Earnings management in family firms: current state of knowledge and opportunities for future research

2016 ◽  
Vol 15 (1) ◽  
pp. 85-100 ◽  
Author(s):  
Inna Sousa Paiva ◽  
Isabel Costa Lourenço ◽  
Manuel Castelo Branco
Keyword(s):  
Earnings Management ◽  
Design Methodology ◽  
Family Firms ◽  
Research Priorities ◽  
Future Research ◽  
Research Gaps ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Current State ◽  
Different Types

Purpose – This paper aims to synthesize the extant research on earnings management in family firms. Design/methodology/approach – The paper reviews the current state of knowledge about earnings management in family firms, identifying the main theoretical frameworks used in the empirical research on the topic, as well as the main types of said research and its findings. Findings – Agency theory is identified as the main theoretical framework used. Two major types of research identified in the literature are discussed, namely, earnings management in family firms versus non-family firms and earnings management in different types of family firms. Originality/value – Important research gaps are identified, and future research priorities are suggested. These pertain to the lack of research on earnings management in different types of family firms, the utility of using qualitative and experimental research, as well as the importance of using theoretical frameworks better able to capture the peculiarities of family firms.

scholarly journals Advantages and potential challenges of data management in e-maintenance

2019 ◽  
Vol 25 (3) ◽  
pp. 378-396 ◽  
Author(s):  
Arian Razmi-Farooji ◽  
Hanna Kropsu-Vehkaperä ◽  
Janne Härkönen ◽  
Harri Haapasalo
Keyword(s):  
Data Management ◽  
Design Methodology ◽  
Management Practices ◽  
Future Research ◽  
Conceptual Approach ◽  
Content Type ◽  
Different Types ◽  
Maintenance Systems ◽  
Industry Leader ◽  
Practical Implications

Purpose The purpose of this paper is twofold: first, to understand data management challenges in e-maintenance systems from a holistically viewpoint through summarizing the earlier scattered research in the field, and second, to present a conceptual approach for addressing these challenges in practice. Design/methodology/approach The study is realized as a combination of a literature review and by the means of analyzing the practices on an industry leader in manufacturing and maintenance services. Findings This research provides a general understanding over data management challenges in e-maintenance and summarizes their associated proposed solutions. In addition, this paper lists and exemplifies different types and sources of data which can be collected in e-maintenance, across different organizational levels. Analyzing the data management practices of an e-maintenance industry leader provides a conceptual approach to address identified challenges in practice. Research limitations/implications Since this paper is based on studying the practices of a single company, it might be limited to generalize the results. Future research topics can focus on each of mentioned data management challenges and also validate the applicability of presented model in other companies and industries. Practical implications Understanding the e-maintenance-related challenges helps maintenance managers and other involved stakeholders in e-maintenance systems to better solve the challenges. Originality/value The so-far literature on e-maintenance has been studied with narrow focus to data and data management in e-maintenance appears as one of the less studied topics in the literature. This research paper contributes to e-maintenance by highlighting the deficiencies of the discussion surrounding the perspectives of data management in e-maintenance by studying all common data management challenges and listing different types of data which need to be acquired in e-maintenance systems.

They did not start the fire: reviewing and resolving the issue of physician stress and burnout

2017 ◽  
Vol 31 (4) ◽  
pp. 410-417 ◽  
Author(s):  
Julie Christine Babyar
Keyword(s):  
Design Methodology ◽  
Intervention Studies ◽  
Future Research ◽  
Organizational Strategies ◽  
Physician Burnout ◽  
Content Type ◽  
Current State ◽  
The Usa ◽  
Research Accountability ◽  
Physician Stress

Purpose Physician stress and burnout is a serious and common concern in healthcare, with over half of physicians in the USA meeting at least one criterion for burnout. The paper aims to discuss these issues. Design/methodology/approach A review on current state of physician stress and burnout research, from 2008 to 2016, was undertaken. A subsequent perspective paper was shaped around these reviews. Findings Findings reveal research strength in prevalence and incidence with opportunities for stronger intervention studies. While descriptive studies on causes and consequences of physician burnout are available, studies on interventions and prevention of physician burnout are lacking. Future research on physician stress and burnout should incorporate intervention studies and take care to avoid limitations found in current research. Accountability and prevention of physician burnout is the responsibility of the healthcare industry as a whole, and organizational strategies must be emphasized in future research. Originality/value The value of this research comes in the original comprehensive review, international inclusion and succinct summary of physician burnout research and strategies.

scholarly journals Developing a conceptual model of influences around integrated reporting, new insights and directions for future research

2017 ◽  
Vol 25 (4) ◽  
pp. 450-460 ◽  
Author(s):  
Charl de Villiers ◽  
Pei-Chi Kelly Hsiao ◽  
Warren Maroun
Keyword(s):  
Conceptual Model ◽  
Research Agenda ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Integrated Reporting ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Prior Literature ◽  
Research Questions

Purpose This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda. Findings The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways. Originality/value The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.

China in Africa: a critical literature review

2016 ◽  
Vol 12 (1) ◽  
pp. 40-60 ◽  
Author(s):  
Abdoulkadre Ado ◽  
Zhan Su
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Empirical Support ◽  
Future Research ◽  
Evidence Based ◽  
Content Type ◽  
Academic Literature ◽  
Current State ◽  
Comprehensive Literature Review ◽  
Critical Literature

Purpose – The purpose of this paper is to critically assesses the major contributions to the academic literature on China’s increased focus on Africa, from 2001 to 2011. It discusses the key trends concerning China’s presence in Africa and draws conclusions on the significance of the studies by emphasizing and contrasting the prevailing positions. Design/methodology/approach – Based on a qualitative approach using an integrative and comprehensive literature review, the authors performed a content analysis of high-impact, peer-reviewed papers. Findings – The paper questions and repositions some of the existing controversies. The results from existing studies remain questionable, requiring further clarification and more theoretical backing. It, moreover, highlights the notion that behind the explicit neutrality views of China’s presence in Africa, implicit assumptions may exist. These are often the differences in narratives conveyed by Western and Southern stakeholders. Research limitations/implications – Most of the conclusions drawn from this paper need to be re-explored and supported by additional research. This could be done by widening the scope of the analysis. Studies need to provide more empirical support for their assertions through quantitative data and evidence-based qualitative analyses – all within a framework that considers more cultural, social and historical dimensions. The paper also suggests that an institutionally based view appears most relevant in better explaining China in Africa. Originality/value – This paper reviews a decade of research on China in Africa and presents a snapshot of the current state of knowledge. It also raises concerns to be analyzed by future research and proposes new avenues for better understanding China’s presence in Africa.

Sport in business studies: a state-of-the-art literature review

2018 ◽  
Vol 8 (5) ◽  
pp. 529-546
Author(s):  
Christofer Laurell ◽  
Sten Soderman
Keyword(s):  
Systematic Review ◽  
Literature Review ◽  
Marketing Strategy ◽  
Design Methodology ◽  
State Of The Art ◽  
Future Research ◽  
Content Type ◽  
Business Studies ◽  
Current State ◽  
State Of Research

PurposeThe purpose of this paper is to provide a systematic review of articles on sport published in leading business studies journals within marketing, organisational studies and strategy.Design/methodology/approachBased on a review of 38 identified articles within the subfields of marketing, strategy and organisation studies published between 2000 and 2015, the articles’ topical, theoretical and methodological orientation within the studied subfields were analysed followed by a cross-subfield analysis.FindingsThe authors identify considerable differences in topical, theoretical and methodological orientation among the studied subfields’ associated articles. Overall, the authors also find that articles across all subfields tend to be focussed on contributing to mature theory, even though the subfield of marketing in particular exhibits contributions to nascent theory in contrast to organisation studies and strategy.Originality/valueThis paper contributes by illustrating the current state of research that is devoted or related to the phenomenon of sport within three subfields in business studies. Furthermore, the authors discuss the role played by leading business studies journalsvis-à-vissport sector-specific journals and offer avenues for future research.

Trust, risk and transaction intention in consumer-to-consumer e-marketplaces

2019 ◽  
Vol 119 (2) ◽  
pp. 331-350 ◽  
Author(s):  
Kangning Wei ◽  
Yuzhu Li ◽  
Yong Zha ◽  
Jing Ma
Keyword(s):  
Qualitative Study ◽  
Perceived Risk ◽  
Design Methodology ◽  
Future Research ◽  
Trust Building ◽  
Content Type ◽  
Online Transactions ◽  
Starting Point ◽  
Different Types ◽  
Practical Implications

Purpose The purpose of this paper is to compare the relative impacts of trust and risk on individual’s transaction intention in consumer-to-consumer (C2C) e-marketplaces from both the buyers’ and the sellers’ perspectives. Design/methodology/approach Two surveys were used to collect data regarding buyers’ and sellers’ perceptions and transaction intentions at a typical C2C e-marketplace. Partial least squares was used to analyze the data. A complementary qualitative study was conducted to triangulate the results from the quantitative study. Findings Institution-based trust (IBT) exerts a stronger influence on transaction intentions for buyers than for sellers. Sellers perceive a stronger impact of trust in intermediary (TII) than buyers on transaction intentions. The impacts of perceived risk in transactions are not different between buyers and sellers. Furthermore, IBT mediates the impacts of TII and perceived risk on transaction intentions for buyers. Research limitations/implications The results indicate that the impacts of trust and risk on transaction intention in e-marketplaces do differ between buyers and sellers. This suggests a need to further investigate the buyer–seller difference in online transactions. Practical implications Intermediaries need to focus on different types of trust-building mechanisms when attracting buyers and sellers to make transactions in the e-marketplace. Originality/value C2C e-marketplaces cannot survive without participation from both buyers and sellers. Most prior research is conducted from the buyers’ perspective. This research sets a starting point for future research to further explore the differences between buyers’ and sellers’ behavior in C2C e-commerce environments.

Internationalization barriers of SMEs from developing countries: a review and research agenda

2020 ◽  
Vol 26 (6) ◽  
pp. 1281-1310 ◽  
Author(s):  
Ashna Chandra ◽  
Justin Paul ◽  
Meena Chavan
Keyword(s):  
Developing Countries ◽  
Design Methodology ◽  
Web Of Science ◽  
Small And Medium Enterprises ◽  
Future Research ◽  
Research Gaps ◽  
Content Type ◽  
Factors Influencing ◽  
Specific Factors ◽  
Medium Enterprises

PurposeThis paper reviews the literature on internationalization barriers of small and medium enterprises (SMEs) from developing countries. The purposes of the study are: (1) to explicitly point out specific factors influencing the growth and internationalization of SMEs from developing countries and (2) to identify the research gaps to provide lucid and succinct directions for future research in this area.Design/methodology/approachThe authors selected relevant papers from journals listed on Web of Science and Scopus databases.FindingsIt was found that there are large number of questions remain unanswered regarding the internationalization of SMEs from developing countries regarding the factors determining their growth and internationalization.Originality/valueThis review distinctively accentuates previous studies on such barriers influencing the growth of SMEs from developing countries and systematically synthesize the issues faced by those SMEs. Thus, the authors seek to provide a comprehensible platform for researchers working in this area.

Expert cues: how expert reviewers are perceived online

2020 ◽  
Vol 30 (4/5) ◽  
pp. 531-556 ◽  
Author(s):  
Anna Naujoks ◽  
Martin Benkenstein
Keyword(s):  
Design Methodology ◽  
Online Reviews ◽  
The Other ◽  
Future Research ◽  
Review Author ◽  
Content Type ◽  
Source Expertise ◽  
Different Types ◽  
Practical Implications

PurposeThe purpose of this paper is to explore different types of source expertise and how they influence perceived message quality. Consumers face the challenge to identify valuable online reviews. Source expertise as a signal of message quality can be displayed differently, depending on website layout, operator and review author.Design/methodology/approachTwo scenario-based experiments were conducted questioning 135 and 275 participants. They investigate the effect of different types of expert reviewers on perceived message quality and also examine the interplay of source expertise and source trustworthiness.FindingsThe findings reveal that the different types of expert reviewers differ in perceived expertise and their impact on perceived message quality. Claims of expertise induce the highest perceived expertise compared to the other expert types and non-experts, but are perceived as less trustworthy.Research limitations/implicationsFuture research should examine the influence of the expert types across different product and service categories and could also include moderating influences that reflect how consumers process expert cues differently.Practical implicationsCues that signal high expertise and high trustworthiness are likely to deliver the most valuable online reviews. This should be incorporated in the website's layout to help consumers find valuable information.Originality/valueThe approach of this research is novel in that it undertakes comparisons between three types of expert cues and non-experts. It also addresses the interplay of source expertise and trustworthiness and examines the effect on message quality.

scholarly journals Age effects on juvenile homicide perpetration

2015 ◽  
Vol 5 (3) ◽  
pp. 163-176 ◽  
Author(s):  
Laura Hammond ◽  
Maria Ioannou
Keyword(s):  
Design Methodology ◽  
Research Literature ◽  
Future Research ◽  
Offender Treatment ◽  
Content Type ◽  
The Public ◽  
Age Related ◽  
Different Types ◽  
Juvenile Homicide ◽  
Media Reports

Purpose – In order to address a notable gap in the research literature, the purpose of this paper is to examine age-related differences in juvenile homicide perpetration. Design/methodology/approach – Data on 150 juvenile homicide offenders and their offences was derived from material available within the public domain, including media reports, case studies, court reports and previously published studies. Comparisons were then made between those aged 14 and under (n=63) and those aged 14-17 (n=87) across a range of offender, victim and offence-related variables. Findings – There were no significant differences between the child (U-14) and adolescent (14-17) offender samples on any of the measured variables. The two groups had similar backgrounds, selected similar types of victims, had comparable breakdowns of different types of victim-offender relationship and had similar patterns of weapon use. Research limitations/implications – The fact that the two groups did not differ significantly has notable implications in practical and applied domains. By identifying risk factors for juvenile homicide perpetration, findings open up a range of possibilities for identification, investigation and intervention. In addition, findings might inform the development of offender treatment and rehabilitation programmes. Key limitations relate to the quality and quantity of data employed. Ways of remedying these weaknesses in future research are addressed. Originality/value – This is the first study to directly compare child and adolescent perpetrators of homicide over a broad range of offender, victim and offence attributes.

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