Suzanna Windon, Mariah K. Stollar and Rama Radhakrishna
The purpose of this quantitative study was to investigate Penn State Extension 4-H volunteer leaders’ leadership development needs and preferred delivery methods for leadership…
Abstract
The purpose of this quantitative study was to investigate Penn State Extension 4-H volunteer leaders’ leadership development needs and preferred delivery methods for leadership development. The participants were 147 volunteer leaders who attended Penn State Extension Annual 4-H Leader Forum and filled out the survey. We found that the overall mean score for leadership skills needs among volunteer leaders was 4.33 (SD =.45). Volunteers’ overall leadership skills needs do not differ based on volunteer gender, level of education, age, and previous volunteer experience. The preferred delivery methods of leadership development for Penn State Extension 4-H volunteer leaders were workshop and in-service training. Leadership education is critical in advancing volunteers’ skills and preparing them to delivery well-developed, state of the art contemporary leadership education programs.
Sonali Bhattacharya and Shubhasheesh Bhattacharya
– The purpose of this paper is to analyse the possible causes of elderly abuse in India and its repercussions for the society, based on the real cases and reports.
Abstract
Purpose
The purpose of this paper is to analyse the possible causes of elderly abuse in India and its repercussions for the society, based on the real cases and reports.
Design/methodology/approach
A multiple case study approach has been used for the study sourced from archival newspaper reports, crime reports, and narration.
Findings
Greater vigilance and more effective legislation would be required to solve the problem related to elder abuse.
Originality/value
There is not much study of causes, consequences, effectiveness of the legal system with respect to elderly abuse in India. In that way, it will be a unique contribution.
Details
Keywords
The study aims to examine the impact of the firm life cycle on the misclassification practices of Indian firms. The study also examines the impact of International Financial…
Abstract
Purpose
The study aims to examine the impact of the firm life cycle on the misclassification practices of Indian firms. The study also examines the impact of International Financial Reporting Standards (IFRS) on the misclassification practices of Indian firms.
Design/methodology/approach
The study uses Dickinson (2011) cash flow patterns to classify firm-years under life cycle stages. Two forms of misclassification, namely revenue misclassification and expense misclassification have been examined in this study.
Findings
Based on a sample of 19,268 Bombay Stock Exchange (BSE) firm-years spanning over ten years from March 2010 to March 2019, results show that firms operating at high (low) life cycle stage are more likely to be engaged in revenue (expense) misclassification, implying that firms substitute between the classification shifting tools depending upon ease and needs of each tool. Further, our results demonstrate that the magnitude of expense shifting has been significantly increased among test firms (firms reporting under IFRS) relative to benchmark firms (firms reporting under domestic GAAP) in the post-IFRS adoption period, implying that adoption of IFRS negatively affects the accounting quality of Indian firms.
Research limitations/implications
The study considers only two main forms of misclassification, namely revenue and expense misclassification. However, future research may explore the cash flow misclassification.
Practical implications
The findings suggest that standard-setting authorities make more mandatory disclosure requirements under IFRS to curb the corporate misfeasance of classification shifting.
Originality/value
First, the study is among the earlier attempts to examine the impact of the firm life cycle on misclassification practices. Second, the study explores the unique Indian institutional settings concerning the phased-manner implementation of IFRS and examines its impact on the classification shifting practices of firms.
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Keywords
Ishwar Singh Darji and Suman Dahiya
This study aims to evaluate the financial performance of the textile industry in Haryana located in the northern part of India.
Abstract
Purpose
This study aims to evaluate the financial performance of the textile industry in Haryana located in the northern part of India.
Design/methodology/approach
Input-oriented Cooper, Charnes and Rhodes (CCR) and Banker, Charnes and Cooper (BCC) techniques of data envelopment analysis, as well as the return to scale (RTS) technique, were used to conduct the analysis.
Findings
The findings show that textile units in Haryana have hugely underperformed financially with a consolidated technical efficiency score of only 0.35. Both private and public limited textile companies with respective scores of 0.46 and 0.24 are technically efficient. Public limited textile companies are more efficient than private limited companies. Private limited textile companies need to increase their input scale because they are operating at an increasing return to scale while public limited textile companies have to lower their input scale because most companies are operating at a decreasing return to scale to enhance their efficiency.
Originality/value
The study can assist in decision-making to all key stakeholders (Shareholders, management, government, tax authorities, debtors and creditors, among others) by identifying efficient and inefficient companies. Appropriate policies can be framed based on that knowledge.