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Article
Publication date: 4 July 2018

Miriam Kuttikat, Anita Vaillancourt and Michael Massey

The civil war prompted many Tamils to flee Sri Lanka as refugees. Several researchers have documented psychological distress and trauma among Sri Lankan Tamil refugees, but the…

350

Abstract

Purpose

The civil war prompted many Tamils to flee Sri Lanka as refugees. Several researchers have documented psychological distress and trauma among Sri Lankan Tamil refugees, but the literature lacks sufficient discussion of resilience among this population. Although Sri Lankan Tamil refugees have experienced conflict and loss, they have also demonstrated positive adaptation following these challenges. The paper aims to discuss these issues.

Design/methodology/approach

The present study used an ecological approach, in which the effect of the environment on a person is regarded as significant, to explore resilience among Sri Lankan Tamils living in refugee camps in India.

Findings

Through a qualitative investigation of refugee experiences of war and camp life, the authors developed a conceptual framework for understanding individual and collective resilience among refugees.

Research limitations/implications

Additionally, the results of this study need to be interpreted with caution because participants were camp refugees, which may limit the applicability of these results with refugees who live in different settings.

Practical implications

The current research results show that intervention programs should have multiple components, including trauma intervention to address the individual and community psychological and psychiatric effects of war and migration experiences and psychosocial interventions to address individual, family, community dynamics and daily stressors.

Social implications

The study participants stated that Sri Lankan Tamil refugees are using their resilience traits including will power, positive talk, practical solutions, social support, religion and social networks to remake their broken souls.

Originality/value

Future studies need to be conducted with other refugee group to validate the findings of the paper.

Details

International Journal of Migration, Health and Social Care, vol. 14 no. 3
Type: Research Article
ISSN: 1747-9894

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Article
Publication date: 18 July 2024

June Cao, Zijie Huang, Ari Budi Kristanto and Tom Scott

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and…

217

Abstract

Purpose

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

Design/methodology/approach

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Findings

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

Originality/value

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

Details

Pacific Accounting Review, vol. 36 no. 3/4
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 27 April 2020

Mazen Al-Mulla and Michael E. Bradbury

This paper is motivated by the Financial Markets Authority’s (FMA) investigation into reporting delays of New Zealand issuers. The purpose of this paper is to provide regulators…

879

Abstract

Purpose

This paper is motivated by the Financial Markets Authority’s (FMA) investigation into reporting delays of New Zealand issuers. The purpose of this paper is to provide regulators with systematic evidence on firm specific characteristics associated with reporting delay. The paper examines the audit report lag (ARL), the financial report lag and the corresponding interim report lags for a large sample of New Zealand listed firms.

Design/methodology/approach

Because of the small sample we report bivariate correlations. Together with OLS regression, we examine the association between reporting delay and firm characteristics (e.g., size, complexity, governance) that capture the supply and demand for timely audited financial reports. We choose a period immediately prior to the FMA enforcement of reporting delays to capture the voluntary choice of reporting timeliness by managers.

Findings

The audit lag (i.e. balance date to preliminary announcement to the NZX) is longer than the report lag (i.e. preliminary announcement date to the issuance of the report to the NZX). We find that audit risk factors (leverage and finance firms) and busy reporting period are associated with longer audit lag. Whereas, having a Big 4 auditor and an interim review reduces annual audit lag. Investor demand factors are associated with a shorter report lag. Firms with a loss and more segments have a shorter report lag, while firms with high market to book ratio have a longer report lag. These are consistent with agency and proprietary cost explanations. The interim report lag is only seven days shorter than the annual lag. The determinants of annual report lag provide weak explanations for the interim report lags.

Research limitations/implications

Although all listed companies are sampled, the small sample size reduces the power of the analysis and may limit finding significant results at conventional levels.

Practical implications

The factors associated with reporting delays could be used by regulators as red flags to identify abnormal reporting delays. Interim reporting lags appear excessively relative to annual report lags. Therefore, regulators should investigate the reasons for the lack of timeliness of interim reports.

Social implications

Report timeliness is an important, but often overlooked, component of accounting quality. The major social implication is that timely reporting reduces information asymmetry between managers and shareholders and other stakeholders. Making better, timelier decisions ought to increase the wealth and welfare of investors and other stakeholders.

Originality/value

There are many studies on reporting delay. However, prior evidence on reporting delay in New Zealand is pre-IFRS and pre-recent regulatory reforms (such as the formation of the FMA). Hence, our contribution is to provide more contemporary-relevant evidence. We also distinguish between ARL and the financial report lag and found that different firm characteristics drive these lags. We also examine the interim reporting lag.

Details

Pacific Accounting Review, vol. 32 no. 3
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 23 September 2024

Muhammad Nurul Houqe, Michael Michael, Muhammad Jahangir Ali and Dewan Rahman

The purpose of this paper is to examine the association between company reputation and dividend policy.

108

Abstract

Purpose

The purpose of this paper is to examine the association between company reputation and dividend policy.

Design/methodology/approach

In this study, sample of 98,809 firm-year observations from 22 countries covering 2005–2016 were used.

Findings

Firm reputation concerns are associated with higher propensities to pay dividends and payout ratios. Further, this positive effect is more pronounced for firms with high free cash flows, high information asymmetry and low institutional monitoring. The results are robust to an instrumental variable approach, propensity score matching and the Heckman two-stage correction approach while addressing endogeneity concerns.

Practical implications

These findings have significant implications for various stakeholders, such as existing and potential investors, managers, policymakers and regulators, by providing insights into the relationship between corporate reputation and firm dividend payout decisions. Corporate reputation is highlighted as crucial for accessing finance, emphasizing the role of national regulators and policymakers in facilitating firms' efforts to improve their reputation. The study highlights the dynamics of corporate reputation and dividend payout, calling for proactive engagement from regulators and policymakers. Crafting policies conducive to reputation-building can enhance firms' financial prospects, indicating the need for strategic interventions at managerial, regulatory and policy levels. Understanding the influence of economic context is crucial for firms to tailor reputation management strategies and optimize funding opportunities in different economic environments.

Originality/value

Overall, results suggest that reputation serves as a disciplining mechanism, where firms will pay dividends to maintain their reputations.

Details

Meditari Accountancy Research, vol. 32 no. 6
Type: Research Article
ISSN: 2049-372X

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Book part
Publication date: 4 September 2003

Michael W Preis, Salvatore F Divita and Amy K Smith

Missing in most of the research on selling has been an examination of the process from the point of view of the customer. When satisfaction in selling has been considered…

Abstract

Missing in most of the research on selling has been an examination of the process from the point of view of the customer. When satisfaction in selling has been considered, researchers have focused on the satisfaction of the salesperson with his job and/or the impact of this job satisfaction on performance (e.g. Bluen, Barling & Burns, 1990; Churchill, Ford & Walker, 1979; Pruden & Peterson, 1971). To concentrate on salesperson performance while neglecting customers is to ignore the most important half of the relationship between buyers and sellers and entirely disregards the marketing concept and the streams of research in customer satisfaction. This research takes a different approach and examines customers’ satisfaction with salespeople.

Details

Evaluating Marketing Actions and Outcomes
Type: Book
ISBN: 978-0-76231-046-3

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Article
Publication date: 1 April 1962

I ENTERED the literary world late in the immediate post‐war years when changes of literary taste and loyalty were already in the air. The first broadcast I gave was, I remember…

54

Abstract

I ENTERED the literary world late in the immediate post‐war years when changes of literary taste and loyalty were already in the air. The first broadcast I gave was, I remember, an attack upon Virginia Woolf. Her books had nurtured me as an adolescent, and I was in reaction against her influence.

Details

New Library World, vol. 63 no. 10
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 20 September 2021

Stephen Michael Croucher, Stephanie Kelly, Chen Hui, Kenneth J. Rocker, Joanna Cullinane, Dini Homsey, George Guoyu Ding, Thao Nguyen, Kirsty Jane Anderson, Malcolm Green, Doug Ashwell, Malcolm Wright and Nitha Palakshappa

In the midst of the COVID-19 pandemic, this study aims to explore how working remotely might impact the superior–subordinate relationship. Specifically, this study examines how…

318

Abstract

Purpose

In the midst of the COVID-19 pandemic, this study aims to explore how working remotely might impact the superior–subordinate relationship. Specifically, this study examines how immediacy explains articulated dissent, considers how an individual’s attitudes toward online communication predicts immediacy and articulated dissent and compares these relationships in England, Australia and the USA.

Design/methodology/approach

Three nations were examined: Australia, England and the USA (n = 1,776). Surveys included demographic questions and the following measures: organizational dissent scale, perceived immediacy measure, computer-mediated immediate behaviors measure and measure of online communication attitude.

Findings

The results reveal supervisors’ computer-mediated immediate behaviors and perceived immediacy both positively predict dissent. Some aspects of online communication attitudes positively predict computer-mediated immediate behaviors and perceived immediacy. In addition, attitudes toward online communication positively predict dissent. National culture influences some of these relationships; in each case the effects were substantively larger for the USA when compared to the other nations.

Originality/value

This study is the first to cross-culturally analyze dissent and immediacy. In addition, this study considers the extent to which the COVID-19 pandemic influences the superior–subordinate relationship.

Details

International Journal of Conflict Management, vol. 33 no. 2
Type: Research Article
ISSN: 1044-4068

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Article
Publication date: 7 August 2023

Beth Tootell, Stephen Michael Croucher, Joanna Cullinane, Stephanie Kelly and Douglas Ashwell

This study aims to examine the extent to which organizational dissent predicts perception of workplace bullying. As previous studies have reported inconsistent and sometimes…

336

Abstract

Purpose

This study aims to examine the extent to which organizational dissent predicts perception of workplace bullying. As previous studies have reported inconsistent and sometimes contradictory results regarding the interaction between the reporting of bullying and demographic variables, these variables are examined in the New Zealand context. Organizational communication research provides considerable insight into the ways individuals make sense of and resist workplace bullying through juxtaposition with the concepts of dissent and intragroup conflict.

Design/methodology/approach

A nationally representative sample of managers in New Zealand (n = 239) was conducted. Surveys included demographic questions and the following measures: Organizational Dissent Scale and Negative Acts Questionnaire Revised Scale.

Findings

Key results and indications for further research are highlighted by the third model in this study. First, workers who reported they engaged in either articulated dissent or latent dissent were more likely to perceive workplace bullying. Second, workers who are more likely to express contrary opinions in the workplace are more likely to recognize, acknowledge and tolerate less positive interactions in the workplace such as bullying.

Originality/value

To the best of the authors’ knowledge, this study is the first to analyze dissent and bullying in the New Zealand context. Second, this research raises the question of whether there is a conflation of work-related bullying behaviors and bad leadership styles that may not be targeted (e.g. authoritative leadership and micromanaging). Finally, communication research provides a distinctive contribution by exploring the narrative form of worker responses to perceived bullying. In this manuscript, the authors examine potential predictors on the perception of workplace bullying in the context of New Zealand, particularly focus on the relationship between dissent and the perception of workplace bullying.

Details

International Journal of Conflict Management, vol. 34 no. 5
Type: Research Article
ISSN: 1044-4068

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Article
Publication date: 1 July 2005

Helen Bishop, Michael Bradbury and Tony van Zijl

We assess the impact of NZ IAS 32 on the financial reporting of convertible financial instruments by retrospective application of the standard to a sample of New Zealand companies…

843

Abstract

We assess the impact of NZ IAS 32 on the financial reporting of convertible financial instruments by retrospective application of the standard to a sample of New Zealand companies over the period 1988 ‐ 2003. NZ IAS 32 has a broader definition of liabilities than does the corresponding current standard (FRS‐31) and it does not permit convertibles to be reported under headings that are intermediate to debt and equity. The results of the study indicate that in comparison with the reported financial position and performance, the reporting of convertibles in accordance with NZ IAS 32 would result in higher amounts for liabilities and higher interest. Thus, analysts using financial statement information to assess risk of financial distress will need to revise the critical values of commonly used measures of risk and performance when companies report under NZ IAS

Details

Pacific Accounting Review, vol. 17 no. 2
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 15 December 2017

Stephen Michael Croucher, Stephanie Kelly, Shawn Michael Condon, Elsa Campbell, Flora Galy-Badenas, Diyako Rahmani, Cheng Zeng and Elvis Nshom

This study aims to first explore the extent to which argumentativeness changed during the adaptation process among Muslim immigrants to France from 2006 to 2015 and, second, to…

595

Abstract

Purpose

This study aims to first explore the extent to which argumentativeness changed during the adaptation process among Muslim immigrants to France from 2006 to 2015 and, second, to examine the cultural fusion process. The study investigates the influence of intercultural contact on communication traits by exploring the extent to which members of the dominant cultural group adapt their argumentativeness over time.

Design/methodology/approach

Through a longitudinal panel study, the paper investigates the influence of intercultural contact on communication traits by exploring the extent to which members of the dominant cultural group adapt their argumentativeness over time. Confirmatory factor analysis and structural equation modeling are used to assess the hypotheses and research question.

Findings

Results revealed a curvilinear relationship between argumentativeness and time. Argumentativeness increased from 2006 to 2009, remained constant from 2009 to 2012 and then decreased after 2012. Furthermore, data analysis revealed argumentativeness levels among members of the dominant culture did not change.

Research limitations/implications

The results are potentially limited by the sample being a convenience sample and the presence of extenuating factors.

Originality/value

Argumentativeness is viewed by many researchers as a functional form of communication. However, few studies have longitudinally studied how this trait can change over time.

Details

International Journal of Conflict Management, vol. 29 no. 1
Type: Research Article
ISSN: 1044-4068

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