Intellectual capital reporting: a longitudinal study of New Zealand companies

2014 ◽  
Vol 15 (1) ◽  
pp. 157-172 ◽  
Author(s):  
Tracy-Anne De Silva ◽  
Michelle Stratford ◽  
Murray Clark
Keyword(s):  
Longitudinal Study ◽  
New Zealand ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Small Sample Size ◽  
Small Sample ◽  
Content Type ◽  
Time Period ◽  
Regulatory Bodies ◽  
Knowledge Intensive

Purpose – The purpose of this paper is to examine intellectual capital reporting patterns of New Zealand companies over a longitudinal period, comparing knowledge intensive companies with traditional product-based companies. Design/methodology/approach – Content analysis was used to examine the intellectual capital reporting of five knowledge intensive companies and five traditional product-based companies listed on the New Zealand Stock Exchange during 2004-2010. Findings – The longitudinal study found that although there was an increase in intellectual capital reporting from 2004 to 2010, there was no strong pattern reflecting a marked increase in reporting over the time period. The findings also show that the level of intellectual capital reporting cannot be determined by the type of organisation. Further, the majority of intellectual capital reporting was found to be in discursive form and only a small percentage of reporting conveyed negative news. Research limitations/implications – The results of this study are limited by the small sample size overall and the small number of companies in both the knowledge intensive and the traditional product-based groups. Practical implications – The research suggests areas that could be considered by regulatory bodies and policy makers when developing more informed intellectual capital reporting guidelines. Originality/value – This research provides a basis for further research, debate and action regarding intellectual capital in both academia and practice. Longitudinal intellectual capital reporting research and distinctions between knowledge intensive and traditional product-based companies have seldom been undertaken. Consequently little is known about the changes in intellectual capital reporting over time or the differences in intellectual capital reporting, if any, between type of company.

Teacher coaching in New Zealand secondary schools: an exploratory study

2019 ◽  
Vol 8 (2) ◽  
pp. 70-85
Author(s):  
Paul Nathan Bennett
Keyword(s):  
New Zealand ◽  
Secondary Schools ◽  
Small Sample Size ◽  
Small Sample ◽  
Social Construct ◽  
Content Type ◽  
Evaluation Strategies ◽  
Development Approach ◽  
The Individual ◽  
Teacher Coaching

Purpose The purpose of this paper is to explore how teacher coaching is being implemented in New Zealand secondary schools. Design/methodology/approach A pragmatic mixed methods approach was identified as the most suitable. A dominant qualitative approach, using a sequential design, incorporating triangulation of methods and perspectives across time, provided an appropriate research design framework. Findings The findings indicate that teacher coaching is a popular professional development approach that has been enthusiastically implemented throughout New Zealand secondary schools. The four factors of purpose, evaluation, training and funding have been shown to be interrelated factors operating in New Zealand teacher coaching programmes. These factors are perceived to have an influence on teacher coaching programmes achieving their stated objectives. Research limitations/implications A limitation of this study is that it provides a snapshot of teacher coaching in New Zealand secondary schools, and the snapshot presented is constantly changing. A methodological limitation of the study related to the 28 per cent response rate of the questionnaire and the small sample size used for the interview phases. Practical implications This study encourages school leaders to consider if they have defined teacher coaching in the context of their programmes and articulated their objectives. They are persuaded to think about how they could design robust evaluation strategies and targeted training. Social implications The findings show the concept of teacher coaching is a social construct that is influenced not only by unique environmental contexts but also the individual perceptions of all those involved. Originality/value This study provides new knowledge in relation to how and why teacher coaching is being used and the factors that influence whether programme objectives are achieved.

Mother knows best: exploring the matrilineal influence in family tourism among Filipinos living in New Zealand

2018 ◽  
Vol 19 (2) ◽  
pp. 218-236
Author(s):  
Robert Charles Capistrano ◽  
Maria Aurora Correa Bernardo
Keyword(s):  
New Zealand ◽  
Filial Piety ◽  
Complex Dynamics ◽  
Small Sample Size ◽  
The Philippines ◽  
Small Sample ◽  
Final Decision ◽  
Content Type ◽  
Intergenerational Ties ◽  
Culturally Influenced

Purpose This paper aims to examine the personal meanings of hosting experiences of first-generation immigrant families, particularly Filipino mothers in New Zealand, with their visiting relatives (VRs) from the Philippines by using the conceptual lens of hospitality. Design/methodology/approach Through a qualitative approach, a multi-sited fieldwork was carried out to examine kinship ties that bind immigrant-host families in New Zealand with their VRs from the Philippines. Results of in-depth interviews of immigrant-host mothers on their recollections of family visits were thematically analysed. Findings The main drivers that shape the hosting experiences of the research participants are modelling filial piety, fulfilling cultural expectations and strengthening family bonds. These main drivers enable sustaining intergenerational ties that unite the mother’s families in the Philippines and those in New Zealand. Research limitations/implications The study elucidates the complex dynamics of culturally connected and motivated domestic hospitality, where the mother is the main protagonist and orchestrator. This dominance is often subdued, and thus, marketing for family often misses the mark. While the study has a small sample size and therefore lacks representativeness, qualitative accounts have produced an enriched cognitive schema that would enable an interesting way of examining the phenomenon. Practical implications This study reveals that matrilineal influence on family tourism among migrant Filipinos in New Zealand is strong and culturally influenced. Further studies may be done with families from other cultures and families. From a practical perspective, the findings suggest the importance of marketing tourism or hospitality products that facilitate visiting friends and relatives’ travel through domestic hospitality. Social implications This research calls for reforms in the way family tourism is marketed. While commercial imperatives did not drive this research, findings indicate that certain cultures adhere to the wisdom of mothers on making the final decision on how hospitality has to be extended and manifested. Originality/value In the context of family tourism, inadequate research has been undertaken to examine the perspectives of women and their role as host in the travel of VFR. This study purports to fill in the gap in literature related to hosting experiences of women in the context of family tourism and VFR travel and to consider the voices of women in their new homeland.

Determinants of changes in share prices in banking sector of Pakistan

2014 ◽  
Vol 30 (2) ◽  
pp. 121-130 ◽  
Author(s):  
Shahid Mohammad Khan Ghauri
Keyword(s):  
Banking Sector ◽  
Stock Exchange ◽  
Small Sample Size ◽  
Small Sample ◽  
Share Price ◽  
Content Type ◽  
Share Prices ◽  
Effect Regression ◽  
Asset Growth ◽  
The Impact

Purpose – Over the past many years ago, lot of work has been completed by the researchers trying to understand the relationship between different factors and stock exchange prices. The author has tried to explain different factors that affect share prices. The purpose of this paper is to know about the impact of size, dividend, profitability, asset growth of 15 Pakistani banks on share price on the basis of previous behavior of all the variables with each other. Design/methodology/approach – A sample of 15 banks has been selected from Karachi stock exchange for the period of 2008-2011, Arch-Garch and unit root cannot be applied to check the stationarity and volatility due to small sample size. The analysis utilized fixed effect regression model, the test includes regressing the dependent variable SP (share price) and independent variables size, DY (dividend yield), ROA (return on asset), and AG (asset growth). Findings – Results show that “size” has a positive significant relationship with the share price while the other variables have insignificant relationship. Originality/value – This paper helps in determination of the factors that affect share price fluctuations in banking sector of Pakistan. The similar affects can be observed in financial sector in other countries.

Earnings management and voluntary disclosure of management's responsibility for the financial reports

2014 ◽  
Vol 22 (3) ◽  
pp. 233-256 ◽  
Author(s):  
Prapaporn Kiattikulwattana
Keyword(s):  
Earnings Management ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Small Sample Size ◽  
Securities And Exchange Commission ◽  
Small Sample ◽  
Real Earnings Management ◽  
Financial Reports ◽  
Content Type ◽  
Sarbanes Oxley

Purpose – The purpose of this paper is to investigate the relationship between voluntary disclosure of a statement of management's responsibility for the financial reports (MRF) and earnings management, both accrual and real earnings management, in firms listed on the Stock Exchange of Thailand (SET). Design/methodology/approach – The samples in this study are selected from listed companies on the SET in the year 2009. The multiple regression are used to test hypotheses. Findings – The results show that the inclusion of a MRF has no association with both discretionary accrual and real earnings management activities (i.e. sales manipulation, a decrease in discretionary expenditures, and overproduction). The findings from the study reveal that firms with or without the MRF manipulate their earnings in a similar manner. Research limitations/implications – The sample for the study includes Thai listed firms in the year 2009 only. The small sample size may limit the validity of generalizations from these conclusions. Practical implications – Based on the results, the regulators will know that the voluntary disclosure of management responsibilities on the financial reports is an ineffective tool to control earnings management. Social implications – Like Sarbanes-Oxley Act 2002, a disclosure of management responsibilities on the financial reports should be required by the Securities and Exchange Commission of Thailand. Originality/value – Investors will know that firms with or without the MRF manipulate their earnings in a similar manner. The voluntary disclosure of an MRF in Thailand does not guarantee earnings quality.

Tremors and tenants

2016 ◽  
Vol 34 (2) ◽  
pp. 143-155 ◽  
Author(s):  
Olga Filippova
Keyword(s):  
New Zealand ◽  
Natural Disaster ◽  
Quantitative Research ◽  
Small Sample Size ◽  
Public Awareness ◽  
Sample Selection ◽  
Small Sample ◽  
Policy Changes ◽  
Seismic Safety ◽  
Content Type

Purpose – The purpose of this paper is to explore the changes in commercial office occupiers’ preferences in their building choice as a result of a recent natural disaster which triggered policy changes in building safety. Design/methodology/approach – This study follows a qualitative research design comprising semi-structured one-on-one interviews with 24 property professionals (commercial leasing agents and property managers) in Auckland, New Zealand. A thematic analysis was employed for identifying, analysing and reporting themes emerged within data. Findings – Tenants across New Zealand now incorporate earthquake issues in their leasing decisions. Most tenants are familiar with the impending policy changes related to earthquake-prone buildings. The degree to which building standards are incorporated into office occupiers’ choice varies with the size of the organisation and their willingness to invest in their corporate social responsibility. A certain level of overreaction was observed in tenants’ behaviour in the face of risk and uncertainty following the earthquakes. However, risk appears to be subsiding and emphasis is placed on availability of space in desirable locations. Research limitations/implications – The findings are limited due to a non-random sample selection and a small sample size. Further quantitative research is required to determine if office tenants place a premium on occupying seismically safe buildings since forthcoming regulatory changes have been announced. Practical/implications – This study provides evidence that imminent building policy changes are efficient in raising public awareness and informing perceptions of potential losses following a recent natural disaster event. Building owners can potentially capitalise on tenants’ desire to occupy high quality space. Originality/value – This is the first study that develops the knowledge base identifying the perceptions of tenants about seismic safety of buildings since the Canterbury earthquakes. The study also contributes to the literature on the market effect of policy changes triggered by a focusing event.

National archives, records and the coronavirus pandemic: a comparative thematic analysis of initial international responses to COVID-19

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marc Kosciejew
Keyword(s):  
New Zealand ◽  
Thematic Analysis ◽  
Information Science ◽  
Small Sample Size ◽  
Communication Strategies ◽  
The United States ◽  
Small Sample ◽  
Remote Access ◽  
Content Type ◽  
National Archives

Purpose The purpose of this paper is as follows: the first objective is to help illuminate part of the international archival sector’s initial responses to the crisis at its commencement, particularly by thematically analyzing the announcements made by national archives, which are arguably the leading archival institutions in their respective countries and the second objective is to help establish a joint contemporary understanding and historical snapshot of the positions of national archives during the first few months of the pandemic. Design/methodology/approach A comparative thematic analysis of national archives’ first formal public-facing COVID-19 announcements, released between March and May 2020, is conducted, specifically from the official websites of Australia’s National Archives of Australia, Canada’s Library and Archives Canada, New Zealand’s Archives New Zealand, the United Kingdom’s (UK) The National Archives and the United States of America’s (USA) National Archives. Findings Notwithstanding their diverse contexts, all the announcements thematically converge in discussing the closure of physical locations and spaces, as well as maintaining (reduced) services and offering remote access. Another theme appearing across most announcements is the concern for the protection of the health, welfare and safety of their communities. Additional themes featured in some of the announcements include considerations about the handling of paper records and physical materials, the removal and/or return of materials and the provision of further COVID-19 information. Unique themes appearing only once include steps for enacting precautions, furloughing staff and reopening and post-pandemic planning. Research limitations/implications Limitations to the article’s purview include its small sample size, focus on mainly English-speaking contexts and analysis of only official websites. Nevertheless, this sample arguably includes some of the major and leading archival institutions, not only in their respective countries but also internationally, namely, two national archives from North America (Canada and the USA), one from the wider European region (the UK) and two from Oceania (Australia and New Zealand). Further studies could expand the cohort size, diversify the focus for instance by analyzing social media postings and metrics and extend the timeframe. Practical implications This study could be of interest to archival academics and professionals, as well as library and information science scholars and practitioners, public health researchers and policymakers, cultural studies scholars and historians, exploring international and intersectional initiatives that have informed or are currently informing, approaches to and understandings of this pandemic and other similar health crises. It is further hoped that this study will humbly show support and supply solidarity with the wider archival community as it continues responding to and dealing with COVID-19. Social implications Capturing and analyzing aspects of national archives’ communication strategies related to the coronavirus pandemic is a topic of interest, not only for contemporary attempts for dealing with and understanding the crisis but also as a historical snapshot of their responses at this particular point in time. Originality/value By contributing to ongoing conversations about the coronavirus pandemic, this study provides the beginning of an analysis of the international archival sector’s initial interventions within it. As the first article in the archival literature on this topic, a baseline and point of reference are established for other studies that will hopefully follow on this topic. In these ways, it can also contribute to debates on how archives and other cultural memory institutions including libraries, museums and galleries, have reacted to the coronavirus pandemic and their resulting communication strategies and impacts upon their institutions, missions, collections, services and communities.

Improving new product development performance by risk management

2016 ◽  
Vol 31 (3) ◽  
pp. 418-425 ◽  
Author(s):  
Mehran Salavati ◽  
Milad Tuyserkani ◽  
Seyyede Anahita Mousavi ◽  
Nafiseh Falahi ◽  
Farshid Abdi
Keyword(s):  
Risk Management ◽  
Product Development ◽  
New Product Development ◽  
Small Sample Size ◽  
New Product ◽  
Small Sample ◽  
Content Type ◽  
Total Performance ◽  
The Relationship ◽  
Npd Performance

Purpose The principal aim of this study is to investigate the relationship between technological, marketing, organizational and commercialization risk management on new product development (NPD) performance. Design/methodology/approach Based on questionnaire, the data were collected from a sample of general automotive industry in Iran. Based on theoretical considerations, a model was proposed and descriptive statistic and hierarchical regression were used to measure the relationship between risk management factors and NPD performance. Findings Data analysis revealed that if organization can amplify their knowledge and information about risk and main factors that affect NPD process, not only can they do their work better but can also increase their ability to predict future happenings that affect performance. Research limitations/implications First, due to the relatively small sample size, caution should be exercised when interpreting the results. Second, the data were collected from automotive producer in Iran, which may restrict to some extent generalizability of the findings. Practical implications The results suggest that managers should consider more attention to risk management. If managers spread the risk management in all aspects of the NPD project, total performance will be increased and it can develop the probability of NPD success. Also organizations should perform great market research due to best commercialization. Originality/value Past researches have presented complete information about NPD process. But identifying and considering the effect of the risk management parameters that are connected to the NPD process were the main thrusts to perform the study. In this paper, based on past research about risk management of NPD, the extra aspect of process that can improve total performance of NPD has been examined.

The categorization of expatriates and the support offered by host country nationals

2016 ◽  
Vol 4 (1) ◽  
pp. 18-43 ◽  
Author(s):  
Shirley C. Sonesh ◽  
Angelo S. DeNisi
Keyword(s):  
Host Country ◽  
Small Sample Size ◽  
Small Sample ◽  
Content Type ◽  
Host Country Nationals ◽  
Group Members ◽  
Expatriate Assignments ◽  
The Right ◽  
National Stereotypes

Purpose – Although several authors have suggested that host country nationals (HCNs) play an important role in the management of expatriates (e.g. Toh and DeNisi, 2003; Farh et al., 2010), research has also suggested that this relationship is not always good, and the flow of critical information to expatriates can be limited. This is especially true when HCNs categorize the expatriates as “out-group” members. The purpose of this paper is to examine potential determinants of categorization decisions as well as potential outcomes related to expatriate socialization. Design/methodology/approach – The paper employs a dyadic survey approach to determine the antecedents to expatriate categorization and HCN socialization behaviors from the perspective of both the expatriate and HCN. Findings – The results of survey data from 65 expatriate-HCN dyads indicated that expatriate ethnocentrism and the salience of the expatriates’ nationality were important predictors of categorization, but that categorization was related to only one dimension of socialization. However, affect was found to play a role in predicting socialization behaviors. Research limitations/implications – There is potential selection bias since expatriates chose HCNs as respondents, but results suggested this was not a serious problem. Other limitations include a relatively small sample size and the fact that a number of contextual issues such as national stereotypes and MNC strategy, are not controlled for. Practical implications – Implications of these findings for the successful management of expatriate assignments include sending over expatriates with the right relational skills, and those low in ethnocentrism, rather than just the right technical skills. Originality/value – The present study was one of the first to empirically test the potential role of categorization in the process of socialization.

Individuals' waste separation practice in a relationship with social bonds: a case study of Hanoi, Vietnam

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thi Kim Nhung Nguyen
Keyword(s):  
Social Bonds ◽  
Small Sample Size ◽  
Influential Factors ◽  
Small Sample ◽  
Household Waste ◽  
Mixed Method Research ◽  
Structured Interviews ◽  
Content Type ◽  
Sociological Approach ◽  
Waste Separation

PurposeThe paper aims to ascertain whether residents in Nguyen Du ward still sort their waste at source following the end of the 3R project that ended in 2009. Additionally, this paper aims to explore the relationship between waste separation practices and social bonds.Design/methodology/approachThe Travis Hirschi theory of social control was applied, together with the mixed method research design which included a structured questionnaire survey. Twelve semi-structured interviews were also conducted with residents and the data processed by SPSS software, using Chi-Square test, Independent-Samples t-test and Pearson's correlation analysis.FindingsA proportion of respondents has continued practicing waste separation since the 3R project ended. The study also indicated that the greater the involvement in family and neighborhood activities the more the participants were likely to practice waste separation.Research limitations/implicationsThe small sample size limits the extent to which the most influential factors can be determined and therefore the degree to which the findings can be generalized.Practical implicationsThe study includes implications for rerunning the waste separation programs for households as together with community campaigns to improve individuals' attachment and commitment and thus their participation in pro-environmental behaviors.Originality/valueTo the author’s knowledge, this is the first study to take a sociological approach to investigate factors affecting household waste separation, which has attracted little attention in previous studies. Useful information is also provided to local authorities for a policy-making process to implement effective domestic waste policies.

The effect of intangible assets on sustainable growth and firm value – Evidence on intellectual capital investment in companies listed on Bucharest Stock Exchange

Kybernetes ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Catalin Ionita ◽  
Elena Dinu
Keyword(s):  
Growth Rate ◽  
Intellectual Capital ◽  
Firm Value ◽  
Intangible Assets ◽  
Stock Exchange ◽  
Listed Companies ◽  
Sustainable Growth ◽  
Content Type ◽  
Sustainable Growth Rate ◽  
The Impact

PurposeThe present study investigates the connection between company investments in intellectual capital (IC) and how they translate into financial value. The aim is to test the impact of intangible assets on the firm value and its sustainable growth.Design/methodology/approachThe research employs computation models to determine the sustainable growth rate (SGR) and the firm value (FV), and by using the ordinary least squares (OLS) model through a linear regression assesses the relationship between the dependent variables and expenditures on intangibles like R&D, IT programs and patents. A sample of 42 companies has been selected out of the 78 listed at Bucharest Stock Exchange (BSE), based on the appropriateness of the information disclosed in the financial reports for the period 2016–2019.FindingsThe results show that intangibles classified as innovative competences (R&D and Patents) do not have a positive impact on SGR and FV in listed companies from Romania. Moreover, R&D has a negative and significant effect on FV, while IT Programs have a positive and significant impact on FV, but not on the SGR. Variables categorised as economic competencies (Brands, Shares held in associates and jointly controlled entities) and firm structure-specific variables (Leverage, Firm Performance) seem to have a significant effect on SGR and FV. Shares held in associates and jointly controlled entities is the variable that can have the biggest impact when it comes to FV for companies listed at BSE.Research limitations/implicationsDue to non-disclosure of specific information by some companies, or lack of investments in intangibles the sample had to be reduced and does not cover all listed companies.Practical implicationsCompanies listed on the Regulated Market from the Bucharest Stock Exchange should maintain their scale of liabilities at a reasonable level when financing intangible assets in order to ensure corporate long-term and sustainable development. Also, these companies should maintain awareness about the importance of intangible assets and invest more in specific sub-components, in order to sustain competitive advantage. Recognizing the roles of intangibles, managers need to develop strategies to invest in profitable intangibles by reasonably allocating their limited resources, in order to achieve sustainable growth and increase company success.Originality/valueStudies concerning the relation between investments in intangibles and sustainable growth rate and firm value of listed Romanian companies are very scarce. This paper reveals new research, never before undertaken, concerning expenditures on intangibles by Romanian companies and the valuation of such investments on Bucharest Stock Exchange.

Sign in / Sign up

Export Citation Format

Share Document