national regulators can better ascertain the effect of their actions, and use these findings to better plan their future actions.
Originality/value
This paper contributes to accounting research literature by offering insights into the current state of accounting research and publication in an emerging economy (Romania), and by investigating the institutional factors that may be responsible for this state of affairs.
Details
Keywords
Hongsheng Luo, Xingdong Zhou, Yuncheng Xu, Huaquan Wang, Yongtao Yao, Guobin Yi and Zhifeng Hao
This paper aims to exploit shape-memory polymers as self-healable materials. The underlying mechanism involved the thermal transitions as well as the enrichment of the healing…
Abstract
Purpose
This paper aims to exploit shape-memory polymers as self-healable materials. The underlying mechanism involved the thermal transitions as well as the enrichment of the healing reagents and the closure of the crack surfaces due to shape recovery. The multi-stimuli-triggered shape memory composite was capable of self-healing under not only direct thermal but also electrical stimulations.
Design/methodology/approach
The shape memory epoxy polymer composites comprising the AgNWs and poly (ε-caprolactone) were fabricated by dry transfer process. The morphologies of the composites were investigated by the optical microscope and scanning electron microscopy (SEM). The electrical conduction and the Joule heating effect were measured. Furthermore, the healing efficiency under the different stimuli was calculated, whose dependence on the compositions was also discussed.
Findings
The AgNWs network maintained most of the pathways for the electrons transportation after the dry transfer process, leading to a superior conduction and flexibility. Consequently, the composites could trigger the healing within several minutes, as applied with relatively low voltages. It was found that the composites having more the AgNWs content had better electrically triggered performance, while 50 per cent poly (ε-caprolactone) content endowed the materials with max healing efficiency under thermal or electrical stimuli.
Research limitations/implications
The findings may greatly benefit the application of the intelligent polymers in the fields of the multifunctional flexible electronics.
Originality/value
Most studies have by far emphasized on the direct thermal triggered cases. Herein, a novel, flexible and conductive shape memory-based composite, which was capable of self-healing under the thermal or electrical stimulations, has been proposed.
Details