This paper synthesizes existing experimental research in the area of investor perceptions and offers directions for future research. Investor-related experimental research has…
Abstract
This paper synthesizes existing experimental research in the area of investor perceptions and offers directions for future research. Investor-related experimental research has grown substantially, especially in the last decade, as it has made valuable contributions in establishing causal links, examining underlying process measures, and examining areas with little available data. Within this review, I examine 121 papers and identify three broad categories that affect investor perceptions: information format, investor features, and disclosure credibility. Information format describes how investors are influenced by information salience, information labeling, reporting and accounting complexity, financial statement recognition, explanatory disclosures, and proposed disclosure changes. Investor features describes investors’ use of heuristics, investor preferences, and the effect of investor experience. Disclosure credibility is influenced by external and internal assurance, management credibility, disclosure characteristics, and management incentives. Using this framework, I summarize the existing research and identify areas that would benefit from additional research.
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The bedrock of patient and doctor trust is under threat. Government moves to centralise patient records are putting the security of medical records at risk, which in turn is…
Abstract
The bedrock of patient and doctor trust is under threat. Government moves to centralise patient records are putting the security of medical records at risk, which in turn is jeopardising patient confidentiality. This is being felt most among those with sensitive medical records such as substance users, young people and those with mental health problems. In a scathing article, Ross Anderson exposes the government's rush to create an unwieldy database at the expense of security. He reveals a deliberate avoidance to seek patient consent and uncovers a worrying exposure of our most intimate details to exploitation by commerce, police and criminals.
Abdel Karim Halabi and Mohammad Salahuddin Chowdhury
The purpose of this paper is to examine professional accountant’s views on their satisfaction with Continuing Professional Development (CPD) offered by members of the Institute of…
Abstract
Purpose
The purpose of this paper is to examine professional accountant’s views on their satisfaction with Continuing Professional Development (CPD) offered by members of the Institute of Chartered Accountants of Bangladesh (ICAB). While there is a great deal of research on CPD and accountants in developed countries, less developing countries are absent from this literature, and there have been calls for this type of research.
Design/methodology/approach
The present study employed a survey of members of the ICAB.
Findings
Results show that accountants in Bangladesh are satisfied with the CPD provided by their profession, and when satisfaction is compared with more developed countries, Bangladesh is greater on a number of measures. ICAB members would like to also be provided with opportunities to undertake CPD in more ways than just face to face.
Practical implications
The study has important implications not only for accountants from emerging economies such as Bangladesh, but also for the International Federation of Accountants and other less developed countries (LDCs). The results advance the understanding of professional accounting bodies from an international perspective.
Originality/value
This is the first study of CPD and accounting professionals in LDCs. The information obtained can inform the development and practice of other professional accounting bodies in emerging economies.
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The purpose of this paper is to analyse the role of ecology-centred accounting for biodiversity in efforts to conserve biodiversity.
Abstract
Purpose
The purpose of this paper is to analyse the role of ecology-centred accounting for biodiversity in efforts to conserve biodiversity.
Design/methodology/approach
The paper examines a case study of biodiversity conservation efforts to restore a degraded blanket bog habitat. The analysis adopts a social nature perspective, which sees the social and the natural as inseparably intertwined in socio-ecological systems: complexes of relations between (human and non-human) actors, being perpetually produced by fluid interactions. Using a theoretical framework from the geography literature, consisting of four mutually constitutive dimensions of relations – territory, scale, network, and place (TSNP) – the analysis examines various forms of accounting for biodiversity that are centred on this blanket bog.
Findings
The analysis finds that various forms of ecology-centred accounting for biodiversity have rendered this blanket bog visible and comprehensible in multiple ways, so as to contribute towards making this biodiversity conservation thinkable and possible.
Originality/value
This paper brings theorising from geography, concerning the social nature perspective and the TSNP framework, into the study of accounting for biodiversity. This has enabled a novel analysis that reveals the productive force of ecology-centred accounting for biodiversity, and the role of such accounting in organising the world so as to produce socio-ecological systems that aid biodiversity conservation.
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The prosecution of many (if not most) white‐collar crimes depends on evidence produced by bank computers, and rests ultimately on the assumption that these systems are secure. One…
Abstract
The prosecution of many (if not most) white‐collar crimes depends on evidence produced by bank computers, and rests ultimately on the assumption that these systems are secure. One might think that this assumption was reasonable — after all, no bank whose customer records can be altered at will by hackers is likely to remain in business long. However, a number of recent cases have shown that banks' computer security claims cannot be relied on in evidence, for the simple reason that they are unwilling to allow defence experts to examine their security systems. The paper describes a number of recent cases, and discusses their implications.
Fanglan Pang, Ruifeng Wei and Guijun Zhuang
This paper aims to evaluate the effect of commitment misperception on channel conflict. It highlights the importance of trust and transaction-specific investments for business…
Abstract
Purpose
This paper aims to evaluate the effect of commitment misperception on channel conflict. It highlights the importance of trust and transaction-specific investments for business marketing strategies.
Design/methodology/approach
This paper develops a concept framework to understand how the direction (overestimated vs underestimated) and extent of commitment misperception influence channel conflict. The model is tested using dyadic data from 212 distributors and manufacturers across several industries in China.
Findings
The results show that the direction of commitment misperception affects trust, transaction-specific investments and channel conflict. Overestimated commitment induces positive illusion and enhances trust and transaction-specific investments and reduces channel conflict, whereas underestimated commitment induces negative illusion and reduces trust and transaction-specific investments and enhances channel conflict. Trust and transaction-specific investments mediate the impact of the direction of commitment misperception on channel conflict. The extent of commitment misperception plays the moderating influence on the direction of commitment misperception.
Originality/value
This study reveals the mechanisms and boundary conditions by exploring the mediating influence of trust and transaction-specific investments and the moderating effects of the extent of commitment misperception.
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Sahil Sholla and Iraq Ahmad Reshi
This paper does not concern with the “why” of ethics. Such questions are typically of interest to philosophers and are outside the scope of this work. In the next section, the…
Abstract
Purpose
This paper does not concern with the “why” of ethics. Such questions are typically of interest to philosophers and are outside the scope of this work. In the next section, the authors offer a look into “what” of ethics, i.e. various types and subtypes of ethics. Subsequently, the authors explore “how” of ethics, by summarising various computational approaches to ethical reasoning offered by researchers in the field.
Design/methodology/approach
The approaches are classified based on the application domain, ethical theory, agent type and design paradigm adopted. Moreover, promising research directions towards ethical reasoning are also presented.
Findings
Since the field is essentially interdisciplinary in nature, collaborative research from such areas as neuroscience, psychology, artificial intelligence, law and social sciences is necessary. It is hoped that this paper offers much needed insight into computational approaches for ethical reasoning paving way for researchers to further engage with the question.
Originality/value
In this paper, the authors discussed vaious computational approaches proposed by researchers to implement ethics. Although none of the approaches adequately answer the question, it is necessary to engage with the research effort to make a substantial contribution to the emerging research area. Though some effort has been made in the design of logic-based systems, they are largely in stages of infancy and merit considerable research.
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Simplice Asongu, Emeride F. Kayo, Vanessa Tchamyou and Therese E. Zogo
This article analyses the effect of bank concentration on women's political empowerment in 80 developing countries over the period 2004–2020.
Abstract
Purpose
This article analyses the effect of bank concentration on women's political empowerment in 80 developing countries over the period 2004–2020.
Design/methodology/approach
Banking concentration (BC) is measured by the assets held by the three largest commercial banks as a percentage of total commercial bank assets in a country. We use several indices to measure political empowerment, namely: the political empowerment index, composed of three indices (i.e. the women's civil liberties index, the women's participation in civil society index and the women's political participation index). The empirical evidence is based on the Ordinary Least Squares (OLS) and Fixed Effects (FE) techniques.
Findings
The following findings are established. Banking concentration reduces women's political empowerment. Furthermore, information sharing offices (i.e. public credit registries and private credit bureaus) mitigate the negative effect of bank concentration on women’s political empowerment. Information sharing thresholds that are needed to completely dampen the negative effect of bank concentration on women’s political empowerment are provided. Policy implications are discussed, notably: (1) that governments in developing countries increase competition by easing barriers to entry for potential banks, to facilitate the transition from confiscatory concentration to distributive concentration favorable to all stakeholders; and (2) information sharing offices should be consolidated beyond the established thresholds in order to completely crowd-out the unfavorable effect of bank concentration of women’s political empowerment.
Originality/value
The paper provides new empirical evidence that helps to advance the debate on the effects of banking concentration and information sharing in the banking sector on women's political empowerment in developing countries.
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Zhilin Yang, Fang Jia and Shaohan Cai
– The purpose of this paper is to address two essential questions: do perceptual differences regarding dependence matter in determining channel performance, and if so, how?
Abstract
Purpose
The purpose of this paper is to address two essential questions: do perceptual differences regarding dependence matter in determining channel performance, and if so, how?
Design/methodology/approach
The paper conducted an empirical study of 347 cellular telephone supplier-retailer dyads in China. A questionnaire survey was employed.
Findings
The results reveal that a retailer's perceptual difference of dependence exerts a significant effect on its evaluation of supplier performance only. Retailer trust partially mediates the effect of the perceptual differences on supplier performance and retailer performance. Therefore, the particular side of a dyadic relationship that researchers choose to study matters in an unbalanced dependence relationship.
Practical implications
Managers, depending on their side, should pay close attention to perceptual differences and their consequences and deliberately employ different strategies to ensure effective channel management.
Originality/value
Do differences in parties’ perceptions of dependence influence channel performance? If they do, how do these perceived differences exert direct and indirect impacts? By answering these questions, the authors contribute not only to an understanding of the unique nature of dyadic channel relationships but also to methodological notions about whether to study one side in a dyad.
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There are three widely held beliefs about cryptology which underpin muchresearch on the subject, guide substantial industrial investment andinform most of the associated public…
Abstract
There are three widely held beliefs about cryptology which underpin much research on the subject, guide substantial industrial investment and inform most of the associated public policy debate. These are, first, that the cryptographic systems are mostly used to keep communications secure, in the sense of ensuring that an electronic message is secret and/or authentic. In the second of these roles, cryptology provides a useful (if not only) means of securing electronic evidence in such a way that it will be accepted by a court, and is thus indispensable to the future development of electronic commerce. Third, most attacks on cryptographic systems involve technical skill at cryptanalysis, and such systems can therefore be made sufficiently robust by using standard, well studied encryption and signature algorithms. Shows that these three beliefs are almost completely mistaken.