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Article
Publication date: 25 December 2024

Fiorenza Meucci, Adele Caldarelli and Marco Maffei

This study aims to investigate the effects of unconditional conservatism on investment efficiency, focusing on both its direct and indirect effects.

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Abstract

Purpose

This study aims to investigate the effects of unconditional conservatism on investment efficiency, focusing on both its direct and indirect effects.

Design/methodology/approach

We conduct multiple regression analyses on a sample of nonfinancial companies listed on the New York Stock Exchange from 2010 to 2018.

Findings

We provide evidence that conditional conservatism plays a central role in mediating the indirect effects of unconditional conservatism on investment efficiency. This is because a decrease in conditional conservatism, following an increase in unconditional conservatism, leads to reduced investment efficiency.

Research limitations/implications

This study offers valuable insights for the growing body of literature on the relationship between accounting conservatism and investment efficiency while emphasizing the critical role of conditional conservatism in mediating the relationship between unconditional conservatism and investment efficiency.

Practical implications

This study has several implications. Practitioners can make informed decisions regarding accounting policies, predict the potential effects of these choices and mitigate the negative impact of unconditional conservatism on investment efficiency. Investors can make more informed decisions by understanding how unconditional and conditional conservatism affect investment efficiency. Standard setters can guide user behavior toward more efficient investment decisions.

Originality/value

Considering the lack of comprehensive understanding in prior literature regarding the underlying mechanisms through which unconditional conservatism influences investment efficiency, this study investigates the direct and indirect effects characterizing this relationship. We provide evidence supporting a new explanation for the relationship between unconditional conservatism and investment efficiency.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 1 March 1987

David Jobber and Martin Watts

User perceptions of organisational dimensions which may impinge upon the successful implementation of information systems are here measured, and those perceptions related to…

586

Abstract

User perceptions of organisational dimensions which may impinge upon the successful implementation of information systems are here measured, and those perceptions related to system use. Research data from 84 users of marketing information systems in 33 companies were collected. Overall perceptions were quite favourable, but problems regarding data accessibility, lack of training and disputes between users and systems personnel were seen by user‐managers. However, an information system is seen to be a source of power for users, and one which enhances their power vis‐à‐vis other sub‐units.

Details

European Journal of Marketing, vol. 21 no. 3
Type: Research Article
ISSN: 0309-0566

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Article
Publication date: 1 February 1988

David Jobber and Martin Watts

Personal interviews with 84 marketing information system (MkIS) users in 33 UK marketing companies were conducted in order to determine attitudes towards MkIS and to relate…

137

Abstract

Personal interviews with 84 marketing information system (MkIS) users in 33 UK marketing companies were conducted in order to determine attitudes towards MkIS and to relate attitudes to usage. In general, user attitudes were favourable regarding usefulness of information, ease of access, user orientation, improvement in managerial performance, competence in channelling information to the right people and ease of reading and understanding reports. However, attitudes regarding timeliness and reliability of information were less favourable. Significant relationships were found between some usage variables and attitude factors. It is important that user attitudes are favourable regarding the sophistication of, and prestige conferred by the MkIS, the degree of assistance provided and the capability of the system to discriminate between the needs of different users.

Details

Marketing Intelligence & Planning, vol. 6 no. 2
Type: Research Article
ISSN: 0263-4503

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Book part
Publication date: 8 June 2020

Sharon Walker

This chapter discusses the experiences of black men who encounter the phenomena of a mental health diagnosis, detention and death in a forensic setting in England. Although there…

Abstract

This chapter discusses the experiences of black men who encounter the phenomena of a mental health diagnosis, detention and death in a forensic setting in England. Although there are black women with mental health issues who have also died in forensic settings, the occurrence is significantly higher for men who become demonised as ‘Big, Black, Bad and dangerous’. The author discusses the historical over representation of mental ill health amongst black people in the general community and the plethora or reasons attributed to this. The author then discusses the various points of entry into the criminal justice system, where black men with mental health issues are over represented. The author explores some inquiries into the deaths of black men in custody and the recommendations that were subsequently made, which successive governments have failed to act upon. The author argues that the term ‘Institutional Racism’ is insufficient to explain this phenomenon; and offers her own theoretical interpretation which is a combination of systemic racism influenced by post-colonial conceptualisation

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Article
Publication date: 1 March 2003

Farzad Farsio and Stacey Quade

Okun's law has been proven to be one of the most accepted theories in the macroeconomics field. It describes the relationship between gross domestic product (GDP) and…

3167

Abstract

Okun's law has been proven to be one of the most accepted theories in the macroeconomics field. It describes the relationship between gross domestic product (GDP) and unemployment. Arthur Okun's (1962) study was developed to help apply appropriate macroeconomic policy changes. Though the coefficient has been re‐estimated, Okun's original work states that a one‐percentage point reduction in the unemployment rate would produce approximately 3% more output. This correlation has continuously been scrutinized, its accuracy studied, and the degree of dependency these variables have on one another has been evaluated.

Details

Humanomics, vol. 19 no. 3
Type: Research Article
ISSN: 0828-8666

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Article
Publication date: 21 September 2015

Ian Cummins

The failings of “community care” in the late 1980s and early 1990s led to a number of inquiries. The purpose of this paper is to examine one of these key issues that is rarely if…

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Abstract

Purpose

The failings of “community care” in the late 1980s and early 1990s led to a number of inquiries. The purpose of this paper is to examine one of these key issues that is rarely if ever at the forefront of the inquiry process – the experiences of young black men of African-Caribbean origin within mental health services and the Criminal Justice System (CJS).

Design/methodology/approach

It sets out to do this by exploring the way in which two inquiries, both from the early 1990s, approached the issues of race, racism and psychiatry. The two inquiries are the Ritchie Inquiry (1994) into the Care and Treatment of Christopher Clunis and Report of the Committee of Inquiry into the death of Orville Blackwood and a Review of the Deaths of Two Other African-Caribbean Patients (Prins, 1994). The Ritchie Inquiry was established following the murder of Jonathan Zito by Christopher Clunis. The Prins Inquiry examined the circumstances of the death of Orville Blackwood at Broadmoor Special Hospital.

Findings

These two inquiries are used as contrasting case studies as a means of examining the approaches to the questions of race and racism. However, the attitudes and approaches that the inquiries took to the issue of race are startlingly different. The Prins Inquiry takes a very clear position that racism was a feature of service provision whilst the Ritchie Inquiry is much more equivocal.

Originality/value

These issues remain relevant for current practice across mental health and CJS systems where young black men are still over-represented. The deaths of black men in mental health and CJS systems continue to scar these institutions and family continue to struggle for answers and justice.

Details

International Journal of Human Rights in Healthcare, vol. 8 no. 3
Type: Research Article
ISSN: 2056-4902

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Article
Publication date: 1 April 2005

Lynn M. Martin and Len Tiu Wright

To explore how information communication technologies (ICT) and the internet offer new opportunities for women to develop as entrepreneurs and innovators. To add to the literature…

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Abstract

Purpose

To explore how information communication technologies (ICT) and the internet offer new opportunities for women to develop as entrepreneurs and innovators. To add to the literature and provide updated research to raise awareness about female‐run ICT small businesses.

Design/methodology/approach

Uses qualitative research methodology for case studies of female entrepreneurs and thematic grid analysis to form a major part of text analysis. The approach is influenced by the need to examine closely the nature of the enterprises or phenomena under investigation and to ask pertinent questions related to their particular mode of operations.

Findings

Shows the background of small firm development and innovation as well as personal and company characteristics, personal contacts and IT networking in obtaining information and customers. Reflects also the concern of female entrepreneurs from ethnic minorities in gaining financial backing and recognition of themselves as committed and successful entrepreneurs.

Research limitations/implications

The main limitation is the small size of the sample (ten firms). There are implications for further work on gender analysis. The sample, though small, has contributed insights into the challenges facing women entrepreneurs in business and questioned the constraints on ethnicity for others. Technology is a great equaliser and the research has added further discussion on the economic contribution of female entrepreneurs.

Practical implications

Shows guidance on qualitative analysis using personal interviews and thematic grid analysis of textual data, as well as presenting findings.

Originality/value

Contributes to the literature due to the scarcity of publications concerning female‐operated ICT small businesses. The paper is useful for researchers wishing to pursue entrepreneurship and gender studies.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 11 no. 2
Type: Research Article
ISSN: 1355-2554

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Book part
Publication date: 5 August 2005

Andrew D. Bailey, Jr. and Audrey A. Gramling

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

Abstract

Details

The Creation and Analysis of Employer-Employee Matched Data
Type: Book
ISBN: 978-0-44450-256-8

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Article
Publication date: 13 May 2009

Norma Johnson

This paper provides a critical review of prevention methods in mental health. Information from existing literature, ideologies, theories and clinical practice will be utilised to…

110

Abstract

This paper provides a critical review of prevention methods in mental health. Information from existing literature, ideologies, theories and clinical practice will be utilised to gain further insight into the kind of prevention strategies that aid and assist black and ethnic minority communities (BME) in understanding the effects of mental illness in their communities. It is hoped that a real world analysis approach can collectively demystify and change the communities' perception of mental illness. For the purpose of this article, the term black and ethnic minority communities (BME) refers to all classification of people as described in the national census categorisation; expect white (Anglo‐Saxon) ‐ British.This classification of BME refers to a tangible quality, or a sense of being, derived from a position of a shared racial or cultural affiliation. The term, service user, refers to those who have had assessment and treatment by mental health services.

Details

Ethnicity and Inequalities in Health and Social Care, vol. 2 no. 1
Type: Research Article
ISSN: 1757-0980

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