Business Commons^™

Earnings Management And The Effect Of Earnings Quality In Relation To Stress Level And Bankruptcy Level Of Chinese Listed Firms, Feng Li, Indra Abeysekera, Shiguang Ma

Faculty of Commerce - Papers (Archive)

This paper investigates the link between earnings management and earnings quality for the Chinese firms listed in the Shanghai and Shenzhen stock exchanges from 2003 to 2007. The earnings quality is measured by four separate earnings attributes: accruals quality, earnings persistence, earnings predictability, and earnings smoothness. We find that the stressed/bankrupt firms prefer opportunistic earnings management; the non-stressed/non-bankrupt firms are more likely to choose more efficient earnings management than the stressed/non-bankrupt firms. We find that earnings management performs better than earnings quality in predicting future profitability. We also find that the earnings quality has deteriorated over the sample period; the …

Strategic Planning In Irish Quantity Surveying Pracitces, Roisin Murphy

Other Resources

The role and usefulness of strategic planning has been well documented over several decades of strategic management research. Despite the significant body of existing knowledge in the field of strategic planning, there remains a paucity of investigation into the construction sector, specifically in Professional Service Firms (PSF’s) operating within it. The aim of this research was to ascertain the type, scope and extent of strategic planning within Irish Quantity Surveying (QS) practices and to ascertain the extent to which such processes correspond to strategic planning literature.

This research was an exploratory study, undertaken in two phases in line with mixed …

Subsidiary Ambidexterity: A New Lens Through Which Subsidiary Bargaining Power Can Be Examined?, Marty Reilly, Pamela Sharkey Scott

Conference Papers

The ability of an organisation to adapt and evolve in accordance with external change is frequently cited as a path to sustainability and longevity of operations. The manner in which change, transformation and adaption manifests itself within an organisation continues to prompt research across a wide and varying array of disciplines. Of particular interest in terms of organisational change is capability development as a vehicle for transformation. If real transformation is to occur the organisation must go beyond incremental change in extending and modifying the ways in which it operates (Helfat et al. 2007). Capability development as a driver for …

Business Ethics Of Government Employees And Future Lawyers In Thailand, Bahaudin G. Mujtaba, Frank J. Cavico, Jatuporn Sungkhawan

HCBE Faculty Articles

Ethical maturity and moral behavior are of concern to all managers and government officials, and even more so in Asian economy where some aspects of the economy seem to “go underground” without any taxation or proper credit to the owners or copyright holders. This research surveyed managers and employees in the Thai public work environment to measure their Personal Business Ethics Scores (PBES) to see if age, education, working in government, management experience, and gender makes a difference in making more ethical decisions. The responses of 304 government employees are compared to the PBES means of 216 law students to …

Risk Management Trends: Currency Trading Using The Fractal Market Hypothesis, Jonathan Blackledge, Kieran Murphy

Articles

We report on a research and development programme in financial modelling and economic security undertaken in the Information and Communications Security Research Group (ICSRG, 2011) which has led to the launch of a new company - Currency Traders Ireland Limited - funded by Enterprise Ireland. Currency Traders Ireland Limited (CTI, 2011) has a fifty year exclusive license to develop a new set of indicators for analysing currency exchange rates (Forex trading). We consider the background to the approach taken and present examples of the results obtained to date. In this ‘Introduction’, we provide a background to and brief overview of …