Gender diversity in employees and discretionary accruals: the Korean evidence

2018 ◽  
Vol 26 (3) ◽  
pp. 362-383 ◽  
Author(s):  
Hyun Ah Kim ◽  
Seok Woo Jeong
Keyword(s):  
Information Quality ◽  
Earnings Quality ◽  
Gender Diversity ◽  
Accounting Information ◽  
Discretionary Accruals ◽  
Full Time ◽  
Female Executives ◽  
Content Type ◽  
Female Workers ◽  
Part Time

Purpose This paper aims to investigate the relation between gender diversity in employees and earnings quality. Specifically, how gender diversity among full-time and part-time employees is associated with discretionary accruals in Korea is examined. Design/methodology/approach The author analyzes the association between women ratio among full-time (part-time) employees and discretionary accruals by using 3,687 firm-years of Korean listed companies from 2010 to 2012. The regression model used in Barua et al. (2010) is adopted. The dependent variables, the absolute value of discretionary accruals, are proxied by the Modified Jones Model of Dechow et al. (1995) and the Performance Matched Model of Kothari et al. (2005). Findings First, a higher ratio of women among full-time workers is related to lower discretionary accruals, whereas that of part-time female employees is not related to discretionary accruals. Second, the effect of gender diversity in employees varies depending on the possibility of earnings management. Third, the results are robust with sample firm-years without female executives, thereby suggesting that the results are not driven by the existence of female executives, and robust to accounting standards and firm-year clustering. Originality/value This paper expands the understanding about the determination of discretionary accruals by demonstrating the impact of full-time female employees on earnings quality. Previous studies demonstrated that female workers are more ethical in the workplace, and the quality of accounting information disclosed by firms with female CFOs or directors, i.e. high ranking officers, is higher. It is observed that accounting information quality is higher when firms simply have more female workers, regardless of their relative position in the firm. This complements the results of previous studies and indicates gender diversity among employees is a sign of accounting information quality.

Rationales of gender diversity management policies and practices in India: an exploratory empirical study in the Indian IT/ITeS industry

2020 ◽  
Vol 39 (6) ◽  
pp. 667-688
Author(s):  
Shreyashi Chakraborty ◽  
Leena Chatterjee
Keyword(s):  
Survey Methodology ◽  
Economic Value ◽  
Gender Diversity ◽  
Diversity Management ◽  
Business Case ◽  
Full Time ◽  
Content Type ◽  
Indian Context ◽  
Management Policies ◽  
Policies And Practices

PurposeThe Indian context is marked with weak anti-discrimination laws and patchy implementation of protection of civil rights of women at workplaces. The purpose of this paper is to unearth the rationales of the adoption of gender diversity management policies and practices in India, in the absence of laws and regulations.Design/methodology/approachInspiration is drawn from previous studies on diversity management in other national contexts, and a survey methodology was adopted. The lead researcher administered the questionnaires personally to all respondents to ensure that the understanding of the questions is uniform across respondents as gender diversity management is a relatively new concept in India.FindingsSize of the organisation (number of full-time employees), the influence of external organisations and perceived enhanced organisational flexibility were found to explain the adoption of gender diversity management policies and practices in the Indian IT/ITeS industry. Findings also indicate that Indian subsidiaries of foreign multinationals tend to adopt more gender diversity management policies and practices as compared to Indian-owned organisations.Research implicationsThis study provides evidence that organisations do not always enact structures or behaviours in the pursuit of normative rationality and also consider the economic value of them, establishing an organisational agency in adopting legitimated norms or practices. The study also shows that gender diversity management policies and practices are not only dependent on the enactment of laws but also are adopted because of the economic benefit perceived.Originality/valueDiversity management policies and practices have been mostly studied in national contexts with anti-discrimination laws or affirmative action programs and have been claimed to be a successor of equal employment opportunity (EEO) policies. In the absence of stringent laws to reduce or eliminate discrimination against women employees in Indian workplaces, this study contributes to the literature by determining whether the business case for gender diversity drives the adoption of gender diversity management in the Indian context.

Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management?

2019 ◽  
Vol 17 (2) ◽  
pp. 222-248 ◽  
Author(s):  
Mohammed Amidu ◽  
Haruna Issahaku
Keyword(s):  
Financial Reporting ◽  
Design Methodology ◽  
Information Quality ◽  
Accounting Information ◽  
Financial Statements ◽  
International Standards ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Accounting Information Quality ◽  
National Economies

Purpose This paper aims to analyse the implications of globalisation and the adoption of international standards (International Financial Reporting Standards [IFRS]) for accounting information quality. Design/methodology/approach This paper uses a sample of 329 banks across 29 countries leading up to and beyond the implementation of IFRS to test for related hypotheses. Findings First, banks’ financial statements are prepared on the basis of international standards as national economies are integrated when social norms are diffused. Building on these results, the second test suggests that the relatively high-quality earnings among banks in Africa during the period is attributable to the adoption of and interaction of IFRS with globalisation and the strategy of banks to diversify within and across interest and non-interest income. Originality/value The authors investigate how globalisation and the adoption of IFRS affect accounting information quality.

scholarly journals Exploring producers' motivations and challenges within a farmers' market

2020 ◽  
Vol 122 (7) ◽  
pp. 2089-2103
Author(s):  
Rosario Michel-Villarreal ◽  
Eliseo Luis Vilalta-Perdomo ◽  
Martin Hingley
Keyword(s):  
Design Methodology ◽  
Farmers Markets ◽  
Full Time ◽  
Structured Interviews ◽  
Farmers Market ◽  
Content Type ◽  
Food Supply Chains ◽  
Part Time ◽  
Short Food Supply Chains

PurposeThe purpose of this study is to explore food producers' motivations and challenges whilst participating in short food supply chains (SFSCs). This paper compares findings with previous literature and investigates the topic in the context of producers' motivations.Design/methodology/approachThe paper includes a literature review concerning producers' motivations to engage in SFSCs. A case study was designed to investigate motivations underlying producers' engagement in SFSCs, as well as the challenges that they face. Semi-structured interviews were conducted in a farmers' market located in Mexico. Thematic analysis is used to identify the principal issues for producers'. Propositions based on findings are presented.FindingsFindings suggest that small, large, part-time and full-time producers are willing to engage with farmers' markets for diverse primary economic and non-economic motivations. Individual and collective challenges were also identified.Originality/valueThis research helps to explain producers' motivations and challenges within SFSCs in an under-researched context, namely a focus on producers' and in the Global South.

Beekeeping as a family artisan entrepreneurship business

2019 ◽  
Vol 25 (4) ◽  
pp. 717-730 ◽  
Author(s):  
Veland Ramadani ◽  
Robert D. Hisrich ◽  
Leo-Paul Dana ◽  
Ramo Palalic ◽  
Laxman Panthi
Keyword(s):  
Family Business ◽  
Transition Economy ◽  
Rural Families ◽  
Research Approach ◽  
Full Time ◽  
Western Balkans ◽  
Content Type ◽  
Face To Face ◽  
Part Time ◽  
Depth Interviews

Purpose Throughout Macedonia, beekeeping is becoming popular regardless of ethnicity. Studying ethnicity, the purpose of this paper is to determine what beekeepers in Macedonia thought in their own words about their beekeeping entrepreneurship. The objective is to identify whether motivations of ethnic Albanian beekeepers in Macedonia were the same or different compared to those of ethnic Macedonians in the same country, and if different, how. Design/methodology/approach To accomplish this objective, in-depth interviews were conducted with 40 beekeepers in Macedonia. A total of 29 interviews were conducted face-to-face and the other 11 by phone. The first set of interviews took place between December 2016 and February 2017, followed by more interviews in June 2017. In total, 27 respondents said they were ethnic Albanians, and 13 identified themselves as ethnic Macedonians. Also, ten respondents were women. While eight were full-time beekeepers, 32 were part-time beekeepers. Findings The results indicated that beekeeping businesses play a significant role in the transition economy of Macedonia. Beekeeping provides additional earnings that support rural families and keeps them financially stable. The majority of both Albanians and Macedonians understood that beekeeping on a part-time job basis provided a needed supplement to their income. Some part-time beekeepers are also working as auto-mechanics, locksmiths, medical doctors, restaurant/cafeteria owners, and tailors. A few in the sample were retired from their jobs or full-time beekeepers. An important difference between ethnic Albanian beekeepers and ethnic Macedonians in Macedonia is that the majority of ethnic Albanian participants see beekeeping as following in “my father’s footsteps”, while most Macedonians were motivated by the perceived opportunity of having a good business. Research limitations/implications Limitations of the research are twofold. First, financial data of family beekeeping are not available, which would be useful in determining the contribution made to economic development. It is common, especially in transition economies such as the western Balkans, that financial results are very sensitive to their owners. Second, unavailable databases for beekeepers make any quantitative approach difficult, if not impossible, resulting in most research using the qualitative research approach. Originality/value This paper is one of the first to treat beekeeping as a form of artisan entrepreneurship, which also contributes to the understanding of family business. As in other countries, the important and operation of the family business among family members in Macedonia is passed from generation to generation. The results of this research revealed the value of networking, which was found to be very important to income. For beekeepers to develop, grow, and be branded in the community, networking is an important ingredient.

Auditing and credit granting to SMEs: an integrative perceptual model

2019 ◽  
Vol 35 (1) ◽  
pp. 152-174
Author(s):  
Estefanía Palazuelos ◽  
Ángel Herrero Crespo ◽  
Javier Montoya del Corte
Keyword(s):  
Perceived Risk ◽  
Structural Equation ◽  
Information Quality ◽  
Accounting Information ◽  
Bank Loan ◽  
Integrative Model ◽  
Medium Size ◽  
Content Type ◽  
Loan Officers ◽  
Credit Granting

Purpose The purpose of this study is to develop an integrative model of credit granting to small- and medium-size enterprises (SMEs) incorporating the loan officers’ perceptual factors about SMEs (risk and trust) and accounting information (quality and usefulness). Moreover, the role of auditing on credit granting has been studied. Design/methodology/approach The structural equation modelling (SEM) approach is used to test the joint effect of explanatory variables. Empirical evidence is obtained from a questionnaire administered to 471 bank loan officers in Spain. The questions are asked for both audited and not-audited firms. Findings The results obtained confirm that perceived risk and trust have a significant influence on the probability that SMEs can get access to credit and obtain better financing conditions. Additionally, this research supports the relevance of presenting high-quality accounting information, as it increases information usefulness for loan officers, which improves the perceived risk and trust on SMEs and leads to better credit granting. There are no significant differences on the model between the sub-groups of audited and not-audited SMEs, although the valuations are significantly better for the former. Research limitations/implications This study shows the need to consider subjective variables to understand properly the cognitive process underlying credit-granting decisions. Practical implications This research has relevant implications for the management of relationships between SMEs and banks. Originality/value This study contributes to the previous literature by proposing an integrative model of the variables that affect loan officers’ lending decision to SMEs, considering the influence of perceptual variables such as risk and trust, as well as the evaluation of the information available.

Accruals quality, financial constraints, and corporate cash holdings

2019 ◽  
Vol 45 (8) ◽  
pp. 1129-1145 ◽  
Author(s):  
Hatem Mansali ◽  
Imen Derouiche ◽  
Karima Jemai
Keyword(s):  
Information Asymmetry ◽  
Financial Constraints ◽  
Earnings Quality ◽  
Cash Holdings ◽  
Reporting Quality ◽  
Discretionary Accruals ◽  
Content Type ◽  
Accruals Quality ◽  
Corporate Cash Holdings ◽  
High Information

Purpose The purpose of this paper is to examine how information asymmetry driven by earnings quality affects corporate cash holdings. It also investigates the role that financial constraints play in this effect. Design/methodology/approach The paper examines a large sample of 6,501 observations of 741 firms listed on Euronext Paris over the period 2000–2015. Earnings quality is computed using the Jones model performance-matched discretionary accruals developed by Kothari et al. (2005): the larger the absolute value of discretionary accruals, the lower the accruals quality. Findings The study finds that firms with poor accruals quality hold more cash and that cash holdings in firms of low reporting quality are higher under financial constraints. These results indicate that firms tend to increase their cash reserves in the presence of high information asymmetry which is notably driven by low accounting quality. The findings also suggest that information asymmetry associated with low reporting quality is greater when firms also have strong financial constraints. The study’s conclusions are consistent with the precautionary motive for cash holdings. Practical implications The results would enhance practitioners’ awareness of the importance of accounting choices in the management of cash policies. It would also give researchers an incentive to further explore how these policies are influenced by the precautionary behavior of managers. Originality/value This paper is the first work to investigate the effect of accruals quality on corporate cash holdings in the French equity market, which typically has a poor information environment resulting in high information asymmetry. Moreover, the role of financial constraints in this effect has not yet been explored.

The relationship between organizational justice and job satisfaction

2016 ◽  
Vol 7 (2) ◽  
pp. 115-128 ◽  
Author(s):  
Yunhong Hao ◽  
Jie Hao ◽  
Xiaochen Wang
Keyword(s):  
Job Satisfaction ◽  
Procedural Justice ◽  
Organizational Justice ◽  
Western Society ◽  
Full Time ◽  
Private Companies ◽  
Content Type ◽  
Justice Perception ◽  
Part Time ◽  
The Relationship

Purpose Focusing on the corporations in China and aiming to figure out the significant connection between organizational justice perception and job satisfaction from Chinese setting, this study aimed to examine the effects of organizational justice upon job satisfaction of the full-time and part-time employees in the state owned enterprise (SOEs) and primate Chinese companies. Design/methodology/approach The study adopted the questionnaire to investigate more than 300 employees, and the empirical data of this paper is based on statistical analysis, such as confirmatory factor analysis, correlational and regression analysis. Findings The paper arrives at the conclusion that in SOEs, the employees’ perception about procedural justice was higher than distributive justice. While in private enterprises, the procedural justice and interactive justice were tested to have similar coefficients. The relationship between organizational justice and job satisfaction differed between full-time employees and part-time employees. Practical implications This study opens a new window for understanding how organizational justice influences employees’ job satisfaction in Chinese context, taking a further step to explore the different impacts of organizational justice on job satisfaction among different types of employees. Originality/value This paper collected data from both SOE and private companies in China, increasing the external validity of the findings. Meanwhile, the authors observed consistent findings with the studies in Western Society, which increase the generalization of our findings as well. The findings highlight the value of integrating literatures on organizational justice and job satisfaction.

scholarly journals How does labour market history influence the access to hiring interviews?

2018 ◽  
Vol 39 (4) ◽  
pp. 519-533
Author(s):  
Emmanuel Duguet ◽  
Rémi Le Gall ◽  
Yannick L’Horty ◽  
Pascale Petit
Keyword(s):  
Labour Market ◽  
Least Squares Method ◽  
Time Profile ◽  
Full Time ◽  
Short Term ◽  
Content Type ◽  
Probability Of Success ◽  
Part Time ◽  
Market Status ◽  
Sales Assistants

Purpose The purpose of this paper is to provide evidence of the effect of labour market status on the current probability to be invited to a hiring interview. The authors compare the effect of periods of unemployment, part-time job and short-term contracts (STCs). Design/methodology/approach Correspondence tests were conducted for accountants and sales assistants. The authors estimate the discrimination components from the response rate of each candidate by the asymptotic least squares method. Findings The authors find that men with a part-time profile suffer discrimination in both professions. Other differences of treatment are specific: for accountants, the authors find that the probability of success decreases with the time spent in unemployment, while for sales assistants the probability of success is smaller with a history of STCs. Originality/value This study compares the effect of different dimensions of career history (part-time versus full-time, permanent versus short-term, unemployment versus employment) for experienced job candidates. It also proposes an alternative way to exploit the design of a correspondence experiment.

scholarly journals Understanding self-efficacy and the dynamics of part-time work and career aspiration

2019 ◽  
Vol 9 (3) ◽  
pp. 468-484
Author(s):  
Gbolahan Gbadamosi ◽  
Carl Evans ◽  
Mark Richardson ◽  
Yos Chanthana
Keyword(s):  
Higher Education ◽  
Curriculum Design ◽  
Self Efficacy ◽  
Career Aspirations ◽  
East Asian Country ◽  
Full Time ◽  
Content Type ◽  
Time Work ◽  
Part Time ◽  
Part Time Work

PurposeBuilding on the self-efficacy theory and self-theories, the purpose of this paper is to investigate students working part-time whilst pursuing full-time higher education in Cambodia. It explores individuals’ part-time working activities, career aspirations and self-efficacy.Design/methodology/approachData were collected in a cross-sectional survey of 850 business and social sciences degree students, with 199 (23.4 per cent) usable responses, of which 129 (65.2 per cent of the sample) indicated they currently have a job.FindingsMultiple regression analysis confirmed part-time work as a significant predictor of self-efficacy. There was a positive recognition of the value of part-time work, particularly in informing career aspirations. Female students were significantly more positive about part-time work, demonstrating significantly higher career aspirations than males. Results also suggest that students recognise the value that work experience hold in identifying future career directions and securing the first graduate position.Practical implicationsThere are potential implications for approaches to curriculum design and learning, teaching and assessment for universities. There are also clear opportunities to integrate work-based and work-related learning experience into the curriculum and facilitate greater collaboration between higher education institutions and employers in Cambodia.Social implicationsThere are implications for recruitment practices amongst organisations seeking to maximise the benefits derived from an increasingly highly educated workforce, including skills acquisition and development, and self-efficacy.Originality/valueIt investigates the importance of income derived from part-time working to full-time university students in a developing South-East Asian country (Cambodia), where poverty levels and the need to contribute to family income potentially predominate the decision to work while studying.

The influence of employer rankings, employment experience, and employee characteristics on employer branding as an employer of choice

2019 ◽  
Vol 24 (7) ◽  
pp. 636-657 ◽  
Author(s):  
Gordhan K. Saini ◽  
I.M. Jawahar
Keyword(s):  
Psychological Contract ◽  
Full Time ◽  
Job Seekers ◽  
Employer Branding ◽  
Important Indicator ◽  
Content Type ◽  
Part Time ◽  
Employment Experience ◽  
Employee Characteristics ◽  
Employer Of Choice

Purpose Drawing on the psychological contract theory and signaling theory, the purpose of this paper is twofold: first, to examine the effect of employer rankings and employment experience on employee recommendation of an employer as an employer of choice and second, to examine whether these effects vary by employee characteristics (i.e. full-time vs part-time, current vs former and newcomers vs established employees). Design/methodology/approach The authors used multilevel logistic regression on a sample of 39,010 Glassdoor employee reviews, drawn from the companies for which three-year employer rankings (from 2015 to 2017) were available, to achieve our research objectives. Findings The results show that employment experience influenced employees’ recommendation of an employer as an employer of choice. The average standardized rankings for three years (i.e. 2015–2017) was also associated with employees’ recommendation of an employer as an employer of choice. Employee characteristics such as employment type (i.e. full-time vs part-time), employment status (i.e. current vs former) and tenure significantly interacted with employment experience in affecting recommendations of a company as an employer of choice. Originality/value In contrast to the bulk of the research on employer branding that relied on job seekers, the authors studied factors that influence employees’ recommendation of an employer as an employer of choice, arguably the most important indicator of employer internal brand strength. The results offer fresh theoretical and practical insights in an area where research lags far behind practice.

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