scholarly journals Financial statement comparability and takeover efficiency: a pitch

2020 ◽  
Vol 33 (6) ◽  
pp. 749-756
Author(s):  
Lien Duong ◽  
Thu Phuong Truong

Purpose This paper aims to adopt the pitching research template of Professor Robert Faff for a proposed research project on financial statement comparability and takeover efficiency. Design/methodology/approach This paper starts with a brief background on using the pitch research template of Professor Robert Faff pitching methodology for core elements of the research project. Then, the authors’ personal reflections on the pitch exercise are discussed. Findings It is found that the template is helpful in articulating and refining the research ideas among co-authors. It is an excellent way to communicate the research ideas to the panel of editors. Originality/value The pitching template is an effective tool for mid-career researchers to position their research ideas in the literature.

2017 ◽  
Vol 30 (01) ◽  
pp. 12-18 ◽  
Author(s):  
Nhut (Nick) Hoang Nguyen ◽  
Thu Phuong Truong

Purpose This paper aims to apply the pitching research template developed by Faff (2015, 2016) to a research project on regulatory enforcement, financial reporting quality and investment efficiency. Design/methodology/approach The authors begin this paper by giving a brief commentary on using the pitching research template to identify the core elements of the research project. They will then describe their personal reflections on the pitch exercise itself. Findings The authors have found that the pitch exercise itself is an excellent way to clearly and efficiently present and communicate their thoughts on the research project with their co-authors in particular and other researchers in general. Originality/value The pitching research template developed by Faff (2015, 2016) is an interesting and effective tool to start a research journey in a straightforward and simple way to avoid unnecessary deviation from the planned research direction.


2017 ◽  
Vol 30 (2) ◽  
pp. 137-146 ◽  
Author(s):  
Searat Ali

Purpose The purpose of this pitch research letter (PRL) is to apply the pitching template developed by Faff (2015) to an academic project on boardroom gender diversity and default risk. Design/methodology/approach The pitching template helps the pitcher to identify the core elements that form the framework of the research project. The PRL encloses a brief background about the pitcher and pitch, followed by a brief commentary on the pitch and personal reflections of the pitcher on the pitch exercise itself. Findings One of the best aspects of the pitching template is that it forced the researchers to think each item over and over, enabling a synthesis of scattered ideas in a systematic way. Hence, it is strongly recommend learning and applying the pitching template as a tool to refine embryonic research ideas and to track the progress on the research projects. Originality/value This PRL is novel as it highlights the worth of performing the pitching exercise (i.e. quality publication), potential adoptability challenge and solutions (i.e. unfamiliarity and training), systematic process of learning the pitching template and application of the “rule of three” in pitching research. Such reflections are believed to be useful for early career researchers (ECRs).


2017 ◽  
Vol 30 (01) ◽  
pp. 6-11 ◽  
Author(s):  
Gladys Lee ◽  
Michael J. Turner

Purpose This paper aims to provide a discussion of the application of the research pitch template developed by Faff (2015, 2016b) to a research topic on whistle-blowing. Specifically, the template was used to develop a research proposal that investigates whether government administered financial rewards undermine a firm’s internal whistle-blowing system. This letter provides a brief commentary on using the pitch template and then discusses personal reflections on the pitch exercise. Design/methodology/approach This paper applies the template of Faff (2015) and provides a narrative of the pitching exercise. Findings As a first-time user of Faff’s (2015) pitching template, I have found the template very helpful in articulating the essence of this research project and mapping out the fundamentals for the project. Originality/value This is a new research idea that is not a pitch retrofitted from published papers or theses. The pitch template was used for the purposes of developing and refining the research idea.


2015 ◽  
Vol 43 (3) ◽  
pp. 7-14 ◽  
Author(s):  
Jim Moffatt

Purpose – This case example looks at how Deloitte Consulting applies the Three Rules synthesized by Michael Raynor and Mumtaz Ahmed based on their large-scale research project that identified patterns in the way exceptional companies think. Design/methodology/approach – The Three Rules concept is a key piece of Deloitte Consulting’s thought leadership program. So how are the three rules helping the organization perform? Now that research has shown how exceptional companies think, CEO Jim Moffatt could address the question, “Does Deloitte think like an exceptional company?” Findings – Deloitte has had success with an approach that promotes a bias towards non-price value over price and revenue over costs. Practical implications – It’s critical that all decision makers in an organization understand how decisions that are consistent with the three rules have contributed to past success as well as how they can apply the rules to difficult challenges they face today. Originality/value – This is the first case study written from a CEO’s perspective that looks at how the Three Rules approach of Michael Raynor and Mumtaz Ahmed can foster a firm’s growth and exceptional performance.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thomas William Aspinall ◽  
Adrian Gepp ◽  
Geoff Harris ◽  
Simone Kelly ◽  
Colette Southam ◽  
...  

Purpose The pitching research template (PRT) is designed to help pitchers identify the core elements that form the framework of any research project. This paper aims to provide a brief commentary on an application of the PRT to pitch an environmental finance research topic with a personal reflection on the pitch exercise discussed. Design/methodology/approach This paper applies the PRT developed by Faff (2015, 2019) to a research project on estimating the strength of carbon pricing signals under the European Union Emissions Trading Scheme. Findings The PRT is found to be a valuable tool to refine broad ideas into impactful and novel research contributions. The PRT is recommended for use by all academics regardless of field and particularly PhD students to structure and communicate their research ideas. The PRT is found to be particularly well suited to pitch replication studies, as it effectively summarizes both the “idea” and proposed “twist” of a replication study. Originality/value This letter is a reflection on a research teams experience with applying the PRT to pitch a replication study at the 2020 Accounting and Finance Association of Australia and New Zealand event. This event focused on replicable research and was a unique opportunity for research teams to pitch their replication research ideas.


2020 ◽  
Vol 12 (1) ◽  
pp. 89-101
Author(s):  
Carin Holmquist ◽  
Elisabeth Sundin

Purpose This paper aims to add to the diversity of gender and entrepreneurship studies by presenting the (lived experience) perspective on the development of research on women as entrepreneurs. Design/methodology/approach An essay built on personal reflections on the development of the field since the 1980s. Findings Research on entrepreneurship has shifted toward quantitative studies and the paper format, leading to fragmented research. Research on gender shows another trend, where empirical data have become less central – “women” as individuals are to a large extent not discussed. The authors conclude that the field of gender and entrepreneurship, therefore, is a fruitful arena to perform research in as long as the physical women are not neglected. Originality/value Building on the lived experience for almost 40 years as researchers of women as entrepreneurs, the perspective contributes to the understanding of the development of the field.


2015 ◽  
Vol 33 (2) ◽  
pp. 187-204 ◽  
Author(s):  
Erika Altmann

Purpose – The purpose of this paper is to explore the rise of strata manager as a newly emergent profession and note their impact on the governance within medium and high density, strata titled housing such as flats, apartments, town-houses and CIDs. Design/methodology/approach – This research presents finding from a small scale, qualitative research project focused on the interaction between the owner committee of management and strata managers. Findings – The introduction mandatory certification is championed by industry bodies. The strata managers considered they already demonstrated valuable attributes desired by committees of management. These differed to the attributes targeted by the new training regime, and the attributes valued by the committees of management. Research limitations/implications – This is a small scale pilot study. A larger study will need to be undertaken to confirm these results. Practical implications – There is a disjunct between the training and what strata managers consider relevant to undertaking their duties. This has significance for the ongoing governance of these properties and industry professionalisation. The resilience of Australia’s densification policies will depend on how learning will translate into better governance outcomes for owners. Social implications – One in three people within Australia’s eastern states lives or owns property within strata titled complex (apartments, flats and townhouse developments). The increasing number of strata managers and professionalisation within their industry has the ability to impact an increasing number of people. Originality/value – The impact of this new profession, and their requirements in terms of expertise has not been fully considered within existing academic literature.


2018 ◽  
Vol 9 (1) ◽  
pp. 2-19 ◽  
Author(s):  
Caroline Jackson ◽  
James Morgan ◽  
Chantal Laws

Purpose The purpose of this paper is to report on untold stories that not only illustrate the creativity but also complexity of working in outdoor events. There has been global interest in the creative industries and the creative economy more generally. Events have not been identified or categorised as part of this. Experiences have been identified as part of the creative sectors (NESTA, 2006) and events are seen as experiences (Jackson, 2006; Berridge 2007). There has been little research undertaken about the creative nature of event experiences, especially in how they are created. Design/methodology/approach A theoretical framework was created from literature on creativity more generally to inform the Creativity in Events research project. Interviews with those working in the outdoor events sector were the basis of the qualitative stage of the research project investigating the phenomenon of creativity in events. Findings This paper identifies the core facets of creativity in the management of outdoor events. These were fluency, originality, imagination, elaboration, environment and complexity. A vignette is used to illustrate the intricacy of the nature of creativity in the production of outdoor event experiences. The overall findings were that event management was both creative and pragmatic and that both are necessary. There was a need for a creative environment with processes and familiarity that aided inspiration and originality. Originality/value The background and findings are relevant to recognising events as part of the wider creative economy. A greater understanding of the nature of creativity in events informs both education and practice.


2020 ◽  
Vol 27 (6) ◽  
pp. 513-520
Author(s):  
Swee Chua Goh

Purpose In this paper, the author explores his research journey into the learning organization and its impact on his academic career. This paper describes how Peter Senge’s book The Fifth Discipline: The Art and Practice of The Learning Organization (1990) was the spark that led to the author’s focus on empirical research in the field. Design/methodology/approach This paper provides author’s personal reflections on how this decision put him on a path to a variety of serendipitous experiences, exciting research areas and also enabled him to engage in productive collaborative research with many of his colleagues. Findings The findings conclude with a discussion on what the author see as new challenges and perspectives for advancing research into the learning organization. Originality/value This paper provides a unique perspective on how The Fifth Discipline by Peter Senge has influenced an academic career. It presents a personal reflection of a research journey into the learning organization that spans over 30 years.


2015 ◽  
Vol 26 (5) ◽  
pp. 650-665 ◽  
Author(s):  
Magnus Danbolt ◽  
Dominique Fischer

Purpose – During April-July 2013 the sailing cargo vessel Okeanos conducted a transport research project in Fiji. The vessel sailed regularly between Gau, Suva and Kadavu where transport data were collected. The purpose of this paper is to investigate the transport need in the islands and how a smaller, cheap sailing vessel would perform and meet that need and if it can be economically sustainable. Design/methodology/approach – Maritime Safety Authority of Fiji and the Ministry of Public Utilities, Transport and Works, issued a temporary safety certificate and verbally agreed on Okeanos working in a non-commercial capacity for four months. The preparations allowed for 31 days continuous traffic in Kadavu and Lomaiviti area. Findings –Okeanos carried 22 tons cargo and 55 passengers during 31 days. The trial shows that sailing time affects the running costs and make route planning essential for a sailing vessel. The results indicate that a sailing operation can be economically sustainable for routes that allow at least two return sails a week. To expand the operation to tourist-passengers willing to pay higher fees would be a more sustainable alternative. Simulations in the appendix with fictive values for transporting goods and passengers illustrate the feasibility of various options. Research limitations/implications – Limited permits and licenses allowed only for a short trial. Permits also prohibited the trial to engage in full commercial capacity. Originality/value – The study provides a transport trial with measurable outcomes. It can justify further and more extensive trials with alternative transport methods to remote islands and villages.


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