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1 – 10 of 84Tracy C. Artiach, Gerry Gallery and Kimberley J. Pick
This paper aims to provide a chronological review of changes in the institutional setting regulating Australian initial public offering (IPO) firms’ earnings forecasts over the…
Abstract
Purpose
This paper aims to provide a chronological review of changes in the institutional setting regulating Australian initial public offering (IPO) firms’ earnings forecasts over the period from 1994 to 2012. The changing forecasting environment covers both IPO firms’ prospectus earnings forecasts and post-listing updates to those forecasts.
Design/methodology/approach
This historical analysis reviews the changes in corporate regulation and enforcement, Australian Securities Exchange listing requirements and the outcomes of securities class actions (SCA) that affect IPO firms’ earnings forecasts.
Findings
A review of the institutional setting regulating Australian IPO firms’ earnings forecasts reveals two inter-temporal shifts in (increasing) litigation risk over 1994-2012 period which have arisen from more onerous regulations, stronger regulatory enforcement and a more active SCA market. The authors document the corporate responses to those shifts.
Originality/value
This is the first study to comprehensively document research of an inter-temporal litigation risk shift on IPO firms’ earnings forecasting behaviour. It therefore provides a formative base and a useful resource for researchers, practitioners and investigators (regulators, forensic accountants, etc.) when examining the impact of the changes on IPO firms’ forecasting behaviour following regulatory change and enforcement.
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Rhonda Povey and Michelle Trudgett
The focus of this paper is to centre the lived experiences and perceptions of western education held by Aboriginal people who lived at Moola Bulla Native Cattle Station (Moola…
Abstract
Purpose
The focus of this paper is to centre the lived experiences and perceptions of western education held by Aboriginal people who lived at Moola Bulla Native Cattle Station (Moola Bulla) in Western Australia, between 1910 and 1955. Of interest is an investigation into how government legislations and policies influenced these experiences and perceptions. The purpose of this paper is to promote the powerful narrative that simultaneously acknowledges injustice and honours Aboriginal agency.
Design/methodology/approach
The research from which this paper is drawn moves away from colonial, paternalistic and racist interpretations of history; it is designed to decolonise the narrative of Aboriginal education in remote Western Australia. The research uses the wide and deep angle lens of qualitative historical research, filtered by decolonising methodologies and standpoint theory. Simultaneously, the paper valorises the contributions Indigenous academics are making to the decolonisation of historical research.
Findings
Preliminary findings suggest the narrative told by the residents who were educated at Moola Bulla support a reframing of previous deficit misrepresentations of indigeneity into strength-based narratives. These narratives, or “counter stories”, articulate resistance to colonial master narratives.
Social implications
This paper argues that listening to Aboriginal lived experiences and perceptions of western education from the past will better inform our engagement with the delivery of equitable educational opportunities for Aboriginal students in remote contexts in the future.
Originality/value
This paper will contribute to the wider academic community by addressing accountability in Aboriginal education. Most important to the study is the honouring of the participants and families of those who once lived on Moola Bulla, many who are speaking back through the telling of their story.
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The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online…
Abstract
The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:
Informed by the literature on regional security and fragile states, ‘new regionalisms’, and natural resources and violent conflict, this essay investigates the challenges of…
Abstract
Informed by the literature on regional security and fragile states, ‘new regionalisms’, and natural resources and violent conflict, this essay investigates the challenges of state-building in West Africa. These range from the influence of diasporas and subregional strongmen to flows of small arms and light weapons (SALWs) and lootable natural resources. The analytical framework that links patron–client networks and lootable natural resources is applied to the cases of Sierra Leone and Côte d’Ivoire. In recent years, strategies by African leaders to co-opt subregional strongmen as part of patronage networks have failed. The essay finds that an ossified state presence and the erosion of a leader's influence enables subregional strongmen to gain control over valuable natural resources, such as diamonds. The essay then assesses the impact of the Kimberley Process Certification Scheme (KPCS) on state-building, concluding that although international regimes like the KPCS can increase state capacity and thereby counter the deleterious effects of state failure, they are not sufficient state-building tools. Hence, the KPCS must be supplemented through a combination of more explicit state-building initiatives under the auspices of bilateral government donors, aid agencies, diasporas and transnational and local NGOs.
GUEST editor of this South African issue of THE LIBRARY WORLD is Hendrik M. Robinson, Director of Library Services, Transvaal Provincial Administration, Pretoria.
This chapter seeks to understand the emergence of new institutions of business regulation, standard-setting and governance commonly referred to as multistakeholder initiatives…
Abstract
Purpose
This chapter seeks to understand the emergence of new institutions of business regulation, standard-setting and governance commonly referred to as multistakeholder initiatives (MSIs), and to consider their implications both from the perspective of regulatory effectiveness and sustainable development.
Methodology/approach
The analysis synthesizes the findings of a review of 20 such initiatives. It draws on a wide body of literatures and conceptual insights to understand the emergence of these new approaches to international business regulation. The assessment of their emergence, performance, and impacts highlights the complex dynamics of regulatory change.
Findings
The findings caution against simple generalizations about the positive or negative outcomes of these new forms of collaborative governance. Their somewhat mixed record can be partly explained by the diverse set of interests, preferences, and agendas of the actors involved; variations in institutional learning, capacities, and power relations; as well as how such initiatives are nested in broader institutions and structures. This points to the need, raised in the conclusion, for intellectual pluralism in advancing knowledge of the effectiveness of new regulatory institutions.
Originality and value
The analysis aims to go beyond studies that (i) tend to focus on just one or a few cases; (ii) that ignore the implications of such initiatives for development in the Global South; and (iii) draw on narrow bodies of theory and literature to understand complex issues.
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Mark A. Raney and Clyde Kenneth Walter
Details an investigation into the extent to which electronic datainterchange (EDI) is used in warehouses to communicate with suppliers(as opposed to customers). A questionnaire…
Abstract
Details an investigation into the extent to which electronic data interchange (EDI) is used in warehouses to communicate with suppliers (as opposed to customers). A questionnaire distributed to warehouse managers was used. Reports results indicate that EDI is used to a large extent in the warehousing function; in fact, warehousing personnel, working with customers, contributed to the development of their firms′ EDI systems. While EDI use was strong on the outbound side, its use at the warehouse‐supplier interface was relatively non‐existent. For similar communications with suppliers, warehouse managers will need to take the lead, as the development of the information‐exchange systems appears to be customer‐driven.
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Jay Paredes Scribner, Karen L. Sanzo and Kimberley M. Cossey
This paper explored the intersection of leadership, crisis and context to understand the social and political dimensions of crisis as a phenomenon.
Abstract
Purpose
This paper explored the intersection of leadership, crisis and context to understand the social and political dimensions of crisis as a phenomenon.
Design/methodology/approach
This multiple case study of three urban superintendents used crisis and complexity theory literature to inform analysis of superintendent interviews, board observations and social/media content.
Findings
COVID-19 exhibited attributes—crisis origin, breadth and severity, clarity of action and time horizon—that shaped how leaders led and managed. And stakeholder composition, values and motivations shaped how superintendents engaged with actors in their efforts to balance the competing values of safety and choice.
Originality/value
Paracrisis and complexity theory literature offer important insights into crises and crisis leadership. These conceptual perspectives illuminate how stakeholders shape macro- and local-level crisis contexts. Further, they underscore the importance of accurate and timely feedback that informs the social and political dimensions of crisis management.
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Adam Hill, Anna Tickle and Danielle De Boos
Extant literature exploring service user (SU) involvement in clinical psychology training has been limited by its sampling from singular training programmes and its restricted…
Abstract
Purpose
Extant literature exploring service user (SU) involvement in clinical psychology training has been limited by its sampling from singular training programmes and its restricted application of psychological theory. This research seeks to counter limitations by exploring SUs’ experiences across multiple clinical psychology training programmes in the UK and by deductively applying psychological theory relating to power, recovery, identity and group development.
Design/methodology/approach
Semi-structured interviews were conducted with 14 participants. A deductive thematic analysis was used to analyse qualitative data.
Findings
Five main themes were identified: environment determines sense of safety; meeting challenges; sense of purpose, worth and value; the person you see now is not the person I was; and wanting to break the glass ceiling.
Research limitations/implications
Carers are underrepresented and the sample does not contain SUs who were no longer involved in training.
Practical implications
It is important that the environment fosters psychological safety for SUs, via positive and supportive relationships with trainees and staff, with SUs being treated as equals and financially reimbursed as such. SUs and professionals need to explore managing and sharing power to enable SUs to feel valued and to reap benefits from involvement, including developing a positive sense of identity.
Originality/value
The research is part of the early literature exploring SUs’ experiences of involvement in clinical psychology training and is, to the best of the authors’ knowledge, the first to explore the personal effects of involvement across multiple programmes.
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Allyn Young′s lectures, as recorded by the young Nicholas Kaldor,survey the historical roots of the subject from Aristotle through to themodern neo‐classical writers. The focus…
Abstract
Allyn Young′s lectures, as recorded by the young Nicholas Kaldor, survey the historical roots of the subject from Aristotle through to the modern neo‐classical writers. The focus throughout is on the conditions making for economic progress, with stress on the institutional developments that extend and are extended by the size of the market. Organisational changes that promote the division of labour and specialisation within and between firms and industries, and which promote competition and mobility, are seen as the vital factors in growth. In the absence of new markets, inventions as such play only a minor role. The economic system is an inter‐related whole, or a living “organon”. It is from this perspective that micro‐economic relations are analysed, and this helps expose certain fallacies of composition associated with the marginal productivity theory of production and distribution. Factors are paid not because they are productive but because they are scarce. Likewise he shows why Marshallian supply and demand schedules, based on the “one thing at a time” approach, cannot adequately describe the dynamic growth properties of the system. Supply and demand cannot be simply integrated to arrive at a picture of the whole economy. These notes are complemented by eleven articles in the Encyclopaedia Britannica which were published shortly after Young′s sudden death in 1929.
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