scholarly journals EXPRESS: Conflict or Alignment? The Role of Return-oriented Foreign Shareholders and Domestic Relational Shareholders in Mitigating Earnings Management

2021 ◽  
pp. 147612702110696
Author(s):  
Toru Yoshikawa ◽  
Ignacio Requejo ◽  
Asli Colpan ◽  
Daisuke Uchida
Keyword(s):  
Earnings Management ◽  
Information Disclosure ◽  
Positive Impact ◽  
Stock Option ◽  
Close Monitoring ◽  
Managerial Behavior ◽  
Financial Benefits ◽  
Japanese Companies ◽  
Positive Effect

This study investigates the effects of foreign return-oriented shareholders and domestic relational shareholders of Japanese companies on the earnings management behavior of their invested firms when stock option pay is adopted. We theorize that foreign shareholders seek short-term returns and do not engage in close monitoring due to an information disadvantage while domestic shareholders prevent managerial behavior that distorts information disclosure. Our findings show that managers of firms that use stock option pay engage in earnings management to increase their private financial benefits and meet capital markets’ expectations, which allows them to enhance their own reputation. However, this managerial behavior is contingent on the firm’s ownership structure. Our results show that while foreign shareholders enhance the positive impact of stock options on earning management, domestic shareholders and affiliated directors mitigate this positive effect. Our empirical analyses support the argument that ownership heterogeneity is a key determinant of managerial propensity to engage in earnings management when Japanese firms adopt stock option pay.

scholarly journals Falling in Love With Work: The Effect of Enterprise Social Media on Thriving at Work

2021 ◽  
Vol 12 ◽  
Author(s):  
DongXu Liu ◽  
Beigang Hou ◽  
Yuanyuan Liu ◽  
Pingqing Liu
Keyword(s):  
Social Media ◽  
Positive Impact ◽  
Enterprise Social Media ◽  
Work Related ◽  
Mediating Role ◽  
Work Tasks ◽  
Social Tasks ◽  
Media Applications ◽  
Positive Effect

Using a survey of 300 employees in different types of enterprises and different positions, this study verified that the use of enterprise social media has a positive effect on employees’ work exuberance. The study separately examined the effects of social media applications for work tasks and social tasks. Both types of applications had a positive impact on employees’ work exuberance. The study also identified the mediating role of challenge and obstructive stressors in this relationship. Work-related social media applications enhanced employees’ exuberance by reducing obstructive stressors, and social-related social media applications enhanced employees’ exuberance by reducing challenge stressors. The implications of these findings are that managers should pay attention to the use of enterprise social media, especially for social tasks, as this can enhance employees’ sense of exuberance.

Effects Of Internet-Based Social NetworkAmong University Students’ Academic Performance: A Case Study In School Of Quantitative Sciences

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Farah Ahmad
Keyword(s):  
Academic Performance ◽  
University Students ◽  
Learning Process ◽  
Positive Impact ◽  
Positive Effect

This paper is to investigate the effect of google usage on uumsqs final yearstudents’ academic performance. The scope of this paper is focusing on studying the effects of google usage on university utaramalaysia (uum) students’ academic performance. This study has been carried out among final year students of school of quantitative science (sqs) by did survey through asking respondents for information using written questioning which is questionnaire. The survey from the respondents takes time almost a week. It is believe that google usage will create a positive impact on students. By doing this study, students can know whether google is affecting their academic performance. The sources where students refer for academic purpose can also been seen. Besides, the role of google that can help students to gain extra knowledge in the learning process can be identify. Students can find out more advantages that is brought by google which can leave a positive effect on their academic performance.

scholarly journals The Role of Canceled Warrants in the LME Market

2019 ◽  
Vol 7 (1) ◽  
pp. 10 ◽  
Author(s):  
Jaehwan Park
Keyword(s):  
Dynamic Response ◽  
Regression Model ◽  
Positive Impact ◽  
Positive Effect

This article visits the question of whether canceled warrants (CWs) have a positive effect on LME metal prices. To examine this question carefully, a regression model is applied. This paper finds a statistically significant positive link between CWs and LME metal prices, including aluminum, zinc, tin, and nickel. However, other metals such as copper and lead are not statistically significant. The second objective of the study is to identify the dynamic response of metal price returns for aluminum, zinc, tin, and nickel to an innovation in the CWs using VAR. It is found that the positive impact of the CWs on metal returns is transitory.

Antecedents and outcomes of information disclosure to employees in the UK, 1990—2004: The role of employee voice

2010 ◽  
Vol 63 (3) ◽  
pp. 419-438 ◽  
Author(s):  
Riccardo Peccei ◽  
Helen Bewley ◽  
Howard Gospel ◽  
Paul Willman
Keyword(s):  
Information Disclosure ◽  
Employee Voice ◽  
Employment Relations ◽  
Probit Regression ◽  
Time Lagged ◽  
The Uk ◽  
Lock In ◽  
The Impact ◽  
Positive Effect

We map changes in the pattern of information disclosure by management to employees over 14 years in the UK, using the Workplace Employment Relations Survey (WERS) panels for 1990—8 and 1998—2004. We use time-lagged probit regression to explore antecedents and outcomes of disclosure over the two periods, focusing on the effects of voice mechanisms on disclosure and on the impact of disclosure on performance.The results show a significant increase in disclosure over the first period but a levelling off in the second. Neither union recognition nor direct participation had a significant impact on disclosure in either period. Joint consultation did, however, have a significant positive effect on disclosure, but more so in the first than in the second period. In addition, prior disclosure had a positive effect on subsequent disclosure. An explanation of trends in terms of lock-in and institutional decoupling is developed. Disclosure has a positive effect on financial performance.

scholarly journals Effect of Earnings Management on Firm Value with Corporate Governance as a Moderating Variable

2021 ◽  
Vol 9 (2) ◽  
pp. 262-268
Author(s):  
Jevri Afrizal ◽  
Rindu Rika Gamayuni ◽  
Usep Syaipudin
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Value ◽  
Management Practices ◽  
Governance System ◽  
Corporate Governance System ◽  
And Performance ◽  
Conceptual Study ◽  
Positive Effect

This study aims to provide a conceptual study of the effect of earnings management on firm value by including corporate governance. as a moderating variable. This paper is a conceptual paper that discusses issues related to earnings management on firm value and the role of corporate governance in minimizing earnings management practices so as to increase firm value. Previous theoretical studies have shown that earnings management is effectively controlled by the corporate governance system and performance. In addition, the results of previous studies found empirical evidence that there is a positive relationship between earnings management and firm value. From the theoretical discussion and previous research, it is concluded that earnings management practices have a positive effect on firm value as moderated by corporate governance.

scholarly journals Efek Leverage Dan Besaran Perusahaan Pada Manajemen Laba Melalui Pengungkapan Social Responsibility

2021 ◽  
Vol 26 (2) ◽  
pp. 160
Author(s):  
Sofia Prima Dewi
Keyword(s):  
Social Responsibility ◽  
Earnings Management ◽  
Negative Impact ◽  
Positive Impact ◽  
Sampling Technique ◽  
Company Size ◽  
Management Company ◽  
The Social ◽  
The Impact ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence whether leverage has a positive effect on earnings management, whether the company size and social responsibility disclosure has a negative impact on earnings management, whether the company size has a positive impact on social responsibility disclosure, and whether the social responsibility disclosure can mediate the impact of company size on earnings management. The sampling technique used was purposive sampling and Smart PLS 3.0 was used for data processing. Research during the 2017-2019 period on 72 companies shows that leverage does not have a positive impact on earnings management, company size has a negative impact on earnings management, company size has a positive impact on social responsibility disclosure, social responsibility disclosure has no negative impact on earnings management, and social responsibility disclosure cannot mediate the impact of company size on earnings management.

scholarly journals derivative on the value relevance through tax avoidance and earnings control

2022 ◽  
Vol 6 ◽  
Author(s):  
Suhendra Suhendra ◽  
Etty Murwaningsari ◽  
Sekar Mayangsari
Keyword(s):  
Earnings Management ◽  
Value Relevance ◽  
Tax Avoidance ◽  
Moderating Effect ◽  
Corporate Tax ◽  
High Tendency ◽  
Positive Effect

This investigation expects to inspect and analyze the effect of derivative transactions on earnings management, the role of corporate tax avoidance in  moderating effect of derivative transactions on earnings management, the effect of earnings management worth pertinence of earnings, and the effect of derivative transactions Worth Pertinence of earnings. This examination utilizes information from non-monetary organizations in Indonesia and Thailand for the period 2013-2017 with 91 test of organizations. This investigation, earnings management is calculated based on the Jaggi model and the Jaggi changed model. The value relevance of earnings is calculated based on Ohlson's model. Corporate tax avoidance is calculated based on the book tax difference. The results show that subordinate exchanges have a constructive outcome on earnings management. Corporate tax avoidance has not been proven to strengthen the effect of derivative transactions on earnings management. Earnings management adversely influences the worth pertinence of earnings. Derivative transactions negatively affect the value relevance of earnings. Derivative transactions, especially those with non-hedging criteria, show a high tendency towards earnings management activities. Intercountry testing, derivative transactions have a positive effect on earnings management in Indonesia while in Thailand it does not.

Edible Medicinal Plants on Facilitating Childbirth: A Systematic Review

2021 ◽  
Vol 18 ◽  
Author(s):  
Fatemeh Rahmani Ivari ◽  
Atiyeh Mohamadzadeh Vatanchi ◽  
Mahdi Yousefi ◽  
Fateme Badaksh ◽  
Roshanak Salari
Keyword(s):  
Systematic Review ◽  
Medicinal Plants ◽  
Positive Impact ◽  
Date Syrup ◽  
Increased Risk ◽  
Plant Effects ◽  
The Impact ◽  
Labor Onset ◽  
Positive Effect

Background: Despite advances and the availability of newer drugs to facilitate childbirth, the interest in using natural treatments is on the rise. More than 20 percent of pregnancies require induction of labor, which is associated with side effects and increased risk of cesarean surgery. For this reason, the use of medicinal plants is considered healthier. Objective: The present study is a systematic review of the role of oral herbs in facilitating childbirth. Results: Twenty clinical trials investigated the impact of edible plants on increasing cervical readiness, stimulating labor onset, reducing pain intensity, and shortening the duration of labor. Five studies have revealed the positive impact of saffron. Two studies reported the same effect by chamomile. Three studies showed the positive impact of boiled dill seeds, and two studies showed the impact of date and date syrup. Another study reported the impact of Descurainia Sophia, and six studies also showed the positive effect of castor oil on uterine stimulation, strengthening and relieving labor pains, which eventually lead to facilitating labor. One study also showed no improvement in bishop score after consumption of primrose capsules. Conclusion: The positive effect of edible medicinal plants on facilitating childbirth has been shown in the mentioned studies. However, more studies with a larger sample size are needed, and there is also a need for a more detailed study of the possible mechanisms of plant effects.

scholarly journals The Role of Employee Stock Option Plan to Reduce Earnings Management Actions

2017 ◽  
Vol 21 (3) ◽  
Author(s):  
Namla Elfa Syariati ◽  
Bambang Subroto ◽  
Wuryan Andayani
Keyword(s):  
Earnings Management ◽  
Stock Option ◽  
Employee Stock Option ◽  
Management Actions

scholarly journals ICT Utilization in Supply Chain Environmental Collaboration Practices as the Moderator of Firms’ Financial Performance

2022 ◽  
Vol 14 (2) ◽  
pp. 958
Author(s):  
Łukasz Małys
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Financial Performance ◽  
Positive Impact ◽  
Green Design ◽  
Chain Management ◽  
Revenue Growth ◽  
Financial Benefits ◽  
Environmental Supply Chain

The purpose of this study is to verify whether increasing the intensity of ICT utilization in environmental collaboration practices (ECPs) in the supply chain has a positive impact on firms’ financial performance (FP). As such, it answers the call for investigating the moderators of firms’ FP in their environmental supply chain management. The paper presents the results of a study conducted among 500 firms located in Poland with the use of the CATI technique. The research results show that increasing the intensity of ICT utilization in ECPs, in most cases, does not affect the firms’ FP. Statistically significant relations were observed only in green design ECPs, which shows that increasing the intensity of ICT utilization in green design ECPs reduces the likelihood of revenue growth thanks to ECPs implementation. The paper fills a research gap in the moderating role of the intensity of ICT utilization in increasing financial benefits thanks to the implementation of ECPs in the supply chain. As such, it contributes to the environmental supply chain management literature. The results highlight the need for further research on the moderators of firms’ financial benefits from ECPs implementation, which should be studies in isolation but also jointly, to verify their combined effect. Also, the character of different ECPs categories should be studied to link them with the most appropriate ICT.

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