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Managers generally have discretion in determining how components of earnings are presented in financial statements in distinguishing between “normal” earnings and items classified as unusual, special, significant, exceptional or abnormal. Prior research has found that such intra‐period classificatory choice is used as a form of earnings management. Prior to 2001, Australian accounting standards mandated that unusually large items of revenue and expense be classified as “abnormal items” for financial reporting, but this classification was removed from accounting standards from 2001. This move by the regulators was partly in response to concerns that the abnormal classification was being used opportunistically to manage reported pre‐abnormal earnings. The purpose of this paper is to extend the earnings management literature by examining the reporting of abnormal items for evidence of intra‐period classificatory earnings management in the unique Australian setting.

This study investigates associations between reporting of abnormal items and incentives in the form of analyst following and the earnings benchmarks of analysts' forecasts, earnings levels, and earnings changes, for a sample of Australian, top‐500 firms, for the seven‐year period from 1994 to 2000.

The findings suggest there are systematic differences between firms reporting abnormal items and those with no abnormal items. Results show evidence that, on average, firms shifted expense items from pre‐abnormal earnings to bottom line net income through reclassification as abnormal losses.

The paper's findings suggest that the standard setters were justified in removing the “abnormal” classification from the accounting standard. However, it cannot be assumed that all firms acted opportunistically in the classification of items as abnormal. With the removal of the standardised classification of items outside normal operations as “abnormal”, firms lost the opportunity to use such disclosures as a signalling device, with the consequential effect of limiting the scope of effectively communicating information about the nature of items presented in financial reports.

The purpose of this paper is to set out the history and origins of dementia-friendly communities (DFCs) and age-friendly communities (AFCs) in the UK, the differing frameworks and how they compare, and set out some key messages about how they might learn from each other.

This paper is a summary piece written by leaders in the two fields.

It aims to reduce potential confusion around AFCs and DFCs, and provides some practical ways that the two initiatives might work together and find common ground. By learning from each other, both age-friendly and DFCs can grow their reach and their impact as complementary, and not competing, programmes.

The original development of some of the ideas in this paper comes from a paper Natalie Turner co-wrote with Lydia Morken at AARP (www.aarp.org/content/dam/aarp/livable-communities/documents-2016/Better-Together-Research-Report.pdf). For this paper, the authors reviewed the approach within the UK context and have furthered and added to the original insights.

Research shows peer health education programs on university campuses can support students in pursuing sustainable health-related behavior changes. However, few programs deliver peer health education through a nondiet, weight-inclusive framework. Research shows that health educators who challenge the status quo of diet culture and weight-focused health interventions may face unique challenges when sharing this perspective with others. Thus, the purpose of this study was to examine the experiences of peer educators who provided critical health education by introducing a nondiet, weight-inclusive approach to health.

Five health coaches from a university health coaching program at a mid-sized southwestern university participated in a semi-structured interview. The data were analyzed through interpretative phenomenological analysis.

Peer educators faced numerous challenges when introducing nondiet, weight-inclusive approaches such as lacking credibility as a peer to challenge weight-centric messages, feeling conflicted about honoring clients’ autonomy when clients are resistant to a weight-inclusive approach and feeling uncomfortable when discussing client vulnerabilities. Peer educators also identified several strategies that helped them navigate these challenges such as being intentional with social media, using motivational interviewing to unpack clients’ concerns about weight, and seeking group supervision.

Given the reality that health coaches will face challenges sharing weight-inclusive health approaches, educators and supervisors should explicitly incorporate strategies and training methods to help peer health coaches prepare for and cope with such challenges. More research is also needed to examine effective ways to introduce weight-inclusive approaches to college students.

The purpose of this paper is to explore subjective life histories and leadership journeys of senior leaders, drawing upon elements of an authentic leadership framework (life trigger events, values and emotions). The paper surfaces partial life histories and the often unheard of individual experiences of becoming a leader, offering stories to others as a media for learning and extending authentic leadership theory.

The paper draws upon a qualitative empirical study engaging 22 UK senior leaders in semi‐structured interviews, involving a life‐history approach to generate subjective narratives of how individuals establish and sustain leadership.

The empirical data highlights that elements of authentic leadership theory resonate in practice. Senior leaders' life histories and in particular negative trigger events are significant to their approach as leaders. The values of honesty and integrity were important to the leaders, with some able to sustain their values uncompromisingly. The leaders openly expressed emotion and vulnerability when re‐telling their stories, but whether they do so as leaders in relationships with others, requires further research. Authentic leadership theory may be over simplified in terms of emotion and vulnerability in practice.

Elements of authentic leadership offer alternative understandings of experiences of leaders. The life history approach enables important insights into leaders' subjective realities and should be integral to leadership development approaches.

The paper offers empirical data from UK senior leaders, highlighting the unheard of strutting and fretting of leadership and contributing empirical research to authentic leadership theory.

The purpose of this paper is to investigate health and social care integration in North Wales in a short window of time between the assent of the Social Services and Well-being (Wales) Act 2014 and its implementation in 2016.

The findings are based on the experiences of health and social care professionals from six Local Authorities and one Regional Health Board working in a management role with strategic responsibility, gathered from an online survey (n=43), semi-structured face-to-face interviews (n=14) and supplemented with reflective interviews with regional coordinators responsible for facilitating cross-organisational working (n=2).

Senior managers are devoting considerable energy to understanding the implications of the new legislation, ensuring that their organisations will be ready and able to successfully implement it. This work is perceived to be commensurate with wider agendas to transform and integrate working practices and services, influenced by a range of financial, environmental, organisational, social and policy factors.

This research has direct implications for stakeholders in North Wales, having already been used to shape conversations about integration in the region, and furthermore builds upon existing knowledge in the academic and professional field of integration, with additional limited wider implications for policy and research.