scholarly journals Top executives’ school-tie connections and management forecast disclosure

2020 ◽  
pp. 1-35
Author(s):  
Jianqiao Yu ◽  
Ting Luo
Keyword(s):  
Top Executives ◽  
Management Forecast

Writing on the Wall: A Case of State Colleges and Universities

2018 ◽  
Vol 8 (1) ◽  
pp. 79
Author(s):  
Judith Barlaan
Keyword(s):  
Information Security ◽  
Assessment Tool ◽  
The Philippines ◽  
Colleges And Universities ◽  
State Colleges ◽  
Top Executives ◽  
Information Security Governance ◽  
Information Assets ◽  
Compliance With The Law ◽  
Institutional Reputation

Information security is imperative for state colleges and universities (SUCs) to have a sound information security in protecting their information assets, enhancing institutional reputation and ensuring compliance with the law. This paper presents the level of implementation of information security in the state colleges and universities (SUCs) in the Philippines. Data  used  was  based  on questionnaire adapted from the Information Security Governance (ISG) Assessment Tool for Higher Education(EDUCAUSE/Internet2 Security Task 2004) and was  distributed  to  a  total  of  30  individuals  who  are  responsible  in managing and keeping  the  information assets of the SUCS. Findings revealed that information security is not yet fully implemented among the SUCS, this is a clear indication of failure or disaster, and these institutions are vulnerable to information security threats. SUCs are encouraged to implement comprehensive information security program at a strategic level involving the board of regents and top executives for safety and security.

THE IMPACT OF LEADERSHIP PRACTICES TO TEAM MEMBERS’ SATISFACTION

2009 ◽  
Vol 8 (1) ◽  
Author(s):  
Chalimah .
Keyword(s):  
Conflict Resolution ◽  
Leadership Practices ◽  
Hotel Industry ◽  
Leader Behavior ◽  
Team Leader ◽  
Shop Floor ◽  
Team Members ◽  
Top Executives ◽  
Wide Range ◽  
The Impact

eamwork is becoming increasingly important to wide range of operations. It applies to all levels of the company. It is just as important for top executives as it is to middle management, supervisors and shop floor workers. Poor teamwork at any level or between levels can seriously damage organizational effectiveness. The focus of this paper was therefore to examine whether leadership practices consist of team leader behavior, conflict resolution style and openness in communication significantly influenced the team member’s satisfaction in hotel industry. Result indicates that team leader behavior and the conflict resolution style significantly influenced team member satisfaction. It was surprising that openness in communication did not affect significantly to the team members’ satisfaction.

Earnings Management, Forecast Guidance and the Banking Crisis

2011 ◽  
Author(s):  
Elena Beccalli ◽  
Saverio Bozzolan ◽  
Andrea Menini ◽  
Philip Molyneux
Keyword(s):  
Earnings Management ◽  
Banking Crisis ◽  
Management Forecast ◽  
Forecast Guidance

Corporate Fraud Prevention and Detection: Revisiting the Literature

2015 ◽  
Vol 4 (1) ◽  
Author(s):  
Deepa Mangala ◽  
Pooja Kumari
Keyword(s):  
Fraud Detection ◽  
Primary Objective ◽  
Future Research ◽  
Business Organization ◽  
Corporate Fraud ◽  
Top Executives ◽  
Red Flag ◽  
Worldwide Phenomenon ◽  
Research Gap ◽  
Prevention Methods

Fraud has become a worldwide phenomenon and prime issue of concern. It dwells in all countries and affects all types of organizations irrespective of their size, profitability or industry. The primary objective of this paper is to provide an in-depth understanding of literature related to corporate fraud in order to understand why fraud occurs and how to combat it. Research studies published during the period commencing from the year 1984 to 2014 have been reviewed. The study aims to provide an in-depth discussion on significant red flags that may exist before fraud occurrence. It, also, provides a comprehensive view about fraud detection and prevention methods. Findings reveal that red flag is an important mechanism to prevent fraud. Application of single fraud detection technique will not curb the fraud effectively. Also, the top executives were found to be responsible for implementing anti-fraud policies and techniques within business organization. Further, the present study tries to discern the research gap in existing literature and explore the area of future research.

Information Technology Capability, Management Forecast Accuracy, and Analyst Forecast Revisions

2018 ◽  
Vol 32 (3) ◽  
pp. 49-70 ◽  
Author(s):  
Feiqi Huang ◽  
He Li ◽  
Tawei Wang
Keyword(s):  
Forecast Accuracy ◽  
Analyst Forecast ◽  
Management Forecasts ◽  
Forecast Revisions ◽  
It Capability ◽  
Management Forecast ◽  
Prior Literature ◽  
Technology Capability ◽  
Information Technology Capability ◽  
The Relationship

SYNOPSISPrior literature has firmly established the relationship between IT capability and firm performance. In this paper, we extend the research in this field and investigate (1) whether IT capability contributes to management forecast accuracy, and (2) whether IT capability improves the informativeness of management forecasts and enhances the extent to which analysts incorporate management forecasts in their revisions. Using firms listed on InformationWeek 500 as our high IT capability group, we empirically demonstrate that firms with high IT capability are able to increase management forecast accuracy, and that analysts incorporate more information from management forecasts in their revisions if the firm has high IT capability.

The Consequences of Accounting Failure for Innovation: A Multi-Level Analysis

2020 ◽  
Vol 34 (2) ◽  
pp. 109-124
Author(s):  
Megan F. Hess ◽  
Andrew M. Hess
Keyword(s):  
Firm Level ◽  
Psychological Response ◽  
Top Executives ◽  
Innovation Activities ◽  
Threat Rigidity ◽  
Multi Level ◽  
Multiple Levels ◽  
Financial Misconduct ◽  
Public Disclosures ◽  
Level Analysis

SYNOPSIS In this study, we investigate the relation between accounting failure and innovation at multiple levels in an organization by developing and testing a model for how top executives and functional managers might change their risk preferences and their innovation investments in response to public disclosures of financial misconduct. At the firm level, we find that accounting failures reduce subsequent investments in R&D, as predicted by a threat rigidity (“play it safe”) psychological response among top executives. At the project level, accounting failures have the opposite effect, resulting in an increase in the number of exploratory projects, as predicted by a failure trap (“swing for the fences”) psychological response among functional managers. Unpacking this relation at multiple levels of analysis helps us to understand the complex ways in which financial misconduct shapes a firm's innovation activities and appreciate the far-reaching consequences of accounting failure.

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