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Article
Publication date: 3 July 2017

Jonathan G. Cedarbaum, Benjamin A. Powell, D. Reed Freeman, Leah Schloss and Reed Abrahamson

To analyze the cybersecurity regulations for financial institutions issued by the New York State Department of Financial Services on February 16, 2017.

282

Abstract

Purpose

To analyze the cybersecurity regulations for financial institutions issued by the New York State Department of Financial Services on February 16, 2017.

Design/methodology/approach

This article summarizes the regulations’ scope and requirements including definition of Covered Entities and substantive requirements including periodic Risk Assessments, cyber policies, dedicated and trained personnel, testing, audit trails, control over Third Party Service Providers, authentication, secure disposal, encryption, and incident reporting.

Findings

The regulations go beyond federal requirements in a number of important respects.

Originality/value

This article provides a guide for regulated entities to start preparing for compliance with the new regulations from experienced lawyers with specialties in cybersecurity, privacy and communications.

Details

Journal of Investment Compliance, vol. 18 no. 2
Type: Research Article
ISSN: 1528-5812

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Publication date: 19 September 2014

Guoli Chen and Craig Crossland

Financial analysts act as crucial conduits of information between firms and stakeholders. However, comparatively little is known about how these information intermediaries…

Abstract

Financial analysts act as crucial conduits of information between firms and stakeholders. However, comparatively little is known about how these information intermediaries evaluate the believability and importance of corporate disclosures. We argue that a firm’s level of managerial discretion, or latitude of executive action, acts as a cue for financial analysts, which helps them interpret and respond to voluntary management earnings forecasts. Our study provides strong, robust evidence that financial analysts find management forecasts significantly less believable in low-discretion than in high-discretion environments, and therefore tend to be much less responsive to these forecasts. We also show that managerial discretion is especially impactful on analysts’ responses in those circumstances where analysts are typically most uncertain about how to interpret management forecasts.

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Article
Publication date: 10 October 2018

Moustafa Salman Haj Youssef and Da Teng

The purpose of this study is to refute the work of Andersen (2017) by suggesting a different theoretical view and to argue that the concept of managerial discretion is one of the…

591

Abstract

Purpose

The purpose of this study is to refute the work of Andersen (2017) by suggesting a different theoretical view and to argue that the concept of managerial discretion is one of the core dimensions that cannot be discarded when studying corporate governance.

Design/methodology/approach

This paper uses theoretical frameworks from recent literature, definitions and empirical studies on the concept of managerial discretion and corporate governance.

Findings

Several studies have empirically tested and measured the concept of managerial discretion, some have provided validity and reliability of the concept and others have showed the direct impact of discretion on firm performance.

Practical implications

Research on managerial discretion provides owners and board of directors a clear advice on how much discretion can be granted to top executives by taking into consideration the different dimensions of the external and internal environment.

Originality/value

This paper concludes that corporate governance research will not improve if it abandons the concept of managerial discretion.

Details

Corporate Governance: The International Journal of Business in Society, vol. 19 no. 2
Type: Research Article
ISSN: 1472-0701

Keywords

Available. Content available
Article
Publication date: 1 December 2004

181

Abstract

Details

Journal of Business Strategy, vol. 25 no. 6
Type: Research Article
ISSN: 0275-6668

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Article
Publication date: 1 May 2001

MIKE BRESNEN and NICK MARSHALL

Recent interest in the UK construction sector in innovative management practices such as partnering, continuous improvement and benchmarking have raised long‐standing questions…

781

Abstract

Recent interest in the UK construction sector in innovative management practices such as partnering, continuous improvement and benchmarking have raised long‐standing questions about the transferability of new management ideas from other industrial sectors into construction. Informed in part by the author's own research into partnering in the UK, this paper sets out to explore the problems of transferring and applying new management ideas to the construction industry. However, rather than simply restricting the discussion to the perennial (and perhaps unanswerable) question of whether or not the construction industry actually is different, this paper goes much further by examining the nature of knowledge diffusion and application processes. Three main themes are highlighted and their implications assessed. First, the many inherent problems and limitations associated with relying on models of ‘best practice’ drawn from other industrial sectors. Second, the highly socialized and politicized nature of supposedly rational processes of knowledge diffusion and implementation. Third, the impact that institutional factors have on the diffusion and application of knowledge via the creation of particular industry agendas and frames of reference.

Details

Engineering, Construction and Architectural Management, vol. 8 no. 5/6
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 1 August 2002

Pawan Budhwar, Andy Crane, Annette Davies, Rick Delbridge, Tim Edwards, Mahmoud Ezzamel, Lloyd Harris, Emmanuel Ogbonna and Robyn Thomas

Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce �…

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Abstract

Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce – not even, in many cases, describing workers as assets! Describes many studies to back up this claim in theis work based on the 2002 Employment Research Unit Annual Conference, in Cardiff, Wales.

Details

Management Research News, vol. 25 no. 8/9/10
Type: Research Article
ISSN: 0140-9174

Keywords

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Publication date: 9 August 2017

Janet H. Marler, Felippe Cronemberger and Carson Tao

In this chapter, we apply diffusion of innovation theory and the theory of management fashion to examine the diffusion trajectory of human resource (HR) analytics in a U.S…

Abstract

Purpose

In this chapter, we apply diffusion of innovation theory and the theory of management fashion to examine the diffusion trajectory of human resource (HR) analytics in a U.S. context. We focus on the role mass media plays in influencing the diffusion process and address two research questions. First, does the mass media on HR analytics make observable the positive outcomes of HR analytics and is this related to increasing HR analytics adoption over time? Second, does the mass media on HR analytics show evidence of management trendsetting rhetoric?

Methodology/approach

We analyze published popular trade, business press, and peer-reviewed academic articles over a decade using a big data discourse analytical technique, natural language processing.

Findings

We find preliminary evidence that suggests that although the media has broadcasted positive outcomes of HR analytics, adoption has tailed off. In concert with the tailing off of HR analytic adoptions, the media appears to be recasting HR analytics as solving newer problems such as managing talent. Whether this shift makes a difference has yet to be determined.

Practical implications

Business press appears to influence the adoption process, both by broadcasting positive outcomes and through creating management fashion trendsetting rhetoric.

Social implications

To promote the use of HR analytics, academic institutions and the HR profession need to train HR professionals in the use and benefits of HR analytics.

Originality/value

We lay the groundwork to improve our understanding of the role media plays in influencing how new HRM practices spread across organizations. We introduce the application of an emerging big data analytic technique, natural language processing, to analyze published media on HR analytics.

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Article
Publication date: 25 November 2019

Jon Aarum Andersen

This paper aims to demonstrate the efforts of Hay Youssef and Tang (2019) to reaffirm the importance of managerial discretion is unsuccessful.

232

Abstract

Purpose

This paper aims to demonstrate the efforts of Hay Youssef and Tang (2019) to reaffirm the importance of managerial discretion is unsuccessful.

Design/methodology/approach

Theoretical frameworks from traditional and recent literature on the concept of managerial discretion are related to corporate governance scholarship.

Findings

There are in fact no studies on managerial discretion based on explicit theoretical and empirical definitions and thus no studies published which have measured the degrees of managers’ discretion. The conclusion is that the inability to define the notion of managerial discretion is tantamount to the inability to research it.

Practical implications

Research on managerial discretion does not provide any advice to owners and directors of boards on granting top executives a high or a low degree of discretion.

Originality/value

This paper reaffirms the conclusion of Andersen (2017) that corporate governance scholarship will improve if it abandons the concept of managerial discretion.

Details

Corporate Governance: The International Journal of Business in Society, vol. 20 no. 2
Type: Research Article
ISSN: 1472-0701

Keywords

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Book part
Publication date: 30 June 2023

Lisa M. Given, Donald O. Case and Rebekah Willson

Abstract

Details

Looking for Information
Type: Book
ISBN: 978-1-80382-424-6

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Article
Publication date: 1 July 2005

Wil liam Drago, James W. Peltier, Amanda Hay and Myra Hodgkinson

There continues to be a perception that online education is inferior to traditional education. In the U.S. online learning is more developed than in the U.K. This paper provides…

1084

Abstract

There continues to be a perception that online education is inferior to traditional education. In the U.S. online learning is more developed than in the U.K. This paper provides insights into a U.S. provision and takes a close look at what are per ceived as weak nesses of on line learn ing and ar gues that these are not necessarily inherent weaknesses of this form of educational delivery. Then, results of two major studies, undertaken in the U.S. are provided comparing the effectiveness of online education to traditional education as perceived by current MBA students and past graduates. Results of these studies suggest that students of MBA modules and MBA graduates perceive the quality and effectiveness of online education to be similar to, if not higher than, the quality and effectiveness of traditional modules and programmes.

Details

Management Research News, vol. 28 no. 7
Type: Research Article
ISSN: 0140-9174

Keywords

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