Search results

1 – 9 of 9
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 5 January 2023

Douglas Andrade, Dante Viana, Vera Ponte and Sylvia Domingos

This study analyzes earnings management among Brazilian public firms during the 2016 Presidential Impeachment.

246

Abstract

Purpose

This study analyzes earnings management among Brazilian public firms during the 2016 Presidential Impeachment.

Design/methodology/approach

The sample comprises, as a treatment group, 721 firm-quarter observations relating to Brazilian listed firms. It also considers a control group of listed firms from Mexico, which were not affected by the exogenous shock analyzed (i.e. the 2016 Presidential Impeachment in Brazil). The firms' quarterly financial data cover the period between 2013 and 2018.

Findings

Considering several proxies related to earnings management by accruals, the main findings suggest a negative relationship between the 2016 impeachment event and the level of discretionary accruals, suggesting that Brazilian firms tended to reduce their earnings management levels during the impeachment process. The results are robust whether the control group is considered or not.

Originality/value

This study brings new empirical evidence to the literature on accounting information quality about the role of the economic and political environment in earnings management, especially in weak institution countries characterized by institutional voids and higher levels of corruption.

Details

Asian Review of Accounting, vol. 31 no. 3
Type: Research Article
ISSN: 1321-7348

Keywords

Access Restricted. View access options
Case study
Publication date: 29 November 2023

Marcia Lorena Rodríguez-Aldana

The student will examine from a systemic perspective qualitative information from a company to propose improvements to its business model.

Abstract

Learning outcomes

The student will examine from a systemic perspective qualitative information from a company to propose improvements to its business model.

Case overview/synopsis

After working for more than 10 years with a global company, in January 2006 the Guadalajara-based jewelry SME, Divine Jewelry Co. (DJC), was facing liquidity problems, overstock and a debt from a bank loan, among others. The planned expansion of DJC, a family business founded in 1980, had resulted in just the opposite. Daniel, the owner and CEO of DJC, was determined to reverse the company's precarious situation as soon as possible. Some of the questions he asked himself centered on what actions he should take to pay off liabilities and try to survive in the industry his business had held a place in for 25 years. Daniel wondered whether, to pay off debts and have sufficient liquidity to have working capital and move forward, it would be enough to make efforts to recover those clients they had stopped serving, along with getting new ones. In addition, he thought it was necessary to formulate a plan to use the remaining proceeds from the sale of the property if they had to dispose of it. The case is about analyzing the strategic management of a company, specifically its business model, considering the context of its industry. The case also illustrates the problems that arise from focusing on serving a single client.

Complexity academic level

The case “Divine Jewelry Co: From Expansion to Survival” has been designed to be used by university students in initial management or strategic management courses on the following topics: Business modelsPorter's Five Forces ModelFormulation of strategies

Supplementary Material

Teaching notes are available for educators only.

Subject code

CSS11: Strategy.

Details

Emerald Emerging Markets Case Studies, vol. 13 no. 4
Type: Case Study
ISSN: 2045-0621

Keywords

Access Restricted. View access options
Book part
Publication date: 10 August 2017

Emily Walton and Denise L. Anthony

Racial and ethnic minorities utilize less healthcare than their similarly situated white counterparts in the United States, resulting in speculation that these actions may stem in…

Abstract

Racial and ethnic minorities utilize less healthcare than their similarly situated white counterparts in the United States, resulting in speculation that these actions may stem in part from less desire for care. In order to adequately understand the role of care-seeking for racial and ethnic disparities in healthcare, we must fully and systematically consider the complex set of social factors that influence healthcare seeking and use.

Data for this study come from a 2005 national survey of community-dwelling Medicare beneficiaries (N = 2,138). We examine racial and ethnic variation in intentions to seek care, grounding our analyses in the behavioral model of healthcare utilization. Our analysis consists of a series of nested multivariate logistic regression models that follow the sequencing of the behavioral model while including additional social factors.

We find that Latino, Black, and Native American older adults express greater preferences for seeking healthcare compared to whites. Worrying about one’s health, having skepticism toward doctors in general, and living in a small city rather than a Metropolitan Area, but not health need, socioeconomic status, or healthcare system characteristics, explain some of the racial and ethnic variation in care-seeking preferences. Overall, we show that even after comprehensively accounting for factors known to influence disparities in utilization, elderly racial and ethnic minorities express greater desire to seek care than whites.

We suggest that future research examine social factors such as unmeasured wealth differences, cultural frameworks, and role identities in healthcare interactions in order to understand differences in care-seeking and, importantly, the relationship between care-seeking and disparities in utilization.

This study represents a systematic analysis of the ways individual, social, and structural context may account for racial and ethnic differences in seeking medical care. We build on healthcare seeking literature by including more comprehensive measures of social relationships, healthcare and system-level characteristics, and exploring a wide variety of health beliefs and expectations. Further, our study investigates care seeking among multiple understudied racial and ethnic groups. We find that racial and ethnic minorities are more likely to say they would seek healthcare than whites, suggesting that guidelines promoting the elicitation and understanding of patient preferences in the context of the clinical interaction is an important step toward reducing utilization disparities. These findings also underscore the notion that health policy should go further to address the broader social factors relating to care-seeking in the first place.

Details

Health and Health Care Concerns Among Women and Racial and Ethnic Minorities
Type: Book
ISBN: 978-1-78743-150-8

Keywords

Access Restricted. View access options
Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Access Restricted. View access options
Book part
Publication date: 29 November 2024

Christine Abagat Liboon, Rose Ann E. Gutierrez and Ariana Guillermo Dimagiba

While the concept of reciprocity has gained traction in qualitative research, especially as the term relates to challenging power dynamics inherent within the research and…

Abstract

While the concept of reciprocity has gained traction in qualitative research, especially as the term relates to challenging power dynamics inherent within the research and evaluation process, a gap remains in understanding how a researcher's or elevator's cultural background shapes the way reciprocity is conceptualized and practiced. We explore how Filipino concepts connected to reciprocity (utang na loob, pakikipagkapwa, and alalay) inform the practice of Filipina American researchers and evaluators in academia. We use Sikolohiyang Pilipino and Critical Kapwa in the conceptual framework to guide our study and employ a collaborative autoethnography (CAE) methodology. We present three findings: (1) reciprocity and utang na loob as a nontransactional debt, (2) reciprocity and pakikipagkapwa as seeing the humanity in others, and (3) reciprocity and alalay as carrying the weight together. We discuss this study's implications – regarding theorizing reciprocity, using collaborative autoethnography as methodology, and reclaiming deeper ways of knowing from a critical perspective – for transforming evaluation and research practice. Specifically, through a collaborative autoethnography, we learned the importance of understanding the nuances of language (i.e., Tagalog and other Filipino languages) as a decolonizing approach to arriving at our analysis of pakikipagkapwa through kuwentuhan. Methodologies that attend to a culturally responsive evaluation and research practice – –such as CAE and kuwentuhan– – amplify the voices of silenced communities. Lastly, deeply understanding the cultural context of evaluators' and researchers' experiences and cultural identities as well as studying oneself through a collaborative autoethnography can create practices of reciprocity that have been buried by settler colonialism.

Details

Theories Bridging Ethnography and Evaluation
Type: Book
ISBN: 978-1-83549-019-8

Keywords

Access Restricted. View access options
Article
Publication date: 13 March 2017

Kelley Newlin Lew, Yolanda McLean, Sylvia Byers, Helen Taylor and Karina Cayasso

The purpose of this paper is to explore physical environmental, medical environmental, and individual factors in a sample of ethnic minority adults with or at-risk for type 2…

238

Abstract

Purpose

The purpose of this paper is to explore physical environmental, medical environmental, and individual factors in a sample of ethnic minority adults with or at-risk for type 2 diabetes (T2D) on the Atlantic Coast of Nicaragua.

Design/methodology/approach

The study used a cross-sectional descriptive design guided by a community-based participatory research framework. Three coastal communities in the South Atlantic Autonomous Region (RAAS) of Nicaragua were sampled. Inclusion criteria were: lay adult with or at-risk for T2D, ⩾21 years of age, self-identification as Creole or Miskito, and not pregnant. Convenience sampling procedures were followed. Data were collected via objective (A1C, height, and weight) and self-report (Pan American Health Organization surveys, Diabetes Care Profile subscales, and Medical Outcomes Survey Short Form-12 (MOS SF-12) measures. Univariate and bivariate statistics were computed according to level of measurement.

Findings

The sample (N=112) was predominately comprised of Creoles (72 percent), females (78 percent), and mid-age (M=54.9, SD±16.4) adults with T2D (63 percent). For participants with T2D, A1C levels, on average, tended to be elevated (M=10.6, SD±2.5). Those with or at-risk for T2D tended to be obese with elevated body mass indices (M=31.7, SD±8.1; M=30.2, SD±6.0, respectively). For many participants, fresh vegetables (63 percent) and fruit (65 percent) were reported as ordinarily available but difficult to afford (91 and 90 percent, respectively). A majority reported that prescribed medication(s) were available without difficulty (56 percent), although most indicated difficulty in affording them (73 percent). A minority of participants with T2D reported receipt of diabetes education (46 percent). A1C levels did not significantly vary according to diabetes education received or not (M=10.9, SD±2.9; M=10.4, SD±2.5; t=−0.4, p=0.71). Participants at-risk for T2D were infrequently instructed, by a provider, to follow an exercise program (4.8 percent) or meal plan (4.8 percent) and receive diabetes education (2.38 percent). MOS SF-12 findings revealed participants with T2D (M=41.84, SD=8.9; M=37.8, SD±8.5) had significantly poorer mental and physical health quality of life relative to at-risk participants (M=45.6, SD±8.4; M=48.1, SD±9.5) (t=−2.9, p<0.01; t=−2.5, p=0.01).

Research limitations/implications

Salient physical environmental, medical environmental, and individual factors were identified in a sample of adults with or at-risk for T2D on Nicaragua’s Atlantic Coast.

Practical implications

Findings informed the development of community-based clinics to address the problem of T2D locally.

Social implications

The community-based clinics, housed in trusted church settings, provide culturally competent care for underserved ethnic minority populations with or at-risk for T2D.

Originality/value

This is the first quantitative assessment of the T2D problem among diverse ethnic groups in Nicaragua’s underserved RAAS.

Details

International Journal of Human Rights in Healthcare, vol. 10 no. 1
Type: Research Article
ISSN: 2056-4902

Keywords

Access Restricted. View access options
Article
Publication date: 3 April 2007

Kui Chen, Marco Leona and Tuan Vo‐Dinh

Identification and characterization of organic pigments and dyes used in works of art and cultural heritage material such as prints, drawings, manuscripts, paintings, and textiles…

2289

Abstract

Purpose

Identification and characterization of organic pigments and dyes used in works of art and cultural heritage material such as prints, drawings, manuscripts, paintings, and textiles can provide important information for dating, authentication, and conservation treatment of these objects and studying art history in general. Applications of surface‐enhanced Raman scattering (SERS) for this purpose have recently attracted increasing attention of both academic scientists and museum researchers. This paper aims to review the latest development involving the emerging applications of SERS for the analysis of organic pigments and dyes used in works of art and cultural heritage material.

Design/methodology/approach

First, the importance of organic pigments and dyes in the studies of works of art and cultural heritage material and the challenges in their identification and characterization are briefly summarized. This is followed by a discussion on sampling considerations in the context of art and archaeology. Then the fundamental principle of SERS, SERS instrumentation and different types of SERS substrates are reviewed. Finally, selected examples of SERS applications to the identification of organic pigments and dyes, including the analysis of a couple of samples of artistic and archaeological interest, are presented and discussed.

Findings

The last few years have witnessed the emergence of SERS as a non‐destructive or micro‐destructive technique for the characterization of organic pigments and dyes found in artistic and archaeological objects. Spectroscopic and microscopic measurements using SERS have provided some novel information and answers to a wide variety of questions. However, SERS application to the field of art and archaeology is still in the fledging stage of development and requires closer collaboration between academic scientists and museum researchers. But the range of possible applications is broad. Future trends point to a strong need for the development of portable instruments for field applications.

Originality/value

By compiling this review, the authors hope to direct more attention toward SERS and bring together the expertise in the scientific, museum and art community to further explore the possibilities of SERS in rapid and direct identification of pigments and dyes under field conditions.

Details

Sensor Review, vol. 27 no. 2
Type: Research Article
ISSN: 0260-2288

Keywords

Access Restricted. View access options
Book part
Publication date: 30 November 2011

Dylan Rodríguez

A devastating racial logic remains at play in the moment of a “post-civil rights” Black presidency. Barack Obama's ascent has amplified a national mythology of racial progress in…

Abstract

A devastating racial logic remains at play in the moment of a “post-civil rights” Black presidency. Barack Obama's ascent has amplified a national mythology of racial progress in the US multiculturalist age. This mythology has fundamentally undermined both the credibility and critical traction of existing scholarly-activist languages of racism, antiracism, white supremacy, and institutionalized racial dominance. Thus, the discourse of national-racial vindication that animates Obama's ascendance can and must be radically opposed with creative historical narrations. These narrations must attempt to explain how and why systems of racial dominance and state-condoned, state-sanctioned racist violence remain central to the shaping of our present tense. The chapter approaches this problematic by examining how the historical social logics of racial chattel slavery cannot be historically compartmentalized and temporally isolated into a discrete “past,” because they are genocidal in their structuring and are thus central to the constitution of our existing social and cultural systems. The apparatus of the North American racial chattel institution must be theorized in its present tense articulations because its logics of power, domination, and violence have never really left us. The essay offers a schematic elaboration of this reconceptualization of racial genocide focusing on how the slavery's abolition in the latter-19th century provides the political, cultural, and legal basis for slavery's “reform” into the apparatuses of policing, criminalization, widespread and state-sanctioned antiblack bodily violence, and ultimately massive imprisonment. This examination allows for an elaboration of how slavery's genocidal social logics permeate the present tense social formation, particularly at the site of massive racial criminalization and imprisonment.

Details

Rethinking Obama
Type: Book
ISBN: 978-0-85724-911-1

Keywords

Access Restricted. View access options
Article
Publication date: 29 April 2021

Dina Ghazzawi, Donna Lynn Pattison, Catherine Horn, John Hardy and Beverly Brown

This study examines the impact of participation in a STEM Enrichment Summer Bridge Program, funded by the NSF Houston-Louis Stokes Alliance for Minority Participation, on…

393

Abstract

Purpose

This study examines the impact of participation in a STEM Enrichment Summer Bridge Program, funded by the NSF Houston-Louis Stokes Alliance for Minority Participation, on undergraduate student success outcomes, particularly for under-represented students.

Design/methodology/approach

The study uses propensity score matching and logistic regression analysis to examine the effects of participation in the STEM enrichment program on graduation and retention in STEM after matching on baseline socio-demographic and pre-college characteristics.

Findings

The analysis found that program participation had a significant effect on increasing both the graduation rates and retention of under-represented minority students in STEM fields. In addition, results indicated that program participation had a particularly strong impact for Pell-eligible students in terms of course grades.

Research limitations/implications

Data obtained for this study were limited to a single Hispanic-serving/Asian-serving institution, and therefore are not necessarily representative of the graduation and retention trends of the larger population of underrepresented minority (URM) students across the nation.

Originality/value

This study uniquely adds to the existing body of literature surrounding the retention of URM students in STEM fields by accounting for baseline variables, such as pre-college academic achievement and socio-demographic characteristics, that could lead to bias in estimating results. Specifically, this study addresses limitations of previous studies by comparing participants and non-participants of the STEM enrichment program who are matched on a selection of baseline characteristics.

Details

Journal of Applied Research in Higher Education, vol. 14 no. 2
Type: Research Article
ISSN: 2050-7003

Keywords

1 – 9 of 9
Per page
102050