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Article
Publication date: 2 May 2017

Mohamed I. Elghuweel, Collins G. Ntim, Kwaku K. Opong and Lynn Avison

The purpose of this paper is to examine the impact of corporate (CG) and Islamic (IG) governance mechanisms on corporate earnings management (EM) behaviour in Oman.

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Abstract

Purpose

The purpose of this paper is to examine the impact of corporate (CG) and Islamic (IG) governance mechanisms on corporate earnings management (EM) behaviour in Oman.

Design/methodology/approach

The authors employ one of the largest and extensive data sets to-date on CG, IG and EM in any developing country, consisting of a sample of 116 unique Omani listed corporations from 2001 to 2011 (i.e. 1,152 firm-year observations) and a broad CG index containing 72 CG provisions. The authors also employ a number of robust econometric models that sufficiently account for alternative CG/EM proxies and potential endogeneities.

Findings

First, the authors find that, on average, better-governed corporations tend to engage significantly less in EM than their poorly governed counterparts. Second, the evidence suggests that corporations that depict greater commitment towards incorporating Islamic religious beliefs and values into their operations through the establishment of an IG committee tend to engage significantly less in EM than their counterparts without such a committee. Finally and by contrast, the authors do not find any evidence that board size, audit firm size, the presence of a CG committee and board gender diversity have any significant relationship with the extent of EM.

Originality/value

To the best of the authors’ knowledge, this is a first empirical attempt at examining the extent to which CG and IG structures may drive EM practices that explicitly seek to draw new insights from a behavioural theoretical framework (i.e. behavioural theory of corporate boards and governance).

Details

Journal of Accounting in Emerging Economies, vol. 7 no. 2
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 17 February 2012

Lynn Avison and Christopher J. Cowton

The audit committee is one of the most prominent board sub‐committees, having a potentially important role to play in ensuring sound corporate governance. This paper aims to

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Abstract

Purpose

The audit committee is one of the most prominent board sub‐committees, having a potentially important role to play in ensuring sound corporate governance. This paper aims to examine and discuss the behaviour of companies following revisions to the UK's Revised Code.

Design/methodology/approach

A variety of annual report data from a sample of 50 UK companies, stratified according to size, is collected and analysed.

Findings

General compliance with many provisions of the Revised Code was found. All but one company had an audit committee comprising solely non‐executive directors. However, in about a quarter of cases the chairman was a member, and in some cases directors were not “independent” according to the Code's definition. Nevertheless, many companies exceeded the minimum stipulated requirements, for example the number of non‐executive directors on the audit committee or the number of meetings held. Some companies, though, did not follow recommended practice, particularly regarding the disclosure of information, and some explanations for non‐compliance were weak.

Research limitations/implications

Compliance with disclosure demands regarding audit committees could be improved, as could the quality of explanations when the recommendations of the Code are not followed. It would be sensible for regulators to monitor this, provide more detailed guidance and highlight examples of good practice. Given the resistance of many companies to corporate governance regulation and accusations of “box ticking”, future research should probe why many companies do more than is required or recommended. The research should be repeated when further revisions to the Code are made in respect of audit committees, and practice in countries other than the UK should be researched to provide comparative insights.

Originality/value

This paper provides useful information on the behaviour of companies following revisions to the UK's Revised Code.

Details

Corporate Governance: The international journal of business in society, vol. 12 no. 1
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 1 May 1974

Raymond Wilson

IN JANUARY 1899 an advertisement appeared in the national daily newspapers, including the Manchester Guardian, the Leeds Mercury, the Birmingham Post and the Standard: ‘Wanted a…

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Abstract

IN JANUARY 1899 an advertisement appeared in the national daily newspapers, including the Manchester Guardian, the Leeds Mercury, the Birmingham Post and the Standard: ‘Wanted a competent man as Chief Librarian and Secretary, Salary £100 per annum. Copies of testimonials and particulars as to character, ability and experience to be sent to Hon. Secretary of the Stanley Library, Town Hall, King's Lynn, on or before the 27th inst.’

Details

Library Review, vol. 24 no. 5
Type: Research Article
ISSN: 0024-2535

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Article
Publication date: 3 May 2011

Margi Levy, Philip Powell and Philip Yetton

This paper seeks to understand how strategic information systems (IS) alignment takes place in small and medium‐sized enterprises (SMEs).

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Abstract

Purpose

This paper seeks to understand how strategic information systems (IS) alignment takes place in small and medium‐sized enterprises (SMEs).

Design/methodology/approach

The paper employs a qualitative and quantitative analysis of data from 27 cases.

Findings

A contingent model allows re‐interpretation of earlier findings that appear to be inconsistent. First, benefit realisation depends on alignment between IS and business strategies. Second, IS investment is frequently limited to supporting operations and transactions. Third, organizations with more sophisticated IS tend to perform less successfully than those with less complex systems, the greatest alignment and highest performance are reported for systems to improve efficiency, and organizations that adopt a low‐cost approach are unlikely to use IS strategically.

Research limitations/implications

The paper extends understanding of the contingent nature of SMEs' investment in, and use of, IS, and of the effect of market position on IS management. It provides guidelines by describing the dominant paths to alignment. The limitations are that the SME sample is not random, the scoring protocols rely on author coding, whether the research identifies cycles of alignment, alternative interpretations of path hierarchy, and if an SME's location uniquely defines its alignment path.

Originality/value

Performance is a function of the alignment between IS strategy and other business domains. However, prior research has focused on outcomes, rather than the processes by which alignment is developed. Using multiple case data, this paper investigates alignment in SMEs, explaining why different SMEs follow different paths to alignment. Four paths are identified, with the path chosen contingent on an SME's market position.

Details

Journal of Systems and Information Technology, vol. 13 no. 2
Type: Research Article
ISSN: 1328-7265

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Article
Publication date: 16 November 2010

John C. Mowen, Xiang Fang and Kristin Scott

The purpose of this paper is to investigate the nomological net of the construct of the centrality of visual product aesthetics (CVPA).

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Abstract

Purpose

The purpose of this paper is to investigate the nomological net of the construct of the centrality of visual product aesthetics (CVPA).

Design/methodology/approach

A hierarchical model of personality is employed to investigate the nomological net of CVPA. The hierarchical model incorporates both trait antecedents (e.g. the traits of need for material resources, the need for uniqueness, and openness to experience) as well as value antecedents (the values of science importance, liberalism, and conservatism). In addition, the model includes three expected consequences of CVPA not previously investigated in the literature. Data were collected from a survey of 542 adult consumers who were broadly representative of the population of the USA.

Findings

The findings identified six significant antecedents of CVPA: need for uniqueness, conservative values, liberal values, science values, openness to experience, and material needs. In addition, CVPA was positively related to individuals' interest in representational art, abstract art, and environmental concern.

Originality/value

The paper advances theory by proposing how traits and values work together to influence behavior. It advances understanding of CVPA by showing that a concern for visual aesthetics influences attitudes that extend beyond product aesthetics to a concern for the environment. Finally, methodological issues in identifying a construct's nomological net, as well as the study's managerial contributions, are discussed.

Details

European Journal of Marketing, vol. 44 no. 11/12
Type: Research Article
ISSN: 0309-0566

Keywords

Available. Open Access. Open Access
Article
Publication date: 16 February 2021

Edel Walsh and Aileen Murphy

The purpose of this paper is to explore the impact of having minor children on parents' life satisfaction. Given the demands on working parents in terms of their time and…

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Abstract

Purpose

The purpose of this paper is to explore the impact of having minor children on parents' life satisfaction. Given the demands on working parents in terms of their time and financial resources, the authors suspect a complex interaction between employment and parenthood and explore the effect of parenthood on life satisfaction of mothers and fathers, working parents and those with children of various ages.

Design/methodology/approach

Data from three rounds of the European Social Survey (R3 2006/07, R5 2010/11 and R8 2016/17) are used to account for Ireland's changing economic landscape. Three ordered probit models are estimated examining parents, and mothers and fathers separately.

Findings

The findings indicate that any life satisfaction benefits derived from having children appear to be eroded for working parents. There is a negative association between life satisfaction for working mothers with child(ren) aged between 5 and 12 years. Furthermore, when both parents are working, mothers' life satisfaction is also significantly reduced.

Practical implications

Family policies and supports can shape the effects of parenthood on individual wellbeing and decisions regarding parenthood. Such policies need to be purposeful for working parents of school going children and consistent with economic strategy and labour market goals.

Originality/value

Much of the existing economic research on individual wellbeing and parenthood are focused on the fertility decision rather than examining the factors affecting the life satisfaction of different cohorts of parents thus leading to more targeted and informed policies. Contemporary weighting methodology is employed.

Details

International Journal of Social Economics, vol. 48 no. 4
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 9 February 2010

Udechukwu Ojiako, Stuart Maguire, Lenny Koh, Tracey Grainger and Dave Wainwright

This paper aims to argue that the implementation of the Choose and Book system has failed due to the inability of project sponsors to appreciate the complex and far‐reaching…

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Abstract

Purpose

This paper aims to argue that the implementation of the Choose and Book system has failed due to the inability of project sponsors to appreciate the complex and far‐reaching softer implications of the implementation, especially in a complex organisation such as the NHS, which has multifarious stakeholders.

Design/methodology/approach

The authors use practice‐oriented research to try and isolate key parameters. These parameters are compared with existing conventional thinking in a number of focused areas.

Findings

Like many previous NHS initiatives, the focus of this system is in its obvious link to patients. However we find that although this project has cultural, social and organisational implications, programme managers and champions of the Connecting for Health programme emphasised the technical domains to IS/IT adoption.

Research limitations/implications

This paper has been written in advance of a fully implemented Choose and Book system.

Practical implications

The paper requests that more attention be paid to the softer side of IS/IT delivery, implementation, introduction and adoption.

Originality/value

The paper shows that patient experience within the UK healthcare sector is still well below what is desired.

Details

International Journal of Health Care Quality Assurance, vol. 23 no. 2
Type: Research Article
ISSN: 0952-6862

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Article
Publication date: 2 October 2019

Shreeranga Bhat, Jiju Antony, E.V. Gijo and Elizabeth A. Cudney

The purpose of this paper is to explore the voice of the customer, key performance indicators, critical to quality characteristics, critical success factors, and commonly used…

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Abstract

Purpose

The purpose of this paper is to explore the voice of the customer, key performance indicators, critical to quality characteristics, critical success factors, and commonly used tools and techniques for deploying the Lean Six Sigma (LSS) strategy in Indian private hospitals, with special attention to the medical records.

Design/methodology/approach

The study utilizes the action research methodology to obtain a greater understanding of the use of LSS in the Indian healthcare sector. Multiple case studies were designed and successfully deployed to understand and ascertain challenges in LSS implementation. Five case studies were carried out in the Medical Records Departments (MRD) of four private hospitals in India.

Findings

Patients perceive that waiting in queue harms their health, which can be rectified by addressing the cycle time of the system. The research also found that effective leadership, availability of data, involvement of cross-functional team and effective communication are critical to the success of LSS projects. In addition, control charts, cause and effect diagram, 5S, gemba, two-sample t-test, standardization, waste analysis and value stream mapping are some of the common tools used to improve healthcare systems.

Research limitations/implications

The research was restricted to studying the impact of LSS on the workflow and resource consumption of the MRD in Indian allopathic hospitals only. The validity of the results can be improved by including more hospitals and more case studies from the healthcare sector in different countries.

Originality/value

The findings will enable researchers, academicians and practitioners to incorporate the results of the study in LSS implementation within the healthcare system to increase the likelihood of successful deployment. This will provide greater stimulus across other departments in the hospital sector for wider and broader application of LSS for creating and sustaining process improvements.

Details

International Journal of Quality & Reliability Management, vol. 37 no. 1
Type: Research Article
ISSN: 0265-671X

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Article
Publication date: 11 September 2017

Daniel Mason, Stacy-Lynn Sant and Brian Soebbing

The purpose of this paper is to examine how North American professional team owners are engaging in broader urban development projects that have their teams as anchor tenants in…

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Abstract

Purpose

The purpose of this paper is to examine how North American professional team owners are engaging in broader urban development projects that have their teams as anchor tenants in new sports facilities, by examining the case of Rogers Arena in Edmonton, Canada.

Design/methodology/approach

Approached from a constructionist perspective, the study employed an instrumental case study strategy as it facilitates understanding and description of a particular phenomenon and allows researchers to use the case as a comparative point across other settings (with similar conditions) in which the phenomenon might be present.

Findings

Using urban regime theory as a framework, the authors found that in Edmonton, the team owner was able to align his interests with other political and business interests by engaging in a development strategy that increased the vibrancy of Edmonton’s downtown core. As a result, the owner was able to garner support for both the arena and the surrounding development.

Research limitations/implications

The authors argue that this new model of team owner as developer has several implications: on-field performance may only be important insofar as it drives demand for the development; the owner’s focus is on driving revenues and profits from interests outside of the sports facility itself; and the team (and the threat of relocation) is leveraged to gain master developer status for the ownership group.

Originality/value

This paper adds to the understanding of owner interests and how franchise profitability and solvency can be tied to other related business interests controlled by team owners.

Details

Sport, Business and Management: An International Journal, vol. 7 no. 4
Type: Research Article
ISSN: 2042-678X

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Article
Publication date: 4 June 2018

Madhavi Latha Nandi and Jacob Vakkayil

The purpose of this paper is to adopt two different perspectives of an organization’s absorptive capacity, namely, the asset perspective and the capability perspective, to examine…

651

Abstract

Purpose

The purpose of this paper is to adopt two different perspectives of an organization’s absorptive capacity, namely, the asset perspective and the capability perspective, to examine its impact on enterprise resource planning (ERP) assimilation. While prior IT knowledge represents the asset perspective, organization’s combinative capabilities – formalization, cross-functional interfaces and connectedness – represent the capability perspective of absorptive capacity.

Design/methodology/approach

The study develops a hypotheses-based theory of absorptive capacity. Data for hypotheses testing are collected from Indian organizations using a cross-sectional survey method. Partial least-squares technique is used to test the proposed hypotheses.

Findings

The results reaffirm earlier work showing the importance of connectedness and cross-functional interfaces in ERP assimilation; other two factors (prior IT knowledge and formalization) were not found to be positively related to ERP assimilation. To obtain more insights regarding the latter unexpected results, the study checked the interaction effect of the nature of company ownership (private or state-owned). The results pointed to the existence of a negative relationship between prior IT knowledge and ERP assimilation particularly in the case of private organizations compared to state-owned organizations.

Originality/value

Previous studies on ERP have predominantly examined the influence of absorptive capacity on ERP implementation outcomes at the user level. The present study focuses on absorptive capacity at the organizational level using two perspectives. By utilizing two perspectives on absorptive capacity, namely, the asset perspective and the capabilities perspective, it illustrates how different aspects of absorptive capacity can be brought to light while studying its impacts.

Details

Business Process Management Journal, vol. 24 no. 3
Type: Research Article
ISSN: 1463-7154

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