Management Deception, Big-Bath Accounting, and Information Asymmetry: Evidence from Linguistic Analysis

2018 ◽  
Author(s):  
Ole-Kristian Hope ◽  
Jingjing Wang
2019 ◽  
Vol 3 (2) ◽  
pp. 225-243 ◽  
Author(s):  
Rich Hall

Providers of higher education have a legal responsibility to provide accurate information to students. In an increasingly marketized sector, however, promotional imperatives place pressure on providers to ‘sell’ degrees to students. Given the indeterminate nature of popular music careers, not to mention the ‘intangible product’ that is higher education, the implicit or explicit indication of an assurance of career success upon completion of the degree could be regarded as being overstated. This article brings to bear a qualitative linguistic analysis of the terms and constructed meanings implied within promotional literature across a range of performance-based popular music degrees. It suggests that language in this context functions in a performative sense and can perpetuate questionable conceptions of popular music careers and the efficacy of degree courses. The article concludes with suggestions of improvements that might be made across the sector in the promotion of popular music degree programmes.


2020 ◽  
Vol 11 (2) ◽  
pp. 173-188
Author(s):  
Joo-Hwan Kim ◽  
Jin-Woo Park

2019 ◽  
Vol 5 (1) ◽  
pp. 38-49 ◽  
Author(s):  
B. K. Handoyo ◽  
M. R. Mashudi ◽  
H. P. Ipung

Current supply chain methods are having difficulties in resolving problems arising from the lack of trust in supply chains. The root reason lies in two challenges brought to the traditional mechanism: self-interests of supply chain members and information asymmetry in production processes. Blockchain is a promising technology to address these problems. The key objective of this paper is to present qualitative analysis for blockchain in supply chain as the decision-making framework to implement this new technology. The analysis method used Val IT business case framework, validated by the expert judgements. The further study needs to be elaborated by either the existing organization that use blockchain or assessment by the organization that will use blockchain to improve their supply chain management.


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