scholarly journals A Systematic Approach to the Motivations for Earnings Management: A Literature Review

2021 ◽  
Vol 10 (1) ◽  
pp. 1-20
Author(s):  
Susana Callao ◽  
Jose I. Jarne ◽  
David Wroblewski
2015 ◽  
Vol 15 (1) ◽  
Author(s):  
Alison Dawson ◽  
Alison Bowes ◽  
Fiona Kelly ◽  
Kari Velzke ◽  
Richard Ward

2017 ◽  
Vol 29 (4) ◽  
pp. 434-456 ◽  
Author(s):  
Sandra Maria Correia Loureiro ◽  
Namércio Pereira da Cunha

Purpose The purpose of this study is twofold: conduct a systematic literature review on relationship quality; and analyse the effect of wine brand prestige and wine consumer experience on consumer satisfaction, as well as the wine brand image and word of mouth as outcomes. Design/methodology/approach The authors employed a systematic approach to develop the literature review and a survey was designed and used to collect responses from 479 wine consumers and tourists. Partial Least Squares approach was used to test the proposed model and analyse the findings. Findings The systematic approach allows to determine the core constructs of relationship quality, main antecedents and outcomes, which help in the conceptualisation of the proposed model. The findings of the survey suggest that wine brand prestige is more effective in enhancing consumer satisfaction than wine consumer experience. Consumer satisfaction acts as a mediator between wine brand prestige and wine consumer experience and the outcomes, that is, wine. Originality/value This research sheds light on a strategic and communicational development of prestigious wine brands to enhance wine image and keep wine tourists captivated.


2021 ◽  
Vol 35 (9) ◽  
pp. 265-280 ◽  
Author(s):  
Kristina Rosengren ◽  
Petra Brannefors ◽  
Eric Carlstrom

PurposeThis study aims to describe how person-centred care, as a concept, has been adopted into discourse in 23 European countries in relation to their healthcare systems (Beveridge, Bismarck, out of pocket).Design/methodology/approachA literature review inspired by the SPICE model, using both scientific studies (CINHAL, Medline, Scopus) and grey literature (Google), was conducted. A total of 1,194 documents from CINHAL (n = 139), Medline (n = 245), Scopus (n = 493) and Google (n = 317) were analysed for content and scope of person-centred care in each country. Countries were grouped based on healthcare systems.FindingsResults from descriptive statistics (percentage, range) revealed that person-centred care was most common in the United Kingdom (n = 481, 40.3%), Sweden (n = 231, 19.3%), the Netherlands (n = 80, 6.7%), Northern Ireland (n = 79, 6.6%) and Norway (n = 61, 5.1%) compared with Poland (0.6%), Hungary (0.5%), Greece (0.4%), Latvia (0.4%) and Serbia (0%). Based on healthcare systems, seven out of ten countries with the Beveridge model used person-centred care backed by scientific literature (n = 999), as opposed to the Bismarck model, which was mostly supported by grey literature (n = 190).Practical implicationsAdoption of the concept of person-centred care into discourse requires a systematic approach at the national (politicians), regional (guidelines) and local (specific healthcare settings) levels visualised by decision-making to establish a well-integrated phenomenon in Europe.Social implicationsEvidence-based knowledge as well as national regulations regarding person-centred care are important tools to motivate the adoption of person-centred care in clinical practice. This could be expressed by decision-making at the macro (law, mission) level, which guides the meso (policies) and micro (routines) levels to adopt the scope and content of person-centred care in clinical practice. However, healthcare systems (Beveridge, Bismarck and out-of-pocket) have different structures and missions owing to ethical approaches. The quality of healthcare supported by evidence-based knowledge enables the establishment of a well-integrated phenomenon in European healthcare.Originality/valueOur findings clarify those countries using the Beveridge healthcare model rank higher on accepting/adopting the concept of person-centered care in discourse. To adopt the concept of person-centred care in discourse requires a systematic approach at all levels in the organisation—from the national (politicians) and regional (guideline) to the local (specific healthcare settings) levels of healthcare.


2020 ◽  
Vol 14 (07) ◽  
pp. 726-731
Author(s):  
Wajiha Haq ◽  
Syed Hassan Raza ◽  
Muhammad Wasif Malik

Pakistan is also seeing the profound effect of the outbreak of COVID-19, which demands an urgent investigation of literature and further scientific investigation for cure and prevention. This study has employed the systematic approach for searching the literature from the recently compiled database of researches namely COVID-19 Open Research Dataset (CORD-19) and related diseases. The literature on Pakistan has shown the evidence of human-to-human and animal-to-human transmission of viruses, the presence of antibodies of MERS-CoV in camels, and careless attitude towards preventive measures of such respiratory diseases. There is a lot of gap in the literature regarding coronaviruses and their antibodies creating herd immunity for another coronavirus and COVID-19. In particular to Pakistan, and in general, for other developing countries, a weak health-care system coupled with the trembling economy has many implications of COVID-19 which should be carefully thought-out to combat the spread.


2020 ◽  
Vol 7 (2) ◽  
pp. 124-132
Author(s):  
Imran Pashar ◽  
Luky Dwiantoro

The ability to make ethical problem decisions is a requirement for nurses to carry out the professional nursing practice. Decision making is a systematic approach to resolve a problem. World Health Institution in 2017 identified 98.000 patients died every year because of bad decision making. One strategy in the transformation of organizations in health services today is empowerment. Empowerment is a leadership design that can influence a nurse in decision making. The study aims to know the influence of empowerment leadership on the nurse’s decision making. The method in this paper is a literature review. Search for research articles using a database of sciences from Google Scholar, Science Directs, Clinical Key and the final results found 10 articles to be reviewed. Results: 5 empowerment resources can be used by nurses in improving decision making. The empowerment that contains reward, coercive, expert, referent, and legitimate can be used by nurses in improving decision making Result: 5 sources of empowerment can be used by nurses in improving decision making. The empowerment that contains reward, coercive, expert, referent, and legitimate can be used by nurses in improving decision making. Empowerment leadership style can be an alternative way to improve the quality of nurse decision making. Reward and coercive can influence experience, an expert can influence facts and rational, a referent can affect intuition, and legitimate can affect authority.


2019 ◽  
Vol 26 (6) ◽  
pp. 560-573 ◽  
Author(s):  
Tadeu Fernando Nogueira

Purpose Given the growing recognition that learning plays a crucial role in entrepreneurship, this paper aims to systematically review the literature on entrepreneurial learning (EL), take account of its progress and analyze the unique characteristics of EL as a concept. Design/methodology/approach This paper uses a systematic approach to reviewing the literature on EL and critically assess the EL concept through the criteria of resonance, attributes (involving consistency, fecundity and differentiation), domain and causal utility. Findings A synthesis and assessment of extant literature reveals that a key challenge is the clear articulation of EL as a concept. This paper takes the first steps toward the specification of EL through a discussion of its unique properties. In this respect, the paper proposes the understanding of EL as an undertaking of entrepreneurial (i.e. proactive, exploratory and collaborative) learning behaviors (a crucial component of the EL concept) and recommends the context of new venture creation as an appropriate domain for the study of EL. Research limitations/implications This paper paves the way toward a more robust specification of EL as a concept. Originality/value This systematic literature review initiates a discussion about how EL literature can find convergence on key issues, thus helping the field move forward. It does so by articulating central attributes of the EL concept.


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