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Article
Publication date: 19 February 2019

John L. Campbell, Landon M. Mauler and Spencer R. Pierce

This paper provides a review of research on financial derivatives, with an emphasis on and comprehensive coverage of research published in 15 top accounting journals from 1996 to…

1004

Abstract

This paper provides a review of research on financial derivatives, with an emphasis on and comprehensive coverage of research published in 15 top accounting journals from 1996 to 2017. We begin with some brief institutional details about derivatives and then summarize studies explaining when and why firms use derivatives. We then discuss the evolution of the accounting rules related to derivatives (and associated disclosure requirements) and studies that examine changes in these requirements over the years. Next, we review the literature that examines the consequences of firms’ derivative use to various capital market participants (i.e., managers, analysts, investors, boards of directors, etc.), with an emphasis on the role that the accounting and disclosure rules play in such consequences. Finally, we discuss the importance of industry affiliation on firms’ derivative use and the role that industry affiliation plays in derivatives research. Overall, our review suggests that, perhaps due to their inherent complexity and data limitations, derivatives are relatively understudied in accounting, and we highlight several areas where future research is needed.

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Journal of Accounting Literature, vol. 42 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 20 April 2023

Jonghan Park, Tianming Zhang, Spencer Pierce and Yonghong Jia

The authors examine the association between corporate social responsibility (CSR) and abnormal executive compensation. The authors hypothesize that socially responsible firms are…

513

Abstract

Purpose

The authors examine the association between corporate social responsibility (CSR) and abnormal executive compensation. The authors hypothesize that socially responsible firms are more likely to pay their executives at a level that is in line with economic determinants.

Design/methodology/approach

Using the expected compensation model developed by Core et al. (2008), the authors test our hypothesis using a large sample of US public companies.

Findings

The authors find that CSR performance is negatively associated with how much executive compensation deviates from the expected level. The authors further examine whether CSR performance is associated with excess compensation or inadequate compensation and find that socially responsible firms are less likely to pay their executives either excessively or inadequately.

Originality/value

This study provides evidence on the association between CSR performance and abnormal executive compensation, especially how CSR is associated with inadequate compensation, an area that has been largely overlooked by the literature.

Details

Journal of Accounting Literature, vol. 45 no. 3
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 1 March 1998

Alex M. Andrew

Comments on the Internet, giving details of new facilities and provisions that are of specific interest to systemists and cyberneticians.

151

Abstract

Comments on the Internet, giving details of new facilities and provisions that are of specific interest to systemists and cyberneticians.

Details

Kybernetes, vol. 27 no. 2
Type: Research Article
ISSN: 0368-492X

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George Spencer Brown's “Design with the NOR”: With Related Essays
Type: Book
ISBN: 978-1-83982-611-5

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Article
Publication date: 1 June 2015

Thomas Wing Yan Man and Maris Farquharson

– The purpose of this study is to explore psychological ownership (PO) during team-based projects as part of entrepreneurship education.

1765

Abstract

Purpose

The purpose of this study is to explore psychological ownership (PO) during team-based projects as part of entrepreneurship education.

Design/methodology/approach

The critical incident technique using semi-structured interviews was adopted on a sample of 20 participants involved in team-based entrepreneurship education activities. From reported critical incidents interpretation of the participants’ perceived ownership behaviour centred on: “what” participants perceived they owned; “when” PO occurred; and “how” they perceived that ownership.

Findings

Different forms of collective and individual levels PO exist as an important element in the context of team-based entrepreneurship education activities. The form of PO changes at junctures during different stages of team-based entrepreneurship education activity. Moreover, PO is heavily influenced by a range of individual and group-based factors, specifically the social interaction at the start of such projects and self-reflection towards the end.

Research limitations/implications

Further investigations might be made on the measures of PO, and on the relationship between PO and learning outcomes in entrepreneurship education. The impact of group dynamics and culture on the formation of PO should be addressed.

Practical implications

As an important element for effective entrepreneurship education, PO should be promoted through team oriented, authentic and experiential activities allowing nurturing and encouraging contacts with various stakeholders. Such activities should also be reflective, allowing rotation of team roles, and extending over a longer time horizon.

Originality/value

This study is an attempt to empirically examine the role of PO in entrepreneurship project teams. It also contributes to our understanding of the dynamic nature of PO through social interaction and reflection.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 21 no. 4
Type: Research Article
ISSN: 1355-2554

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Book part
Publication date: 23 September 2009

Kelley S. Regan, Thomas E. Scruggs and Margo A. Mastropieri

This chapter provides a descriptive review of recent intervention research practices intended to improve the literacy skills of students with emotional or behavioral disabilities…

Abstract

This chapter provides a descriptive review of recent intervention research practices intended to improve the literacy skills of students with emotional or behavioral disabilities (EBD). A systematic search procedure identified 21 investigations that had been published in the past five years. These studies are described within the categories of peer-mediated literacy interventions, reading interventions, and writing interventions. Generally, it has been found that such practices as peer mediation, direct instruction (DI), cognitive text mapping, and writing strategy instruction including the Self-Regulated Strategy Development (SRSD) model have led to substantial improvement in the literacy skills of students with EBD. These strategies were apparently successful because they served generally to focus student attention and to provide cognitive models for executing literacy tasks. Implications for practice and future research are provided.

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Policy and Practice
Type: Book
ISBN: 978-1-84855-311-8

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Article
Publication date: 15 July 2021

Carola Strandberg and Maria Ek Styvén

This paper aims to explore how place identity can be expressed in residents’ place image descriptions, addressing differences and similarities in place identity expressions…

277

Abstract

Purpose

This paper aims to explore how place identity can be expressed in residents’ place image descriptions, addressing differences and similarities in place identity expressions between residents’ descriptions of the image of their place and the image of the place as described to others.

Design/methodology/approach

In-depth interviews were conducted with residents of a Swedish city. Place image descriptions were analyzed through thematic analysis.

Findings

Different types of identity perspectives manifest in the place image descriptions of residents. Respondents’ associations reflect place, person and social group identity perspectives, including their own perspective as residents, but also as visitors, or a combination of both. Priming is needed when gathering place image perceptions, to establish which underlying identity perspective is expressed.

Research limitations/implications

This study offers a Nordic perspective on the organic communication of place image. The scope and qualitative nature of this study is a limitation to its generalizability but also suggests a rich ground for future cross-cultural studies on the topic.

Practical implications

Results point to the importance of accurately formulating questions to catch stakeholders’ place image. Insights are offered into how stakeholders communicate Nordic place image perceptions when engaging in communication about a place and into the effects of identity on organic place brand communication.

Originality/value

To the best of the authors’ knowledge, this study is among the first to explore how key stakeholders’ lenses to interpret a place brand are activated in the communication of place image, and how this influences their descriptions of the place.

Details

Journal of Place Management and Development, vol. 14 no. 3
Type: Research Article
ISSN: 1753-8335

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Book part
Publication date: 8 March 2021

Divyamaan Sahoo

Abstract

Details

George Spencer Brown's “Design with the NOR”: With Related Essays
Type: Book
ISBN: 978-1-83982-611-5

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Article
Publication date: 15 November 2017

Louis H. Kauffman

This paper aims to introduce the concept and praxis for eigenform in the context of second-order cybernetics.

71

Abstract

Purpose

This paper aims to introduce the concept and praxis for eigenform in the context of second-order cybernetics.

Design/methodology/approach

The paper is designed as a formal (partly mathematical) introduction with excursions into the applications and meanings of these constructions. Mathematics studies what a distinction would be if there could be a distinction. Mathematics is a special form of fictional design. This study raises the question of “What it would mean to go beyond mathematics or for mathematics to go beyond itself?”.

Findings

This study shows how objects in the author’s experience can be seen to be eigenforms and that in this context such objects are a construct of their interactions, linguistic and otherwise experiential. In this way, the author can investigate scientifically without the need for an assumption of objectivity. The author cocreates the universe through the discovery of distinctions and eigenforms in their dialogue with what can be.

Research limitations/implications

The implications of this research are profound for the performance and exploration of science. The author can explore their role in that creation and find that what they create is independent of significant subsets of their actions.

Practical implications

The practical implications of this study are strongest for the logical understanding of the author’s constructions and actions. They have used eigenform and reflexivity to maintain a clear view of their participation in their own worlds.

Social implications

The social implications are in accordance with the practical implications. The author can now admit that they each produce eigenform models of the others and for themselves. These models have in-depth usage, in that it is understood that one is not identical with their models.

Originality/value

This paper presents a highly original and very simple way to incorporate second-order cybernetics into all thought and action.

Details

Kybernetes, vol. 46 no. 9
Type: Research Article
ISSN: 0368-492X

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Book part
Publication date: 26 August 2014

Robert A. Gable

There are few challenges as daunting as achieving positive outcomes for students with emotional disabilities. A major obstacle is the generally poor quality of classroom…

Abstract

There are few challenges as daunting as achieving positive outcomes for students with emotional disabilities. A major obstacle is the generally poor quality of classroom instruction. Too few general education teachers or special education teachers possess the knowledge and skills to adequately serve this population of learners. Various factors account for the inadequate level of teacher preparation, including licensure requirements that emphasize quantity over quality, the research-to-practice gap, a train-and-hope rather than a train-and-coach approach to teacher preparation, and the absence of an infrastructure to support sustained use of evidence-based practices. I discuss each of these factors and offer some recommendations for improving the quality of teacher preparation and, in turn, the potential for more positive student outcomes.

Details

Special Education Past, Present, and Future: Perspectives from the Field
Type: Book
ISBN: 978-1-78350-835-8

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