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Article
Publication date: 14 June 2024

Alene Sze Jing Yong, Rosamund Wei Xin Koo, Choon Ming Ng, Shaun Wen Huey Lee and Siew Li Teoh

Dyslipidaemia is an established risk factor for cardiovascular diseases. Calorie restriction and adopting a heart-healthy diet like the Mediterranean diet are the main dietary…

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Abstract

Purpose

Dyslipidaemia is an established risk factor for cardiovascular diseases. Calorie restriction and adopting a heart-healthy diet like the Mediterranean diet are the main dietary interventions for dyslipidaemia. Other dietary behaviours, such as changes in meal frequency and timing, are not included in the major dietary advice guidelines despite the potential correlation between eating patterns and lipid metabolism. This overview of systematic reviews and meta-analyses aims to summarise the effect of meal timing and frequency on lipid profile and make possible recommendations on which meal timing pattern is superior in reducing lipid levels.

Design/methodology/approach

According to the protocol published on PROSPERO (CRD42021248956), five databases were searched for systematic reviews and meta-analyses investigating the effects of meal timing and frequency on lipid profile in adults.

Findings

Five reviews were included, with two reviews on breakfast skipping and meal frequency, respectively, and one review on night-time eating. Increasing meal frequency while maintaining the total calorie intake was reported to reduce total cholesterol and low-density lipoprotein (LDL) levels with low- to moderate-quality evidence. There was a correlation between breakfast skipping and an undesirable increase in LDL levels with low-quality evidence. However, there needs to be more high-quality evidence to conclude the effect of dietary behaviours on blood lipid levels.

Originality/value

This overview provides a comprehensive summary of evidence examining the effects of meal timing and frequency on adult lipid profiles. The current low- or moderate-quality evidence could not support the recommendation of alteration of meal frequency as an alternative to conventional non-pharmacological treatments for dyslipidaemia.

Details

Nutrition & Food Science , vol. 54 no. 5
Type: Research Article
ISSN: 0034-6659

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Case study
Publication date: 14 December 2022

Siew Yean Tham, Soo Khoon Goh and Ai Ping Teoh

(i) To determine the push and pull factors for a developing country SME to internationalize via exports. (ii) To evaluate the use of social networks in the internationalization…

Abstract

Learning outcomes

(i) To determine the push and pull factors for a developing country SME to internationalize via exports. (ii) To evaluate the use of social networks in the internationalization journey of Yew Chian Haw (YCH). (iii) To analyse how a developing country SME adapts to local conditions in order to sustain and grow the business in a foreign country.

Case overview/synopsis

Yew Chian Haw (YCH) was a small and medium enterprise (SME) producing herbal and healthcare products in Penang, Malaysia. This case study traced the company's internationalization journey, focusing on how the owner used his social networks based on common ethnic ties and language to penetrate the external markets by establishing trading companies in each of his export destinations, from Singapore to Hong Kong and later to Taiwan and China. These internationalization activities also helped him cultivate deeper local networks and enhance his business opportunities in each investment destination. The social network approach has important implications for SME firms such as YCH. The network strength helped to overcome entry barriers to foreign markets and enabled YCH to tap into local complementary resources such as local networks to sustain the internationalization process. Yew’s successful internationalization journey prompted him to focus on the external market for his company’s herbal soup products. But now he must decide whether to continue the internationalization journey in the existing external markets he has penetrated or to expand towards other markets such as Northeast Asian markets like Japan and Korea, as these countries have high income and purchasing power. However, Yew has no extensive social network in both countries, especially in terms of ethnic ties and common language. Yew therefore, had a dilemma: should he just continue expanding the existing external markets he has successfully penetrated, or should he move forward and seek to enter new markets where his current social networks may be weak or non-existent?

Complexity academic level

This case study is relevant for DBA, MBA, Master and undergraduate (International Business and Business Economics) students

Supplementary materials

Teaching notes are available for educators only.

Subject code

CSS 5: International Business

Details

Emerald Emerging Markets Case Studies, vol. 12 no. 4
Type: Case Study
ISSN:

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Book part
Publication date: 9 October 2020

Tashfeen Hussain

Abstract

Details

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

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Article
Publication date: 29 May 2009

David Hirshleifer and Siew Hong Teoh

Sometimes resources are badly employed because of coordination failures. Actions by decision makers that affect the likelihood of such failures are sometimes said to cause…

821

Abstract

Purpose

Sometimes resources are badly employed because of coordination failures. Actions by decision makers that affect the likelihood of such failures are sometimes said to cause “systemic risk.” This paper seeks to consider the externality in the choice of ex ante risk management policies by individuals and firms, concerned with private risk, not with their contribution to systemic risk.

Design/methodology/approach

The implications for debates over fair value accounting are considered.

Findings

One consequence is that individuals and firms become overleveraged from a social viewpoint. The recent credit crisis exemplifies the importance of this problem. The US tax system taxes equity more heavily than debt, and therefore exacerbates the bias toward overleveraging. A possible solution is to reduce or eliminate taxation of corporate income and capital gains. Preparedness externalities can also cause firms to become too transparent, and thereby subject to financial runs.

Originality/value

The paper offers insights into systemic risk, coordination failures, and preparedness externalities, focusing on tax and accounting policy.

Details

Journal of Financial Economic Policy, vol. 1 no. 2
Type: Research Article
ISSN: 1757-6385

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Article
Publication date: 2 February 2015

Ray Ball and Gil Sadka

The accounting literature has traditionally focused on firm-level studies to examine the capital market implications of earnings and other accounting variables. We first develop…

389

Abstract

The accounting literature has traditionally focused on firm-level studies to examine the capital market implications of earnings and other accounting variables. We first develop the arguments for studying capital market implications at the aggregate level as well. A central issue is that diversification makes equity investors at least partially and potentially almost completely immune to several firm-level properties of earnings by holding diversified portfolios. Diversification is particularly important when assessing the welfare consequences of random errors in accounting measurement (imperfect accruals) and, to the extent it is independent across firms, of deliberate manipulation (earnings management). Consequently, some firm-level metrics of association, timeliness, value relevance, conservatism and other earnings properties do not map easily into investor welfare. Similarly, earnings-related risk manifests itself to equity investors largely through systematic earnings risk (covariation with aggregate earnings and/or other macroeconomic indicators). We conclude that the design and evaluation of financial reporting must adopt at least in part an aggregate perspective. We then summarize the literature in accounting, economics and finance on aggregate earnings and stock prices. Our review highlights the importance of studying earnings at the aggregate level.

Details

Journal of Accounting Literature, vol. 34 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 1 January 2004

Ashley Burrowes, Horst Feldmann, Mareile Feldmann and John MacDonald

Eckbo, Masulis, & Norli (2000) question previous examination of initial public offering (IPO) underperformance with the keen argument that the increase in the number of traded…

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Abstract

Eckbo, Masulis, & Norli (2000) question previous examination of initial public offering (IPO) underperformance with the keen argument that the increase in the number of traded shares and the infusion of equity reduce two significant premia in the stock’s return, namely, liquidity risk and financial risk. The new market for high (expected) growth stock in Germany is examined for evidence of underpricing, underperformance, and liquidity improvements during the first two complete years of operation – 1998 and 1999. The initial trading period examines the offering day and also the first ten days of trading (for the investor who can not get allocation but enters the secondary market). The postissue performance study period is taken as the 5‐day period one‐year after the IPO. Using regression of four underpricing measures upon issuing firm characteristics deemed important from the extant literature, we seek to explain the degree of underpricing discovered. We find that substantial underpricing occurs and performance is high one year later, even adjusted for the German market return for the period or the firm‐specific sector performance for the same period. Trading dwindles for most stocks after the offering day. One year later, the trading of the stock is even lower. We do find that the more active the trading in the initial period, the greater the returns and trading one year after.

Details

Managerial Finance, vol. 30 no. 1
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 31 May 2022

Manaf Al-Okaily, Hamza Mohammad Alqudah, Anas Ali Al-Qudah and Abeer F. Alkhwaldi

In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to…

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Abstract

Purpose

In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to automate the auditing process worldwide. Accordingly, the purpose of this study is to examine the influence of technological, organizational and environmental (TOE) factors on public sector adoption of CAATTs in developing countries such as Jordan under the COVID-19 pandemic conditions.

Design/methodology/approach

This study used 136 usable responses from the managers of internal audit (IA) of the Jordanian public sector entities. The data collected were analyzed using partial least squares-structural equation modeling. The TOE framework has been used in this study to consider a wide set of TOE factors. Then, this study suggests a CAATTs adoption model that incorporates the related technology factors of the diffusion of innovation theory to environmental and organizational factors. Further, this study contributes to the TOE framework by addressing government regulations, audit bodies’ support and audit task complexity as environmental factors affecting CAATTs adoption in the context of the public sector.

Findings

The results revealed that for technological factors, only the compatibility affects CAATTs adoption by the IA departments. For organizational factors, organizational readiness, top management support, auditors’ information technology competency and entity size were found to be significant factors. From the environmental factors, both government regulation and audit task complexity influence the CAATTs adoption. Besides, entity size moderates the influence of top management support on the CAATTs adoption in the public sector.

Practical implications

The findings could highlight the significance of the CAATTs adoption in the public sector institutions (by internal auditors) post-COVID-19, taking into consideration the TOE framework’s factors. Also, the findings are significant for the decision-makers and regulators in declaring new legislation for the electronic IA profession in the Jordanian public sector.

Social implications

It turns out that the CAATTs adoption in the public sector can definitely enhance their ability to achieve the role of IA in preserving public funds and restricting corrupt practices within the public sector.

Originality/value

To the best of the authors’ knowledge, this study is one of the first studies that address the professional audit agency support and audit task complexity as environmental factors, as well as the entity size as an organizational factor, that affect CAATTs adoption in the IA department of the public sector.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 54 no. 5
Type: Research Article
ISSN: 2059-5891

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Article
Publication date: 11 July 2019

Woon Leong Lin, Jo Ann Ho, Siew Imm Ng and Chin Lee

The purpose of this study is to investigate the relationship between corporate social responsibility (CSR) and corporate financial performance (CFP), as the findings on the…

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Abstract

Purpose

The purpose of this study is to investigate the relationship between corporate social responsibility (CSR) and corporate financial performance (CFP), as the findings on the relationship have been inconsistent and have led to calls to further examine this relationship. However, instead of investigating the connection between CSR and CFP, academics have stated that a contingency viewpoint must be used for uncovering the context and conditions which catalyse the relationship between both constructs.

Design/methodology/approach

This study acquired the CSR data from 100 companies listed in Fortune’s most admired US companies between 2007 and 2016. These data were used to investigate the CSR–CFP link with the help of the dynamic panel data system, which is the generalised method of moments (GMM) estimator.

Findings

The results indicate that CSR and CFP have a neutral relationship which characterises the effect between CFP and CSR. However, this study found that financial slack positively affected the CSR–CFP relationship, implying that companies will only benefit from CSR activities if they have excess financial resources.

Originality/value

This study offers a very distinctive perspective regarding the CSR–CFP link according to the financial slack perspective.

Details

Social Responsibility Journal, vol. 16 no. 7
Type: Research Article
ISSN: 1747-1117

Keywords

Available. Content available
Article
Publication date: 6 February 2017

319

Abstract

Details

Personnel Review, vol. 46 no. 1
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 19 September 2019

Nurlan Orazalin and Monowar Mahmood

The purpose of this paper is to investigate the extent and determinants of sustainability performance disclosures reported by publicly traded companies in Kazakhstan by using the…

4482

Abstract

Purpose

The purpose of this paper is to investigate the extent and determinants of sustainability performance disclosures reported by publicly traded companies in Kazakhstan by using the Global Reporting Initiative (GRI) framework. Among the different possible determinants, stand-alone sustainability reporting (SR), reporting language, leverage, cash flow capacity, profitability, size, age and auditor type were selected to investigate their impacts on the quality and scope of sustainability information.

Design/methodology/approach

The study analyzes data from publicly traded companies at the Kazakhstani Stock Exchange for the years 2013–2015. To investigate the extent, nature and quality of sustainability reports, the study measures and analyzes economic, environmental and social performance parameters, as suggested in the GRI guidelines.

Findings

The results indicate that determinants such as stand-alone reporting, reporting language, firm profitability, firm size and auditor type substantially influence the extent, nature and quality of sustainability-reporting practices of Kazakhstani companies.

Practical implications

The findings of the study suggest that managers, practitioners, regulators and policy makers in emerging economies should adopt the GRI guidelines to report sustainability performance disclosures and focus on specific factors to improve the quality of sustainability disclosures.

Originality/value

This study is one of the first studies to investigate the extent, nature and possible determinants of corporate SR in central Asian-emerging economies.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 1
Type: Research Article
ISSN: 2042-1168

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