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Support For Workfare And Labor Programs In The Bahamas: The Role Of Subjective Poverty, Insecurity, Conservatism, And Empathy., Utha Butler
FIU Electronic Theses and Dissertations
This research extends the literature on individual-level determinants of workfare and labor programs support (WLPs) using a mixed factors model to explain individual behavior. Extant research focused on institutional factors, which did not sufficiently explain much of the variance. This study, conducted primarily online and through mobile applications in The Bahamas, focused on the individual-level determinants that may explain support for such programs. This research revealed that conservatism, empathy, and government spending efficacy contextualized as goal achievement are significant predictors. We found that support for social spending in this context was affected by whether the respondent was a direct beneficiary …
Conservatism And Equity Ownership Of The Founding Family, Shuping Chen, Xia Chen, Qiang Cheng
Conservatism And Equity Ownership Of The Founding Family, Shuping Chen, Xia Chen, Qiang Cheng
Research Collection School Of Accountancy
We investigate the impact of founding family ownership on accounting conservatism. Family ownership is characterised by large, under-diversified equity stake and long investment horizon. These features give family owners both the incentives and the ability to implement conservative financial reporting to reduce legal liability and mitigate agency conflicts with other stakeholders. Since CEOs can have different incentives towards conservatism, we focus on ownership of non-CEO founding family members in our investigation. We find that conservatism increases with non-CEO family ownership, supporting our prediction. This relationship becomes insignificant in family firms with founders serving as CEOs, either due to founder CEOs' …