scholarly journals Before the Ink Is Dry: Does Sustainability Reduce Earnings Management? Theoretical Perspective

2021 ◽  
Vol 11 (3) ◽  
pp. 97
Author(s):  
Ahmad Alwadhan ◽  
Suzan Abed
Keyword(s):  
Earnings Management ◽  
Environmental Sustainability ◽  
Theoretical Perspective ◽  
Three Dimensions ◽  
Future Research ◽  
Negative Contribution ◽  
Sustainability Disclosure ◽  
Insightful Analysis ◽  
Definition Of ◽  
Sustainability Report

This paper reviews the field of sustainability to develop insights into earnings management studies and outline future research opportunities. We find that most previous studies use integrated reports measured by three dimensions of social, economic and environmental sustainability. These three dimensions are interrelated and communicate with each other to formulate the definition of sustainability. And the sustainability report should provide a balanced disclosure of sustainability performance, including both positive and negative contribution. This paper offers an insightful analysis into sustainability disclosure to support the analysis of IR benefits to balance the current literature that overlooks the benefits of IR.

scholarly journals Sustainability in Participatory Sports Events: The Development of a Research Instrument and Empirical Insights

2021 ◽  
Vol 13 (11) ◽  
pp. 6034
Author(s):  
Ine Hugaerts ◽  
Jeroen Scheerder ◽  
Kobe Helsen ◽  
Joris Corthouts ◽  
Erik Thibaut ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Environmental Sustainability ◽  
Online Survey ◽  
Three Dimensions ◽  
Future Research ◽  
Validity And Reliability ◽  
Research Instrument ◽  
Sports Events ◽  
The Social ◽  
Development Goals

The United Nations (UN) considers sports as an important enabler of sustainable development. The popular and fast-growing Participatory Sports Event (PSE) sector can play an important role in this regard, however, research that measures and reports sustainability in PSEs is scarce. Therefore, the aim of this paper was to construct and validate a research instrument based on the UN’s sustainable development goals, and to examine sustainability in PSEs. To this end, an online survey was administered among a representative sample of 303 PSE organisers, located in Flanders, Belgium. A confirmatory factor analysis affirmed the social, economic and environmental dimensions of the instrument and provided evidence for its validity and reliability. The results reveal significant discrepancies between the three dimensions, with a noticeable lower score for environmental sustainability compared to social and economic sustainability. Furthermore, challenges are highlighted in the field of the civil society sector and in walking sports events. The findings also indicate that large-sized events are more likely to be sustainable. The current study can act as a foundation for future research on sustainability in PSEs and can assist PSE organisers and policymakers to increase the sustainability-related performance of the sector.

Exploring children’s socialization to three dimensions of sustainability

2014 ◽  
Vol 15 (2) ◽  
pp. 125-137 ◽  
Author(s):  
Julie Elizabeth Francis ◽  
Teresa Davis
Keyword(s):  
Curriculum Design ◽  
Environmental Sustainability ◽  
Three Dimensions ◽  
Future Research ◽  
Unique Contribution ◽  
Cultural Groups ◽  
Content Type ◽  
Practical Applications ◽  
Sustainability Curriculum ◽  
Socializing Agents

Purpose – This study aims to examine aspects of children’s sustainability socialization. Many studies examine children’s attitudes to sustainability. However, few studies build an understanding of how, where and when children are socialized to sustainability. Design/methodology/approach – Interviews with 30 children explore the socializing agents (who), learning situations (where), learning processes (how) and learning effects (what). The study also delineates and compares the environmental, self and social dimensions of sustainability. Findings – Socialization to environmental sustainability is highly structured and formal, and children rarely go beyond the knowledge and actions they are taught. Socialization to the self dimension combines formal and informal mechanisms with a greater propensity for elaboration and generalization. Meanwhile, socialization to societal sustainability involves unstructured and individualized processes and outcomes. Research limitations/implications – This is an exploratory study. Future research could develop scales to measure children’s sustainability dispositions and actions. Researchers could then use such scales to examine the sustainability socialization of children from other demographic and cultural groups. Practical implications – The findings indicate that children are often positively disposed towards sustainability but lack the knowledge and direction needed to exercise this desire. Thus, marketers should more clearly articulate how their product solves a sustainability problem. Social implications – This paper could inform sustainability education policy. It has practical applications in the area of sustainability curriculum design in schools. Originality/value – Being the first study that explores children’s socialization to three dimensions of sustainability, this paper provides a unique contribution to consumer behaviour theory and would be of interest to academics, practitioners and social marketers.

scholarly journals Corporate Sustainability Disclosure: A Leather Industry Perspective

2020 ◽  
Vol 4 (1) ◽  
pp. 44-51 ◽  
Author(s):  
Oluwaseyi Omoloso ◽  
William R. Wise ◽  
Kathleen Mortimer ◽  
Luai Jraisat
Keyword(s):  
Environmental Sustainability ◽  
Social Economic ◽  
Corporate Sustainability ◽  
Good Practice ◽  
Annual Reports ◽  
Future Research ◽  
Leather Industry ◽  
Sustainability Disclosure ◽  
Corporate Social Responsibility Report ◽  
Sustainability Practices

This study aims to identify and compare the key social, economic and environmental sustainability practices in the leather industry. Content analysis was used to analyse extracted sustainability information from either the website, annual report, sustainability report or corporate social responsibility report of six leather-related companies. Review of existing literature assisted in categorising different practices under social, economic and environmental sustainability, while an identification of patterns among practices followed. Findings reveal that companies are observing a good practice of either dedicating a section of their website to revealing their sustainability activities or utilising their sustainability reports or annual reports. Energy efficiency, waste management and reduction of greenhouse gases emission were the most occurring environmental sustainability practices. Health and safety occurred as the dominant social sustainability practice, while economic sustainability practices have not been well defined, providing an opportunity for future research. The study provides a useful resource for managers and companies in the leather supply chain to learn from brands that have been embarking on sustainability efforts and assist them to a better understanding of the concept, in readiness for strategy formulation, implementation and reporting.

scholarly journals Vietnamese university students' perspective on Peter Pan Syndrome

2021 ◽  
Vol 12 (3) ◽  
pp. 576-582
Author(s):  
Hanh My Mai ◽  
Thanh Minh Vo ◽  
Xuan Thi Thanh Nguyen ◽  
Vinh-Long Tran-Chi
Keyword(s):  
University Students ◽  
Undergraduate Students ◽  
Three Dimensions ◽  
Future Research ◽  
Peter Pan ◽  
The People ◽  
Definition Of ◽  
And Coping ◽  
Appropriate Education ◽  
Behavior And Cognition

An increasing number of people, especially university students, are presenting Peter Pan Syndrome in society. Peter Pan Syndrome is a concept used to characterize the person who refuses to comply with the characteristics of the adult when reaching adulthood. The people with Peter Pan Syndrome are immature in emotion, behavior, and cognition. The main objective is to investigate the perception of Peter Pan Syndrome and the level of Peter Pan Syndrome among university students. Convenience sampling was used to collect data from 400 undergraduate students (186 males and 214 females) from three universities in Vietnam. Descriptive and inferential statistics were used to analyze the data. The results revealed that the manifestations of Peter Pan Syndrome in students in three dimensions of emotion, behavior, and cognition. This study contributes to the general discussion underway about the definition of Peter Pan Syndrome and the symptoms of Peter Pan Syndrome. Future research should carefully consider the potential effects of Peter Pan Syndrome among undergraduate students to assist families and educators in developing appropriate education and coping strategies.

scholarly journals On defining shareholder activism: Exploring the terrain for research

2007 ◽  
Vol 4 (2) ◽  
pp. 304-311 ◽  
Author(s):  
Han-Kyun Rho
Keyword(s):  
Shareholder Activism ◽  
Three Dimensions ◽  
Future Research ◽  
Current Definition ◽  
Definition Of

It is crucial to clarify the concept of shareholder activism for the study of shareholder activism. So far a couple of scholars (Black, 1990, 1998; Gillan and Starks, 1998; Hernández-López, 2003) have defined shareholder activism but still there is a room for more clarification. This paper tries to clarify the current definition of shareholder activism by introducing three dimensions of the concept – target, actor and action. Finally it will discuss implications of this clarification for future research, especially from the perspective of representativeness and generalizability.

Psychometric Definition of Rorschach Determinant Component Structure

1998 ◽  
Vol 14 (2) ◽  
pp. 116-123 ◽  
Author(s):  
Raymond M. Costello
Keyword(s):  
Lower Order ◽  
Three Dimensions ◽  
Comprehensive System ◽  
Empirical Examination ◽  
Component Structure ◽  
Exner's Comprehensive System ◽  
Factor Analytic ◽  
Confirmatory Factor ◽  
Components Analysis ◽  
Definition Of

This is an empirical examination of Experienced Stimulation (es) and Experience Actual (EA) from Exner's Comprehensive System (CS) for Rorschach's Test, spurred by Kleiger's theoretical critique. Principal components analysis, Cronbach's α, and inter-item correlational analyses were used to test whether 13 determinants used to code Rorschach responses (M, FM, m, CF+C, YF+Y, C'F+C', TF+T, VF+V, FC, FC', FV, FY, FT) are best represented as a one, two, or more-dimensional construct. The 13 determinants appear to reflect three dimensions, a “lower order” sensori-motor dimension (m + CF+C + YF+Y + C'F+C' + TF+T + VF+V) with a suggested label of Modified Experienced Stimulation (MES), a “higher order” sensori-motor dimension (FM + FV + FY + FT) with a suggested label of Modified Experience Potential (MEP), and a third sensori-motor dimension (M+FC+FC') for which the label of Modified Experience Actual (MEA) is suggested. These findings are consistent with Kleiger's arguments and could lead to a refinement of CS constructs by aggregating determinants along lines more theoretically congruous and more internally consistent. A RAMONA model with parameters specified was presented for replication attempts which use confirmatory factor analytic techniques.

Applying personalized medicine to adult severe asthma

2021 ◽  
Vol 42 (1) ◽  
pp. e8-e16 ◽  
Author(s):  
Angelica Tiotiu
Keyword(s):  
Personalized Medicine ◽  
Severe Asthma ◽  
Negative Impact ◽  
Target Therapy ◽  
Asthma Management ◽  
Future Research ◽  
Biologic Therapies ◽  
Eosinophilic Asthma ◽  
Definition Of ◽  
Structured Approach

Background: Severe asthma is a heterogeneous disease that consists of various phenotypes driven by different pathways. Associated with significant morbidity, an important negative impact on the quality of life of patients, and increased health care costs, severe asthma represents a challenge for the clinician. With the introduction of various antibodies that target type 2 inflammation (T2) pathways, severe asthma therapy is gradually moving to a personalized medicine approach. Objective: The purpose of this review was to emphasize the important role of personalized medicine in adult severe asthma management. Methods: An extensive research was conducted in medical literature data bases by applying terms such as “severe asthma” associated with “structured approach,” “comorbidities,” “biomarkers,” “phenotypes/endotypes,” and “biologic therapies.” Results: The management of severe asthma starts with a structured approach to confirm the diagnosis, assess the adherence to medications and identify confounding factors and comorbidities. The definition of phenotypes or endotypes (phenotypes defined by mechanisms and identified through biomarkers) is an important step toward the use of personalized medicine in asthma. Severe allergic and nonallergic eosinophilic asthma are two defined T2 phenotypes for which there are efficacious targeted biologic therapies currently available. Non-T2 phenotype remains to be characterized, and less efficient target therapy exists. Conclusion: Despite important progress in applying personalized medicine to severe asthma, especially in T2 inflammatory phenotypes, future research is needed to find valid biomarkers predictive for the response to available biologic therapies to develop more effective therapies in non-T2 phenotype.

Is Cannabis Tourism Deviant? A Theoretical Perspective

2019 ◽  
Vol 23 (1) ◽  
pp. 71-77 ◽  
Author(s):  
Tianyu Ying ◽  
Jun Wen ◽  
Hairong Shan
Keyword(s):  
Moral Identity ◽  
Deviant Behavior ◽  
Theoretical Perspective ◽  
Research Note ◽  
Future Research ◽  
Research Directions ◽  
Tourism Research ◽  
Self Identity ◽  
Deviant Behaviors ◽  
Future Research Directions

With the growth of cannabis tourism, destinations such as the Netherlands have begun to offer cannabis-related products and services to visitors, including tourists from countries where all drugs are strictly prohibited. Yet limited research has sought to understand cannabis-oriented tourists' efforts to neutralize deviant connotations, namely by justifying or rationalizing misbehavior, when deciding to participate in cannabis tourism. This research note proposes a framework of deviant consumption behavior (DCB) constructed of geographic shifting, self-identity shifting, and moral identity shifting from the perspective of cannabis-oriented tourists to delineate tourists' decision-making process around engaging in deviant behaviors. The proposed framework suggests that previously developed DCB frameworks in the marketing and consumer behavior literature should be adapted for use in outbound tourism research. This research note also highlights areas for debate and investigation regarding cannabis tourists' deviant behavior. Future research directions are provided based on the proposed framework as it applies to deviant tourism research.

Positive Workplaces

2009 ◽  
pp. 578-588
Author(s):  
Fred Luthans ◽  
Carolyn M. Youssef
Keyword(s):  
Organizational Behavior ◽  
Psychological Capital ◽  
Future Research ◽  
Positive Organizational Behavior ◽  
Performance Impact ◽  
Research Directions ◽  
Future Research Directions ◽  
And Performance ◽  
Definition Of ◽  
Psychological Capacities

Over the years, both management practitioners and academics have generally assumed that positive workplaces lead to desired outcomes. Unlike psychology, considerable attention has also been devoted to the study of positive topics such as job satisfaction and organizational commitment. However, to place a scientifically based focus on the role that positivity may play in the development and performance of human resources, and largely stimulated by the positive psychology initiative, positive organizational behavior (POB) and psychological capital (PsyCap) have recently been introduced into the management literature. This chapter first provides an overview of both the historical and contemporary positive approaches to the workplace. Then, more specific attention is given to the meaning and domain of POB and PsyCap. Our definition of POB includes positive psychological capacities or resources that can be validly measured, developed, and have performance impact. The constructs that have been determined so far to best meet these criteria are efficacy, hope, optimism, and resiliency. When combined, they have been demonstrated to form the core construct of what we term psychological capital (PsyCap). A measure of PsyCap is being validated and this chapter references the increasing number of studies indicating that PsyCap can be developed and have performance impact. The chapter concludes with important future research directions that can help better understand and build positive workplaces to meet current and looming challenges.

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