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Article
Publication date: 1 February 1981

Peter F. Pope and David A. Peel

It is commonly believed that trade unions act irrationally in collective bargaining either by “picking numbers out of the air” or by forming biased forecasts of information. Such…

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Abstract

It is commonly believed that trade unions act irrationally in collective bargaining either by “picking numbers out of the air” or by forming biased forecasts of information. Such views either imply that information disclosure to unions is useless or that discretionary disclosure could confer an advantage on management. This article presents an alternative model of unions which relies on expectations being formed rationally and based on the optimal use of information.

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Managerial Finance, vol. 7 no. 2
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 9 October 2020

Ali C. Akyol

Abstract

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Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

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Article
Publication date: 29 January 2021

Adriana Silva, Susana Jorge and Lúcia Lima Rodrigues

Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is…

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Abstract

Purpose

Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving accounting quality. However, one still does not know what has been studied about this relationship in scientific literature. Accordingly, the purpose of this paper is to identify, recap and evaluate the current state of research on the relationship between IFRS enforcement and accounting quality, to provide a critical overview of publications in this field and to identify future areas of interest.

Design/methodology/approach

Supported by a structured literature review, this paper fills in a research gap by conducting a scientometric analysis of papers on the relationship between IFRS enforcement and accounting quality construed in a broad sense. It reviews papers published between 2006 and 2019 selected from the Web of Science database, particularly analyzing main journals, authors, geographic areas of study, methods used, specific topics explored and future lines of research to be developed.

Findings

Main findings show a shortage of studies analyzing IFRS enforcement practices in individual countries and, in turn, the impact these practices may have on the accounting quality. This gap calls for further research to know the effectiveness of the IFRS-related enforcement mechanisms.

Originality/value

To the best of the authors’ knowledge, no previous scientometric studies focused on the enforcement of IFRS and accounting quality. This study fills this research gap and improves the understanding about what has been published on the topic, also proposing an agenda for future research that can help regulators to adjust policies for the implementation and enforcement of IFRS.

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International Journal of Accounting & Information Management, vol. 29 no. 3
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 8 June 2020

Erekle Pirveli

The purpose of this paper is to provide the first empirical assessment of the persistence and predictability of earnings within the Georgian private sector entities.

503

Abstract

Purpose

The purpose of this paper is to provide the first empirical assessment of the persistence and predictability of earnings within the Georgian private sector entities.

Design/methodology/approach

The sample comprises of all the Georgian private sector entities who, according to the new Law of Georgia on Accounting, Reporting and Auditing (2016), had to submit their audited financial statements by 1 October 2018. Financial data has been officially withdrawn from the Ministry of Finance of Georgia and the descriptive data has been obtained by the use of Link Klipper and ScrapeStorm tools through the official “Reportal” website. The final sample consists of 450 large Georgian private sector entities. The study uses a simple, one-year-lagged earnings auto-regression to detect the persistence and predictability within the next series of earnings. A weighted least square method has been used as a statistical procedure.

Findings

The results reveal that current earnings persist within the next year’s series of earnings at less than 25%, while the reliance on current year’s earnings enables us to predict the next year’s earnings only with a chance of 20%. Further analysis has witnessed that cash flows from operations persist at less than 40% and are able of predicting the next year’s cash flows at below 35%. Overall, the properties of earnings and cash flows within the private sector of Georgia are of relatively poor quality, with the latter demonstrating higher properties compared to earnings.

Practical implications

The general finding on a relatively low property of earnings raises potential investors and creditors’ awareness on the valuation-usefulness of provided financial information within the private sector of Georgia. The fact that earnings are significantly less persistent and predictable compared to cash flows from operations, hints on accruals’ problematic functioning. The results presented in this paper should be of interest to a local regulator (SARAS), charged with the responsibility of successfully running a currently ongoing accounting reform of Georgia.

Originality/value

This is the first study that examines the persistence and predictability of earnings and cash flows from operations among the private sector entities of Georgia.

Details

Journal of Financial Reporting and Accounting, vol. 18 no. 3
Type: Research Article
ISSN: 1985-2517

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Book part
Publication date: 19 September 2006

David Norman Smith

Officially, of course, the world is now post-imperial. The Q’ing and Ottoman empires fell on the eve of World War I, and the last Leviathans of Europe's imperial past, the…

Abstract

Officially, of course, the world is now post-imperial. The Q’ing and Ottoman empires fell on the eve of World War I, and the last Leviathans of Europe's imperial past, the Austro-Hungarian and Tsarist empires, lumbered into the grave soon after. Tocsins of liberation were sounded on all sides, in the name of democracy (Wilson) and socialism (Lenin). Later attempts to remake and proclaim empires – above all, Hitler's annunciation of a “Third Reich” – now seem surreal, aberrant, and dystopian. The Soviet Union, the heir to the Tsarist empire, found it prudent to call itself a “federation of socialist republics.” Mao's China followed suit. Now, only a truly perverse, contrarian regime would fail to deploy the rhetoric of democracy.

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Globalization between the Cold War and Neo-Imperialism
Type: Book
ISBN: 978-1-84950-415-7

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Book part
Publication date: 15 July 2009

Ross B. Emmett and Kenneth C. Wenzer

To the Most Rev. M.A. Corrigan, Archbishop of New York:

Abstract

To the Most Rev. M.A. Corrigan, Archbishop of New York:

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Henry George, the Transatlantic Irish, and their Times
Type: Book
ISBN: 978-1-84855-658-4

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Book part
Publication date: 16 September 2019

Richard Rymarz and Leonardo Franchi

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Catholic Teacher Preparation
Type: Book
ISBN: 978-1-78756-007-9

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Book part
Publication date: 6 September 2017

Laszlo Zsolnai

The encyclical letter of Pope Francis, “Praised Be: On the Care of Our Common Home” (Laudato si’), presented an excellent opportunity to spark a conversation between economics and…

Abstract

The encyclical letter of Pope Francis, “Praised Be: On the Care of Our Common Home” (Laudato si’), presented an excellent opportunity to spark a conversation between economics and faith-based discourses on sustainability. The encyclical underlined the human origins of the ecological crisis and proposed fundamental changes in organizing our economic life. Among the important suggestions put forward by the Pope are increased frugality in consumption and acknowledging the intrinsic value of nature.

Frugality implies rebalancing the spiritual and material values in economic life. This may lead to the rehabilitation of the substantive meaning of the “economic” and the revival of the corresponding logic of sufficiency. Despite their different ontological and anthropological conceptions, the ecological position of the Pope’s encyclical has close links with Deep Ecology and Buddhist Economics. Both Deep Ecology and Buddhist Economics point out that emphasizing individuality and promoting the greatest fulfillment of the desires of the individual together lead to destruction. Happiness is linked to wholeness, not to personal wealth.

Mainstream economics fails to acknowledge the intrinsic value of nature. It is happy to put value on environmental goods and services merely on the basis of a market value determined by competing economic actors. But price, for sure, is an inappropriate model for assessing the value of natural entities. There is no algorithmic solution to nature’s allocation problems. Decisions and policies related to nature require making qualitative and multiperspective considerations and the proper use of our wisdom, knowledge, and experience.

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Integral Ecology and Sustainable Business
Type: Book
ISBN: 978-1-78714-463-7

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Article
Publication date: 1 February 1974

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are…

411

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 2 no. 2
Type: Research Article
ISSN: 0090-7324

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