Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Australia (2)
- Intellectual capital (2)
- Accounting (1)
- Architecture Arts and Humanities Business Education Engineering Law Life Sciences Medicine and Health Sciences Physical Sciences and Mathematics Social and Behavioral Sciences (1)
- Content analysis (1)
-
- Curriculum (1)
- Earnings management (1)
- Earnings performance (1)
- Experiential learning (1)
- Growth (1)
- Hotels (1)
- Human capital (1)
- Intellectual capital disclosure (1)
- Ireland (1)
- Italy (1)
- Management (1)
- Rational expectation (1)
- Small firms (1)
- Social and environmental accounting; social and environmental reporting (1)
- Sri Lanka (1)
- The role of connective tissue growth factor in skeletal growth and development (1)
- Work-based learning (1)
- Work-integrated learning (1)
- Publication
- Publication Type
Articles 1 - 8 of 8
Full-Text Articles in Accounting
Performance, Growth And Earnings Management, Chi Wen Jevons Lee, Laura Yue Li, Heng Yue
Performance, Growth And Earnings Management, Chi Wen Jevons Lee, Laura Yue Li, Heng Yue
Research Collection School Of Accountancy
We study the relationship between the amount of managed earnings and firms' earnings performance and expected growth in a reporting model, where managers manipulate earnings to influence the valuation of firms' equity while bearing a cost that is increasing and convex in the amount of managed earnings. In the unique revealing equilibrium to the model, firms with higher performance and growth over-report earnings by a larger amount because price responsiveness increases with earnings performance and growth. And earnings quality, defined as the proportion of true economic earnings in total reported earnings, increases with earnings performance but decreases with earnings growth. …
An Investigation Of Changes In Contributions Of State Lotteries To Education Over Time, Andrea Lee Parker
An Investigation Of Changes In Contributions Of State Lotteries To Education Over Time, Andrea Lee Parker
Inquiry: The University of Arkansas Undergraduate Research Journal
Arkansas is one of many states in this country that is experiencing an education funding crisis. Despite the fact that states have started taking more responsibility for the funding of their public schools since the mid-1950s, litigation over education funding has occurred in almost every state in the United States. Litigation in Arkansas began in the 1980s and continues today with the Lake View case. Several alternatives have been proposed to reform the state's education system and its methods of funding, including school consolidation, raising taxes, and adopting an education-supporting lottery. Lotteries have become very popular revenue raising mechanisms in …
The Role Of Connective Tissue Growth Factor In Skeletal Growth And Development, Philadelphia University
The Role Of Connective Tissue Growth Factor In Skeletal Growth And Development, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
The Project Of Intellectual Capital Disclosure: Researching The Research, Indra Abeysekera
The Project Of Intellectual Capital Disclosure: Researching The Research, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
This paper examines a number of key issues relating to intellectual capital (IC) disclosure by addressing some of the strengths, weaknesses and gaps of the extant research. The paper begins by examining the definitions of intellectual capital and intellectual capital disclosure currently in use. Methodological issues are examined in relation to the use of source documents, coding frameworks, and research methods. Both positivist and critical theoretical perspectives used to provide a theoretical underpinning of IC disclosure analysis are reviewed. The paper concludes by arguing for the importance of addressing these issues in order to improve the credibility of IC disclosure, …
Managing Human Capital In A Privately Owned Public Hotel Chain, Indra Abeysekera
Managing Human Capital In A Privately Owned Public Hotel Chain, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
This study analyses human capital (HC) management practices in a small privately owned public hotel group, in the context of intellectual capital (IC). Previous studies have highlighted how firms measure and report HC, however few studies have examined the HC management practices of firms. This study analyses these practices using multiple data methods – namely, observation, interaction with staff, examination of internal financial and management reports, and semi-structured case study interviews - on a continuous basis over a one-year period. The results of this study indicate that, through HC management practices, this group of hotels engaged in value extraction rather …
Issues Relating To Designing A Work-Integrated Learning (Wil) Program In An Undergraduate Accounting Degree Program And Its Implications For The Curriculum, Indra Abeysekera
Issues Relating To Designing A Work-Integrated Learning (Wil) Program In An Undergraduate Accounting Degree Program And Its Implications For The Curriculum, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Work-integrated learning (WIL) programs are becoming popular with students, government, employers, and universities. A major benefit of a WIL program is the increased employability of students, and this matches well with the present trend whereby students expect a pay-off from their investment in education. Although WIL programs are more common in some profession-based undergraduate courses than others, they have not been frequently discussed in relation to accounting in the Australian context. This paper discusses issues related to designing a WIL program for an undergraduate accounting program in an Australian context. The importance of WIL programs in general is followed by …
Content Analysis Of Social, Environmental Reporting: What Is New?, J. Guthrie, Indra Abeysekera
Content Analysis Of Social, Environmental Reporting: What Is New?, J. Guthrie, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Purpose: The aim of this paper is to review the use of content analysis as a research method in understanding SEA and to examine current contemporary foci of this research tradition. Further, several research method issues relating to the use of content analysis are examined. Methodology: Contemporary focus and research issues are analyzed to provide some future directions for scholars in the field of SEA, by categorizing work in the SEA, social environmental reporting (SER) and intellectual capital reporting (ICR) literature, according to the following: normative literature/theory/commentaries; focus of empirical investigation; quality SER research; combined research methodologies; content analysis method …
Impact Of Gender And Ethnic Composition Of South African Boards Of Directors On Intellectual Capital Performance, Jean-Luc Wolfgang Mitchell Van Der Zahn
Impact Of Gender And Ethnic Composition Of South African Boards Of Directors On Intellectual Capital Performance, Jean-Luc Wolfgang Mitchell Van Der Zahn
Research Collection School Of Accountancy
This study examines the association between the gender and ethnic composition of boards of directors and firm performance in a transitional nation. In contrast to prior research that largely focuses on firm performance within a financial context, this study concentrates on intellectual capital performance. Using data collected from 84 South African, empirical results indicate a positive association between the percentage of female and non-white directors on the board and a firm’s intellectual capital performance. Additional analysis shows the designation of female directors as an insider has a negative effect of intellectual capital performance. Designation of female and non-white directors as …