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Article
Publication date: 22 July 2010

1201

Abstract

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Accounting Research Journal, vol. 23 no. 1
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 19 September 2008

Jodie Nelson and Majella Percy

The paper's aim is to investigate the stock option disclosures of directors and the five most highly remunerated officers in the directors' report of Australian companies for the…

1377

Abstract

Purpose

The paper's aim is to investigate the stock option disclosures of directors and the five most highly remunerated officers in the directors' report of Australian companies for the years 2000 and 2002 and the choice to position these disclosures in the notes to the financial statements as opposed to the directors' report.

Design/methodology/approach

The study examines the compliance with mandatory disclosures for stock options for companies in the top 400 and also ascertains if there is consistent compliance across all required categories, including sensitive disclosures.

Findings

Although compliance is high for most of the required stock option disclosures, 43 of the 153 firms in the sample did not disclose the amount (value) of the options issued. Another 27 of the companies disclosed a “Nil” value for the value of options issued. Most of the companies disclosed the information in the directors' report, with larger companies and companies in the finance industry more likely to disclose in the notes to the financial statements, where the information is less visible.

Originality/value

The results indicate that companies were secretive about the most sensitive of the required disclosures, the amount (value) of the options issued. Regulators and researchers need to be cautious in conducting compliance studies as although companies appear to be transparent in their disclosures about stock options for directors, closer examination reveals secrecy about sensitive components of the required disclosures.

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Asian Review of Accounting, vol. 16 no. 3
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 14 November 2008

Gerry Gallery and Jodie Nelson

The purpose of this study is to examine the usefulness of pre‐production cash expenditure forecasts issued by Australian mining explorers in their quarterly cash‐flow reports.

1086

Abstract

Purpose

The purpose of this study is to examine the usefulness of pre‐production cash expenditure forecasts issued by Australian mining explorers in their quarterly cash‐flow reports.

Design/methodology/approach

Usefulness is determined by examining compliance and the reliability of forecasts (accuracy and bias) for a sample of 1,760 forecasts issued by 481 explorers in 2005/2006. The cross‐sectional variation in reliability is examined using regression analysis.

Findings

The findings reveal a high level of compliance but significant inaccuracies (median forecast error of around 50 percent of actual expenditure for exploration and evaluation expenditure and 85 percent for development expenditure), and some evidence of forecast bias. Forecast inaccuracy is more prevalent in firms that have poorer performance, greater financial slack, greater cash‐flow volatility, no financial leverage, and for firms that are smaller, in the pre‐development stage, and in the mineral (non‐oil and gas) sub‐industry.

Research limitations/implications

The analysis of forecast usefulness is confined to compliance and reliability. Further research could consider the value‐relevance and predictive ability of these forecasts.

Practical implications

The findings question the usefulness of mandatory forecasting by showing that the information role of forecasts in capital markets is impaired when firms have little discretion over the forecast decision, timing and specificity.

Originality/value

This is the first study to examine mandatory cash expenditure forecasts and makes a significant contribution to the small literature on mandatory financial forecasts.

Details

Accounting Research Journal, vol. 21 no. 3
Type: Research Article
ISSN: 1030-9616

Keywords

Available. Content available
Article
Publication date: 14 November 2008

Natalie Gallery

580

Abstract

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Accounting Research Journal, vol. 21 no. 3
Type: Research Article
ISSN: 1030-9616

Available. Content available
Article
Publication date: 19 July 2011

1099

Abstract

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Accounting Research Journal, vol. 24 no. 1
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 13 March 2017

Rebecca Dolan, Jodie Conduit, John Fahy and Steve Goodman

This study aims to use social media data to identify brand communication strategies on Facebook. The analysis uncovers trends and statistics regarding engagement rates. This…

10808

Abstract

Purpose

This study aims to use social media data to identify brand communication strategies on Facebook. The analysis uncovers trends and statistics regarding engagement rates. This research leads to the development of a future research agenda for social media and engagement research.

Design/methodology/approach

The Facebook Insights data of 12 wine brands over a 12-month period informed this study. Descriptive analysis was undertaken to examine the social media communication strategies of these brands. The impact of these strategies on engagement metrics is also examined.

Findings

The findings demonstrate a low rate of engagement among the users of the wine brand Facebook pages. A majority of Facebook fans rarely engage with the brands. The results demonstrate that user engagement varies depending on the day of the week and hour of the day of the brand post.

Practical implications

Wine brands can use these findings as a guideline for effective practice and as a benchmarking tool for assessing their social media performance. The paper provides implications for marketing scholars through the development of a future research agenda related to social media, customer engagement and wine marketing.

Originality/value

This paper fulfils an identified need by offering practical advice to wine producers on the necessity to explore and understand social media strategy and customer engagement characteristics.

Details

International Journal of Wine Business Research, vol. 29 no. 1
Type: Research Article
ISSN: 1751-1062

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Article
Publication date: 3 April 2018

Larelle Chapple, Keitha Dunstan and Thu Phuong Truong

The purpose of our study is to examine the influence of three external corporate governance mechanisms (continuous disclosure regulatory reform, analyst following and ownership…

619

Abstract

Purpose

The purpose of our study is to examine the influence of three external corporate governance mechanisms (continuous disclosure regulatory reform, analyst following and ownership concentration) and one internal corporate governance mechanism (board structure) on the likelihood, frequency, horizon, precision and accuracy of management earnings forecasts in the low private litigation environment of New Zealand.

Design/methodology/approach

The authors use a sample of 1,082 management earnings forecasts issued by 125 firms listed on the New Zealand Exchange during the 1998-2007 financial reporting periods. The authors effectively control the self-selection bias problem inherent in management earnings forecasts.

Findings

The findings provide strong evidence that corporate governance significantly influences management earnings forecast behaviour. Firms with effective corporate governance tend to forecast earnings and provide these earnings forecasts more frequently and precisely. Earnings forecasts issued by firms with more non-executive directors on the board are less optimistically biased. A possible interpretation of the findings is that effective corporate governance mechanisms are able to substitute for a private enforcement alternative.

Originality/value

The findings have value in informing governance choices in the absence of external disciplinary mechanisms such as private litigation.

Details

Pacific Accounting Review, vol. 30 no. 2
Type: Research Article
ISSN: 0114-0582

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Book part
Publication date: 29 August 2018

Paul A. Pautler

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and…

Abstract

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

Details

Healthcare Antitrust, Settlements, and the Federal Trade Commission
Type: Book
ISBN: 978-1-78756-599-9

Keywords

Available. Content available
Book part
Publication date: 19 December 2017

Karin Klenke

Free Access. Free Access

Abstract

Details

Women in Leadership 2nd Edition
Type: Book
ISBN: 978-1-78743-064-8

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Article
Publication date: 4 June 2019

Emmanuel Aboagye-Nimo, Hannah Wood and Jodie Collison

Although the UK construction sector has enjoyed a significant rise in the number of women joining the industry, there is undoubtedly more room for improvement. Numerous schemes…

2055

Abstract

Purpose

Although the UK construction sector has enjoyed a significant rise in the number of women joining the industry, there is undoubtedly more room for improvement. Numerous schemes have been initiated by government and other professional bodies to encourage more women to undertake a career in construction. The purpose of this paper is to shed light on the organisational complexities of problems faced by women working in professional roles in construction. It thus initiates a dialogue on the lack of workplace flexibility and discriminatory practices that prevent many more women from joining.

Design/methodology/approach

A phenomenological philosophy is adopted. The research critically explores the views of women working in professional roles in six large construction firms in England.

Findings

It was widely acknowledged that the industry had improved significantly, however there are still concerns yet to be addressed. It was identified that women face new challenges when they attain senior roles. Furthermore, it is believed that the current glass ceiling theory and leaky pipeline theory are not adequate to study these issues.

Research limitations/implications

Sample size and narrow focus on large construction firms are the limitations of the paper.

Practical implications

Through academic and industry dissemination, the findings from this research encourage both men and women working in the construction industry to adopt inclusive practices that will help widen the pool of knowledge and expertise.

Social implications

This paper sheds light on a problem that is assumed to be eradicated once women progress to senior management roles.

Originality/value

This research presents an in-depth critical perspective of challenges faced by women construction professionals occupying decision-making positions.

Details

Engineering, Construction and Architectural Management, vol. 26 no. 11
Type: Research Article
ISSN: 0969-9988

Keywords

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