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Articles 1 - 4 of 4
Full-Text Articles in Social and Behavioral Sciences
The Influence Of External Auditors, Capital Markets, And Main Banks On Earnings Manipulations: Evidence From Japan, Kazuhiko Kobori, Robert Hutchinson
The Influence Of External Auditors, Capital Markets, And Main Banks On Earnings Manipulations: Evidence From Japan, Kazuhiko Kobori, Robert Hutchinson
College of Business Publications
The present study investigates the influence of main industrial banks, capital markets, and international audit firms on earnings manipulations in Japan using a sample of firms listed on Japanese stock exchanges. A modified Jones model is used to measure earnings management using discretionary accruals as proxy, and the findings suggest that the main industrial banks continue to play a primary role in Japan’s system of corporate governance. However, global capital markets and international accounting standards may be slowly eroding this influence. This may have significant implications for international investors and policy makers as Japan continues through a protracted economic recession.
The Problematic Of Privacy In The Namespace, Randal Sean Harrison
The Problematic Of Privacy In The Namespace, Randal Sean Harrison
Dissertations, Master's Theses and Master's Reports - Open
In the twenty-first century, the issue of privacy--particularly the privacy of individuals with regard to their personal information and effects--has become highly contested terrain, producing a crisis that affects both national and global social formations. This crisis, or problematic, characterizes a particular historical conjuncture I term the namespace. Using cultural studies and the theory of articulation, I map the emergent ways that the namespace articulates economic, juridical, political, cultural, and technological forces, materials, practices and protocols. The cohesive articulation of the namespace requires that privacy be reframed in ways that make its diminution seem natural and inevitable. In the popular …
Exploring The Effect Of Unfair Work Contexts On The Development Of Fairness Beliefs, Sonia Goltz
Exploring The Effect Of Unfair Work Contexts On The Development Of Fairness Beliefs, Sonia Goltz
College of Business Publications
This paper examines what happens when individuals who perceive a fair situation discover that the situation is in fact, unfair. In a previous study, women who sued their universities discussed their initial expectations that the university would treat them fairly despite several studies that clearly indicated discrimination at universities is still a problem (Goltz, 2005a). Thus, using interview excerpts from this past study, the current paper explores how these women's expectations of fairness may have been formed, as well as how they changed after a discriminatory experience. Results suggest that the women's expectations of fairness arose in part from three …
Career Expectations Vs. Experiences: The Case Of Academic Women, Sonia Goltz
Career Expectations Vs. Experiences: The Case Of Academic Women, Sonia Goltz
College of Business Publications
This qualitative study explored how women who filed complaints against their universities initially formed expectations when they joined their universities and how they later discovered their expectations were not met. Interviews suggested that as applicants the women assessed: 1) whether the university would provide an environment that would foster the achievement of their goals; 2) whether the university would reward their efforts and success; and 3) whether their individual characteristics matched the university's needs. They also assumed that the university would be fair. Upon entering their universities, the women expected to exchange their abilities and hard work for the organization's …