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Article
Publication date: 8 March 2024

Musallam S. Hawas Al-Aamri, Mohammad Soliman and Logendra Stanley Ponniah

This study empirically examines the impact of motivation, transformational leadership and involvement in strategic planning (SP) on academic staff performance at higher education…

541

Abstract

Purpose

This study empirically examines the impact of motivation, transformational leadership and involvement in strategic planning (SP) on academic staff performance at higher education institutions (HEIs). It also examines how academics' involvement in SP mediates the associations between motivation, transformational leadership and performance.

Design/methodology/approach

This article conducted a quantitative approach based on a self-administered survey. Partial least squares structural equation modeling (PLS-SEM) was applied to analyze the data gathered from 192 faculty members at governmental HEIs in Oman.

Findings

The results indicated that academic staff motivation has a significant and positive impact on their involvement in SP and performance in HEIs. It is also revealed that employee involvement in SP activities is significantly affected by transformational leadership, while the latter does not affect academic staff performance. There is also a significant association between academic staff involvement in SP and their performance. Moreover, the relationships between motivation, transformational leadership and performance are fully mediated by academic staff involvement in SP at HEIs.

Originality/value

The current empirical work is one of the few endeavors to develop an integrated structural model to investigate how faculty members' performance could be affected by motivation, transformational leadership and involvement in SP. Furthermore, it is considered one of the first attempts to explore the intervening role of academic staff involvement in the SP process in the connections between motivation, transformational leadership and performance within the HEI realm.

Details

Journal of Applied Research in Higher Education, vol. 16 no. 5
Type: Research Article
ISSN: 2050-7003

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Article
Publication date: 1 December 2007

Hai Wu and Neil Fargher

Recent research examines the implications of components of accruals for future profitability. Because the persistence of earnings varies with the level of company profitability…

797

Abstract

Recent research examines the implications of components of accruals for future profitability. Because the persistence of earnings varies with the level of company profitability, we expect differences between profitable and loss‐making companies in the association between components of accruals and future profitability. Using the approach adopted by Richardson, Sloan, Soliman and Tuna (2006) we find evidence suggesting that the components of accruals related to revenue growth and to change in asset turnover are less persistent than the cash flow component of earnings for profitable Australian companies. For loss‐making companies, however, the persistence of the accrual component of earnings is found to be higher than for the cash flow component of earnings, suggesting that the accrual component is more informative than the cash flow component in explaining period ahead profitability for many currently unprofitable companies.

Details

Accounting Research Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 20 May 2022

Bruna Dones Gayer, Tarcisio Abreu Saurin and Michel Anzanello

Resilience in lean production systems (LPSs) relies on both formal and informal practices. Considering that these latter are relatively less explored, this paper describes the…

403

Abstract

Purpose

Resilience in lean production systems (LPSs) relies on both formal and informal practices. Considering that these latter are relatively less explored, this paper describes the nature and role of informal resilience practices in the performance of LPSs.

Design/methodology/approach

A survey was devised to assess the use of 12 informal practices related to resilience. The survey was answered by 206 respondents from high and low lean adopters in Brazil, focusing on their internal operations. Multiple linear regression analysis was used to assess the impact of those practices on operational performance. Six respondents were approached on follow-up interviews, offering examples of informal resilience in LPSs.

Findings

Both high and low lean adopters used informal resilience practices to a similar extent, and they were not detrimental to high lean adopters. These practices had no moderating effect on the relationship between the level of leanness and the operational performance of high lean adopters.

Research limitations/implications

This study did not capture how the contribution of informal resilience practices changed over time within the same company.

Practical implications

As the informal resilience practices are not necessarily consonant with lean principles, their use and rationale should be made explicit to workers and managers in LPSs. Moreover, lean assessments might be more credible if paying heed to the informal ways of implementing lean practices.

Originality/value

This is the first study that investigates the role of informal resilience practices in LPSs.

Details

Journal of Manufacturing Technology Management, vol. 33 no. 6
Type: Research Article
ISSN: 1741-038X

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Book part
Publication date: 18 September 2017

Sarah C. Lyon

I reexamine the conflicting results in Frank, Lynch, and Rego (2009) and Lennox, Lisowsky, and Pittman (2013). Frank et al. (2009) conclude that firms can manage book income…

Abstract

I reexamine the conflicting results in Frank, Lynch, and Rego (2009) and Lennox, Lisowsky, and Pittman (2013). Frank et al. (2009) conclude that firms can manage book income upward and taxable income downward in the same period, implying a positive relation between aggressive book and tax reporting. Lennox et al. (2013) conclude the relation is negative and aggressive book reporting informs users that aggressive tax reporting is less likely. I identify four key differences in the research designs across the two studies, including measures of aggressive book reporting, measures of aggressive tax reporting, sample time periods, and empirical models. I systematically examine whether each of these differences is responsible for the conflicting results by altering the key difference while holding other factors as constant as possible. I find the relation between aggressive book and tax reporting is driven by the measure of aggressive book reporting, as the relation is positive for some subsets of firms and negative for others. Firms accused of financial statement fraud have a negative relation while nonfraud firms exhibit a positive relation. Using discretionary accruals, I also look for, but do not find a “pivot point” in the relation between aggressive book and tax reporting. I provide a better understanding of the relation between aggressive book and tax reporting by identifying research design choices that are responsible for prior results. I show that measures of both discretionary accruals and financial statement fraud are necessary to gain a more complete picture of the relation between aggressive book and tax reporting.

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Book part
Publication date: 25 August 2022

Devon Erickson

Investors frequently make judgments and decisions in the presence of affect (i.e., mood or emotion). Investors' moods may influence the extent to which they incorporate available…

Abstract

Investors frequently make judgments and decisions in the presence of affect (i.e., mood or emotion). Investors' moods may influence the extent to which they incorporate available financial information in their investment judgments. I propose that investors interpret their moods as signals of the extent to which financial information should be processed to make investment judgments, but only when other, more direct signals regarding the need for in-depth processing are unavailable. Consistent with research in psychology, my experimental results suggest that investors experiencing positive mood exert less effort to process available financial information than investors experiencing negative mood. Consequently, positive mood results in lower-quality financial judgments in my setting. However, when investors receive cues suggesting that initially received information is subjective, the effect of mood on effort to process financial information is mitigated. Overall, my results suggest that factors associated with positive investor mood (e.g., positive market sentiment) reduce the depth of investor analysis and lower judgment quality absent signals regarding the subjectivity of financial information.

Details

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

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Article
Publication date: 1 March 2006

M. Abdallah, A.Y. El‐Etre, M.G. Soliman and E.M. Mabrouk

To study the effects of the sodium salts of molybdate, tungstate and monovanadate as well as some derivatives of Neville‐Winter acid azo dyes on the corrosion of carbon steel in…

1723

Abstract

Purpose

To study the effects of the sodium salts of molybdate, tungstate and monovanadate as well as some derivatives of Neville‐Winter acid azo dyes on the corrosion of carbon steel in 3.5 percent NaCl solution.

Design/methodology/approach

Open circuit potential measurement and potentiostatic polarization techniques have been used.

Findings

It was found that all the compounds had inhibition effects on carbon steel dissolution. Inhibition efficiency (IE) increased with increase in inhibitor concentration. The process of inhibition was attributed to the formation of an adsorbed film on the metal surface, which protects the metal against the corrosive medium. The adsorption of these compounds on the steel/chloride interface was found to follow Freundlich adsorption isotherm behaviour.

Originality/value

Proves the effectiveness of the sodium salts of molybdate, tungstate and monovanadate as well as some derivatives of Neville‐Winter acid azo dyes on the corrosion of carbon steel in 3.5 percent NaCl solution.

Details

Anti-Corrosion Methods and Materials, vol. 53 no. 2
Type: Research Article
ISSN: 0003-5599

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Book part
Publication date: 23 September 2020

Timothy J. Fogarty

The development and progressive refinement of the concept of academic freedom has generally occurred without material participation by the American business school. Whereas the…

Abstract

The development and progressive refinement of the concept of academic freedom has generally occurred without material participation by the American business school. Whereas the business school looms large as a component of higher education in the twenty-first century, most believe that it is indifferent or perhaps hostile to the concept of academic freedom. For the most part, business school faculty fail to share the liberal political leanings of their colleagues from across the university, and therefore are less likely to find themselves to need academic freedom protection from those who would like to squelch opinions that run contrary to government and establishment elites. This chapter recognizes the fundamental alignment of what is taught in the business school and what business faculty research. However, that does not gainsay prospects for academic freedom protection when such is not the case. The chapter explores public interest dimensions of being a faculty member in a business school and how these might be manifested. Examples of controversial work are offered for each of the major business disciplines.

Details

Developing and Supporting Multiculturalism and Leadership Development: International Perspectives on Humanizing Higher Education
Type: Book
ISBN: 978-1-83909-460-6

Keywords

Available. Open Access. Open Access
Article
Publication date: 15 August 2022

Zhuo (June) Cheng and Jing (Bob) Fang

This study examines the effect of stock liquidity on the magnitude of the accrual anomaly.

1461

Abstract

Purpose

This study examines the effect of stock liquidity on the magnitude of the accrual anomaly.

Design/methodology/approach

This paper examines the relation—both time-series and cross-sectional—between stock liquidity and the magnitude of the accrual anomaly and use the 2001 minimum tick size decimalization as a quasi-experiment to establish causality.

Findings

There is both cross-sectional and time-series evidence that stock liquidity is negatively related to the magnitude of the accrual anomaly. Moreover, the extent to which investors overestimate the persistence of accruals decreases with stock liquidity. Results from a difference-in-differences analysis conducted using the 2001 minimum tick size decimalization as a quasi-experiment suggest that the effect of stock liquidity on the accrual anomaly is causal. The findings of this study are consistent with the enhancing effect of stock liquidity on pricing efficiency.

Originality/value

The study's findings are well aligned with the mispricing-based explanation for the accrual anomaly, suggesting that the improvement in market-wide stock liquidity drives the contemporaneous decline in the magnitude of the accrual anomaly, at least to a great extent.

Details

China Accounting and Finance Review, vol. 25 no. 1
Type: Research Article
ISSN: 1029-807X

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Article
Publication date: 1 January 2002

Paquita Y. Davis‐Friday and Thomas J. Frecka

The purpose of this paper is to summarize important information for managers, including research evidence related to the prevalence, legality, ethicality and other aspects of…

697

Abstract

The purpose of this paper is to summarize important information for managers, including research evidence related to the prevalence, legality, ethicality and other aspects of earnings management, to explain potential negative consequences of earnings management, and to offer suggestions for improved financial statement disclosure to enhance the transparency of financial reporting. We especially focus on income smoothing.

Details

Review of Accounting and Finance, vol. 1 no. 1
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 1 May 1994

G. Sedahmed, E. Khamis, A. Hosny, S. Kandil and M. El‐Maghrabi

Introduction Recently, a new type of corrosion inhibitor, namely drag‐reducing polymer, has been developed for combating diffusion‐controlled corrosion of metals subjected to…

31

Abstract

Introduction Recently, a new type of corrosion inhibitor, namely drag‐reducing polymer, has been developed for combating diffusion‐controlled corrosion of metals subjected to turbulent flow. The mechanism of inhibition is based on the ability of some high‐molecular‐weight polymers to damp turbulent eddies at the corroding surface with a consequent increase in the diffusion layer thickness, across which transfer of dissolved oxygen (depolarizer) or corrosion products takes place. This gives rise to a considerable decrease in the rate of metallic corrosion. Along with corrosion inhibition, the damping of turbulent eddies leads also to a reduction in the friction between the turbulently flowing fluid and the metallic surface, with a consequent decrease in the power required to move the fluids. The majority of previous studies on the use of drag‐reducing polymers as corrosion inhibitors have been conducted using turbulent flow in pipelines.

Details

Anti-Corrosion Methods and Materials, vol. 41 no. 5
Type: Research Article
ISSN: 0003-5599

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