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Article
Publication date: 3 September 2018

Rick N. Francis, Grace Mubako and Lori Olsen

This study aims to remind researchers that measurement errors and inappropriate inferences may result from improperly combining and adjusting certain Center for Research in…

417

Abstract

Purpose

This study aims to remind researchers that measurement errors and inappropriate inferences may result from improperly combining and adjusting certain Center for Research in Security Prices (CRSP) measures.

Design/methodology/approach

In addition to real-world working examples, the study uses earnings announcements data to examine the effects of improperly combining and adjusting CRSP measures.

Findings

This study assists researchers with the following two considerations when using CRSP data: stand-alone share prices adjusted with CRSP adjustment factors are inaccurate in the presence of property dividend, spin-off and rights offering events; and ignoring covertly missing stock returns may create misleading test results. The primary objectives of the study are to help researchers increase the integrity of their studies and the probability of publication.

Research limitations/implications

Inadequate consideration for the two issues discussed in the paper may change the researcher’s statistical inferences.

Originality/value

Archival researchers who overtly address and discuss the existence of these issues achieve two important and related benefits. First, the researcher increases his or her credibility with editors and reviewers, which enhances the probability of a published study. Second, the researcher increases his or her perceived technical competency, which potentially affects promotion and tenure decisions, editorial membership decisions, co-authorship opportunities and other professional effects. Doctoral students will find this study to be particularly useful.

Details

Accounting Research Journal, vol. 31 no. 3
Type: Research Article
ISSN: 1030-9616

Keywords

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Book part
Publication date: 14 December 2023

Steven A. Harrast, Lori Olsen and Yan (Tricia) Sun

Prior research (Harrast, Olsen, & Sun, 2023) analyzes the eight emerging topics to be included in future CPA exams and discusses their importance to career success and appropriate…

Abstract

Prior research (Harrast, Olsen, & Sun, 2023) analyzes the eight emerging topics to be included in future CPA exams and discusses their importance to career success and appropriate teaching locus in light of survey evidence. They find that the general topic of data analytics is the most important of the eight emerging topics. To further understand the topics most important to career success, this study analyzes subtopics underlying the eight emerging topics. The results show that advanced Excel analysis tools, data visualization, and data extraction, transformation, and loading (ETL) are the most important data analytics subskills for career success according to professionals and that these topics should be both introduced and emphasized in the accounting curriculum. The results provide useful information to educators to prioritize general emerging topics and specific subtopics in the accounting curriculum by taking into account the most pressing needs of the profession.

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Book part
Publication date: 25 August 2022

Dipankar Ghosh and Lori Olsen

Financial analysts' forecasts serve as a proxy for market earnings expectations, and research provides mixed evidence of the relation between financial analysts' expertise and…

Abstract

Financial analysts' forecasts serve as a proxy for market earnings expectations, and research provides mixed evidence of the relation between financial analysts' expertise and forecast accuracy. The judgment and decision-making (J/DM) literature suggests that those with more expertise will not perform better when tasks exhibit either extremely high or extremely low complexity. Expertise is expected to contribute to superior performance for tasks between these two extremes. Using archival data, this research examines the effect of analysts' expertise on forecasting performance by taking into consideration the forecasting task's complexity. Results indicate that expertise is not an explanatory factor for forecast accuracy when the forecasting task's complexity is extremely high or low. However, when task complexity falls between these two extremes, expertise is a significant explanatory variable of forecast accuracy. Both results are consistent with our expectations.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80382-802-2

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Article
Publication date: 12 June 2009

James E. Mattingly, Steven A. Harrast and Lori Olsen

The purpose of this paper is to test whether effective stakeholder management results in transparent financial reporting.

2003

Abstract

Purpose

The purpose of this paper is to test whether effective stakeholder management results in transparent financial reporting.

Design/methodology/approach

This paper uses a linear model informed by stakeholder theorizing and established measures of stakeholder management, earnings quality, and earnings management.

Findings

Organizations exhibiting effective stakeholder management have higher earnings quality and are less likely to engage in discretionary earnings management.

Research implications

Future research should carefully sort out the meaning of different measures of earnings quality, should clarify cross‐national institutional differences to reconcile contradictions in extant research, and should discover the underlying governance orientations that shape decision‐making processes and outcomes.

Practical implications

Governing bodies must take into account how underlying organization cultures shape governance regimes, which may determine the transparency with which organization actors interact with various stakeholder groups.

Originality/value

This study establishes a positive link between effective stakeholder management and transparent financial reporting, suggesting that both may be artifacts of deeper underlying orientations toward accountability, transparency, and managerial discretion.

Details

Corporate Governance: The international journal of business in society, vol. 9 no. 3
Type: Research Article
ISSN: 1472-0701

Keywords

Available. Content available
Book part
Publication date: 14 December 2023

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83797-172-5

Available. Content available
Book part
Publication date: 25 August 2022

Free Access. Free Access

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80382-802-2

Available. Open Access. Open Access
Article
Publication date: 15 June 2012

Lori L. Moore and Lauren J. Lewis

As Huber (2002) noted, striving to understand how leadership is taught and learned is both a challenge and an opportunity facing leadership educators. This article describes the…

64

Abstract

As Huber (2002) noted, striving to understand how leadership is taught and learned is both a challenge and an opportunity facing leadership educators. This article describes the Leadership Aha! Moment assignment used in a leadership theory course to help students recognize the intersection of leadership theories and their daily lives while practicing their written communication skills. The assignment requires a paper in which students describe when they experienced something outside of class during the semester that made them understand something from the course on a deeper level. Anecdotal evidence suggests that the assignment is helping students connect with course content on a more personal level.

Details

Journal of Leadership Education, vol. 11 no. 2
Type: Research Article
ISSN: 1552-9045

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Book part
Publication date: 23 August 2022

Rachel Martin and Amanda Denston

In this chapter, we use intentional noticing to deconstruct and reconstruct assumptions within an exploratory case study that involved a university and a school in Aotearoa New…

Abstract

In this chapter, we use intentional noticing to deconstruct and reconstruct assumptions within an exploratory case study that involved a university and a school in Aotearoa New Zealand and how this contributes to global understandings around the influence of power on notions of Indigenous languages in schools. The current chapter originates from an exploratory case study that examined the efficacy of a phonological awareness and vocabulary program for children within their early years of schooling, aimed at developing emergent literacy skills in te reo Māori (the language of Indigenous Māori peoples in Aotearoa New Zealand). Reconstructing understandings was challenged by several factors, including assumptions around the content and implementation of the program and challenges that emerged from within the research team and that influenced the engagement of teachers and children within the program. We explore how teachers and children interrupted existing models of teaching and learning that have previously been used as a tool for assimilation, to foster the development of te reo Māori and emergent literacy skills. We conclude that it is crucial for researchers to be conscious of their assumptions within the research process to decolonize practices and to develop cultural understandings of ways of being. This means that relationships with Indigenous peoples is fundamental within cross-cultural research.

Available. Content available
Book part
Publication date: 23 August 2022

Abstract

Details

Global Meaning Making
Type: Book
ISBN: 978-1-80117-933-1

Available. Open Access. Open Access
Book part
Publication date: 4 June 2021

Jane Bailey, Nicola Henry and Asher Flynn

While digital technologies have led to many important social and cultural advances worldwide, they also facilitate the perpetration of violence, abuse and harassment, known as…

Abstract

While digital technologies have led to many important social and cultural advances worldwide, they also facilitate the perpetration of violence, abuse and harassment, known as technology-facilitated violence and abuse (TFVA). TFVA includes a spectrum of behaviors perpetrated online, offline, and through a range of technologies, including artificial intelligence, livestreaming, GPS tracking, and social media. This chapter provides an overview of TFVA, including a brief snapshot of existing quantitative and qualitative research relating to various forms of TFVA. It then discusses the aims and contributions of this book as a whole, before outlining five overarching themes arising from the contributions. The chapter concludes by mapping out the structure of the book.

Details

The Emerald International Handbook of Technology-Facilitated Violence and Abuse
Type: Book
ISBN: 978-1-83982-849-2

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