Tomasz J. Spyt, Pamela A.C. Watt, Maria C. Boehm and Paul R. Stafford
A survey of cardiac patients, their relatives and friends and local GPs was conducted to establish whether there is a need for an online patient support system. In November 2000…
Abstract
A survey of cardiac patients, their relatives and friends and local GPs was conducted to establish whether there is a need for an online patient support system. In November 2000, 859 patients, 360 relatives and 160 friends attending cardiac out‐patients completed a questionnaire, 159 GPs were contacted by postal survey. Participants were asked if they use e‐mail and the World Wide Web and if obtaining relevant health information via an online support system would be beneficial. Participants were also asked to select preferred subject options. The survey showed clear interest in the provision of a Web‐based support service for cardiac patients and a pilot would be pursued.
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Sujin Kim, Pamela Fae Kent, Grant Richardson and Alfred Yawson
We examine the association between conditional conservatism in initial public offering (IPO) underpricing and post-issue stock market survival in the U.S.
Abstract
Purpose
We examine the association between conditional conservatism in initial public offering (IPO) underpricing and post-issue stock market survival in the U.S.
Design/methodology/approach
We adopt an archival approach by collecting data for 1,761 U.S. IPO issuers for the period 1990–2017. Regression analyses are conducted to evaluate the association between conditional conservatism in initial public offerings with underpricing and post-issue stock market survival. We identify firms that went public in the period 1990–2012. These firms are then followed for five years after the IPO to assess their stock market survival.
Findings
We find that pre-issue conditional conservatism is significantly associated with less IPO underpricing. We also detect that IPO firms with higher levels of conditional conservative reporting are more likely to survive in the post-IPO stock market in the three-, four-, and five-year periods after the IPO. Our main findings are robust after controlling for other factors in our models, such as IPO cycles, venture capitalists, research and development investment, and pre-IPO accounting performance.
Originality/value
We extend research by demonstrating that conditional conservative reporting practices help firms reduce their indirect costs of raising their initial public capital. Additionally, our research introduces new evidence on the association between pre-IPO conditional conservatism and after-issue stock market survival. Our findings empirically support the International Accounting Standards Board’s (IASB) decision to reintroduce the concept of prudence into the conceptual framework, by showing how conservative reporting can reduce information asymmetry in IPO firms.
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Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management…
Abstract
Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Matthew R. Leon, Holly K. Osburn and Thomas Bellairs
Post-traumatic stress disorder (PTSD) affects both civilian and military populations following wartime experiences. However, despite an abundance of research investigating…
Abstract
Post-traumatic stress disorder (PTSD) affects both civilian and military populations following wartime experiences. However, despite an abundance of research investigating civilian and military populations separately, much less focus has been given to synthesizing and integrating findings to describe how civilian and military war survivors are comparatively affected by PTSD. This review is broken down into three sections covering (1) risk factors associated with PTSD, (2) relationships between PTSD and mental health outcomes, and (3) protective factors that can attenuate PTSD and its effects. Each section covers findings for civilians and military personnel and highlights similarities and differences between groups.
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Maria Boehm, Paul Rogers, Pamela Watt and Tom Spyt
Long term follow up of heart patients in Leicester leads us to believe that there is a need for another form of communication with patients, their families and friends. The…
Abstract
Long term follow up of heart patients in Leicester leads us to believe that there is a need for another form of communication with patients, their families and friends. The “Yourheart” Web site was developed as a combined effort of De Montfort University and local health professionals. The technical and legal aspects were particularly challenging. A year after its launch, it has proved to be very popular with patients. Informed patients are not only less anxious about forthcoming treatment but also take more responsibility for their own health care. There is also a demand for expansion of the service to provide up to date information for doctors and nurses in the community.
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Karen Landay and Rachel E. Frieder
Stress and the military go hand-in-hand, particularly in combat environments. While some personality traits or types weaken relationships between stress and performance, others…
Abstract
Stress and the military go hand-in-hand, particularly in combat environments. While some personality traits or types weaken relationships between stress and performance, others, such as psychopathy, may strengthen them. In the present chapter, we consider the ramifications of individuals with high levels of psychopathy or psychopathic tendencies in the military with regard to both their own stress and performance and that of those around them. We discuss different reactions to psychological and physical stress, as well as the implications of psychopathic tendencies as they relate to current military issues, including gender, leadership, teamwork, turnover, post-traumatic stress disorder, and suicide. By juxtaposing relevant research findings on stress and psychopathy, we conclude that psychopathic tendencies should have neither uniformly negative nor positive effects on stress and performance in the military. Rather, effects on such individuals and the peripheral others with whom they interact will likely vary greatly depending on numerous factors.
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Gatot Soepriyanto, Pamela Krisky, Yanto Indra and Arfian Zudana
This study examines the association between accruals quality and gender of the firm's audit engagement partner in Indonesia. Specifically, prior studies provide evidence that…
Abstract
Purpose
This study examines the association between accruals quality and gender of the firm's audit engagement partner in Indonesia. Specifically, prior studies provide evidence that gender-based difference in diligence, conservatism and risk tolerance, it is plausible that female auditors may improve audit quality. Indonesia provides a valuable research setting to investigate the issue, as it is mandatory to disclose the identity of the audit partners in the audit reports.
Design/methodology/approach
This study employs multivariate regression model to test the hypothesis, which examines the association between accruals quality and audit partners gender. Using a sample of Indonesian publicly listed firms, we run a panel of regression of audit quality measure proxied by abnormal accruals on female auditor variable and firm-specific controls. To triangulate the results, we also conduct sensitivity analysis using high and low category of abnormal accruals, an alternative measure of accruals quality (i.e. Beneish's M score) and propensity score matching (PSM).
Findings
We find that firms with female audit engagement partners are not associated with smaller abnormal accruals, thereby implying that female auditors may not constrain effects on earnings management. In other words, gender is not an important predictor for audit quality in Indonesia.
Research limitations/implications
We are not able to use broader measures of audit quality such as GAAP violations/restatement, litigation or audit fee. This is because the Indonesian setting somewhat limits us to collect them due to lack of regulatory actions and/or database availability.
Practical implications
This study will contribute to the regulators (such as Financial Service Authorities/OJK) and professionals, on the effectiveness of female audit partners in improving audit quality. The study can be used as an evidence to support the gender equality in the accounting and audit industry.
Social implications
Our findings suggest that auditor gender does not lead to the improvement of accruals quality in Indonesia. Given the fact that only 14% of firms in our sample audited by female audit partners, it is plausible that the positive traits of female top managers may not transmit to the overall audit process. As such, it is important to encourage more female involvement in top position of auditing and accounting industry is required to advance the profession and its positive impact to the society.
Originality/value
There are no prior studies in Indonesia examining the effect of audit partner gender on accruals quality using archival data. As such, this research will be the first to document such evidence and therefore can improve our understanding on the role of auditor characteristic on audit quality. We also respond to the call from DeFond and Zhang (2014) to push analysis of audit quality to the individual auditor level by examining the gender of audit partner.