Earnings forecasts of female CEOs: quality and consequences

This study examines the voluntary disclosure of earnings forecasts by female CEOs. We find that in the backdrop of increased pressure to perform from investors and other stakeholders, female CEOs tend to issue more earnings forecasts than male CEOs, and those forecasts are more accurate. We also find that while financial analysts generally prefer to follow companies headed by male CEOs, female CEOs’ efforts to issue accurate earnings forecasts pay off, as these efforts help them close the analyst coverage gap. We provide complementary evidence on the disclosure efforts of female CEOs with regard to updates to the forecast and the 10-K report. Lastly, we show that financial analysts rely more on the earnings forecasts of female CEOs, possibly because they recognize female CEOs’ superior forecasting quality. Our results are robust to the use of alternative research designs, including difference-in-difference, propensity score matching, and entropy balancing. Overall, our study documents gender differences in voluntary disclosure by senior management.

MECHANISM OF SENSORINEURAL HEARING LOSS CAUSED BY TYPICAL SCLEROSIS OF COCHLEA

It is difficult to measure the cochlea directly because of the ethical problems and the complexity of cochlear structure. Therefore, finite element model (FEM) can be used as an effective alternative research method. An accurate FEM of the human ear can not only help people understand the mechanisms of sound transmission, but also effectively assess the effects of otologic diseases and guide research on the treatment of hearing loss. In this paper, a three-dimensional (3D) FEM of the human normal cochlea is proposed to study the changes in the biomechanical behavior of the cochlear sensory structure caused by the anterior fissure sclerosis and bottom-turn and apex-turn ossification of the cochlear window. The degree and harm of hearing loss caused by diseases are quantitatively predicted, which can deepen the understanding of the biomechanical mechanism of cochlea, and provide theoretical basis for clinical medicine.

An Alternative Approach to Geometric Harmonization of the Great Mosque in Córdoba

This research constitutes an alternative to proportional composition studies of the original Great Mosque and its four extensions in Córdoba, based on diagonals of a square and rectangles in ratio 1:√2 and 1:√3 (Fernández-Puertas, 2000, 2008). The method for this alternative research consists of graphic analyses by iteration of hypothetical products of the golden section in AutoCAD 2D software conducted on architectural drawings of the original Great Mosque and its four extensions, in reconstruction, according to measurements from the relevant literature. The alternative method insists on geometric harmonization derived from only one starting length in all drawings of same scale. It resulted in the production of a single harmonization pattern based on the golden section, with an additional sequence of a√2/Φn, successively developed for the original monument and its four extensions. It also includes otherwise excluded basic composition elements (minarets) and reveals otherwise hidden proportional qualities. The alternative approach enabled a deduction of algebraic expressions having only one variable for all drawings of the same scale. Their arithmetic values and deviations from real dimensions are calculated. Geometric harmonization by golden section with another starting length is applied to the drawing of the elevation at a different scale.

DETERMINANTS OF ENTREPRENEURIAL INTENTIONS OF UNIVERSITY STUDENTS IN SELECTED POST-COMMUNIST COUNTRIES IN EUROPE: INVESTIGATING CROSS-CULTURAL DIFFERENCES

Main goal of this study is to explore the entrepreneurial intentions of students in selected European post-communist states. The second purpose of the research is to learn about those determinants which, according to the respondents themselves, are essential for the emergence of entrepreneurial intentions. In short, the results of hierarchical multiple OLS regression indicated that the most important factor influencing the entrepreneurial intentions of the surveyed students was entrepreneurial self-efficacy. Moreover, based on estimates of the final regression model, it was identified that dummy variables concerning the respondents’ country significantly moderate the relationship between entrepreneurial self-efficacy and the dependent variable. It can be noted that the strength of the impact of the above-mentioned regressor is closely related to the values of Hofstede’s dimensions of national culture. The obtained results were fully confirmed using an alternative research method, i.e. the ordered logit model. In the second stage of the study, it was revealed that the desire to be independent is the most frequently cited factor motivating the respondents to start their own business. Moreover, using the multiple marginal independence (MMI) testing method, it was found that student responses differ significantly among the examined countries, except for two cases, i.e. Russia and Latvia, and the Czech Republic and Slovakia.

Changing the narrative on COVID-19: Shifting mindsets and teaching practices in higher education

In light of the COVID-19 pandemic, universities around the world urgently suspended face-to-face classes halted practicum field experiences, mandated temporary closures of campuses, and directed faculty to convert face-to-face courses to a hybrid format, all with very little time to prepare. This crisis created unsettled feelings. Varied perceptions along with a narrative of uncertainty, panic, fear, doubt, and dread emerged. Faculty were expected to provide effective learning opportunities and continuous learning experiences with little to no disruption. However, the processes involved in making this happen are elusive and complex. Five faculty from a higher education institution in the United Arab Emirates explored challenges and mechanisms, especially through the process of reflective vignettes. In order to collect and analyze data, collaborative autoethnography was employed as it is a fitting and timely research design and methodology. Collaborative autoethnography is a self-reflection alternative research approach that researchers use during global pandemics. Each vignette offers a first-hand account and experience. The five vignettes highlight tangible solutions and offer salient recommendations that may make the end result of this process smoother and the outcomes more favorable for both faculty and students. Ultimately, the faculty implemented a mindset for the moment and reflexively transformed how they engaged in teaching and learning. Consequently, the faculty moved past negative rhetoric and perception of fear, panic, and chaos, and as such, they changed the narrative on COVID-19.

UK Research Ethics Committee’s review of the global first SARS-CoV-2 human infection challenge studies

This paper describes the UK Research Ethics Committee’s (REC) preparations and review of the global first SARS-CoV-2 human infection challenge studies. To frame our review, we used the WHO guidance and our UK Health Research Authority ethical review framework. The WHO criteria covered most issues we were concerned about, but we would recommend one further criterion directing RECs to consider alternative research designs. Could research questions be equally well answered by less intrusive studies? The committee met virtually, ensuring broad representation across the UK nations and also ensuring applicants could attend easily. We worked in collaboration with the applicants but while we recognise that such proximity might raise the accusation of ‘collusion’, we made every effort to maintain ‘moral distance’ and all decisions were made by the committee alone. Prior existing processes and policy facilitated training and review but even with this preparation, review took time and this could have hindered a rapid response to the emergency. Review for the various follow-on studies will now be speedier and once the pandemic has subsided, our group could be reconvened in future emergencies. In conclusion, we have tried to make decisions in good faith. We know there is controversy and disagreement and reasonable people may feel we have made the wrong decision. A more detailed analysis, built on the WHO guidance, is provided in online supplemental material.

Exploring Morphosyntax-related Semantic and Pragmatic Dimension Losses in Three English Translations of the Meanings of Sūrah AlKahf: A Comparative Pragmalinguistic Analytical Study

The current research paper explores some morphosyntax-related semantic and pragmatic dimension losses in three English translations of the meanings of Sūrah AlKahf of Mohammed A.S Abdel- Hakeem, Mohammed M. Pickthall, and Mohammed Khan and Mohammed Taj Al-Din Al-Hilai . Also, the study aims at probing the reasons that lead to these semantic and pragmatic losses, either partial or complete. The two researchers utilized the qualitative descriptive paradigm, which is proper and apt to this study because the Holy Quran rendition is multiplex and cannot be deeply examined adopting another alternative research paradigm. Markedly, the qualitative descriptive paradigm is apt to analyze the data extracted from the three translations of Mohammed A.S Abdel- Hakeem, Mohammed M. Pickthall, and Mohammed Khan and Mohammed Taj Al-Din Al-Hilai Abdel of Surah AlKahf .The study indicated losses in renditions, tense, verbs, losses of consistency and morphosyntax grouping, and culture-specific terms. The study also revealed that the morphosyntax-related semantic and pragmatic dimension losses might lead to meaning losses, fixed expressions, idioms, or culture-specific terms. This study recommends that the translators of the Holy Quran in general and the translators of Surah AlKahf, notably, employ suitable translation strategies to decrease the morphosyntax-related semantic and pragmatic dimension losses in the translation of the Holy Quran.

ORGANIZATIONAL CONFLICT: IS WHAT WE LOOK AT OR THE PERSPECTIVE WE LOOK FROM MORE IMPORTANT?

This study examined organizational conflict using two alternative research methods. In Study I qualitative data was raised via interviews on workplace conflicts from 40 faculty members and research assistants employed in a public university. In Study II vignettes of conflict scenarios were presented to participants and data were raised from 170 graduate and doctorate students. Vignettes differed in terms of the perspective it assumed; consisting of the subordinate, manager, and the neutral observer perspective. Participants were asked to report their affective reactions (negative and positive), conflict management style (collaborating, compromising, accomodating, avoiding and competing) and ethical evaluations (employee and manager) with regards to the vignettes. Content analysis of interviews revealed that injustice, differences of opinions and miscommunication were among the most frequently reported themes of conflict. Variance analyses were carried out for the vignette study on the above mentioned dependent variables. Main effect of perspective was found for most of the variables, such that subordinate perspective participants experienced higher levels of negative affect in reponse to the conflict; neutral perspective reported higher levels of the use of compromising strategy while subordinate perspective had significantly higher levels of avoiding, accomodating, and competing. In terms of the ethical evaluations of the subordinate and manager characters of the scenarios, each perspective perceived itself as more ethical than the other party. These findings point out the importance of perspective taking and empathy in organizational conflict. Practical implications for conflict resolution are discussed in light of the study findings. Keywords Organizational conflict, qualitative research, business ethics, affect, perspective taking

Arms imports in the wake of embargoes

Do states circumvent embargoes by supplying weapons across borders to sanctioned countries? We report evidence that arms imports systematically increase in the neighborhood of conflict states under an embargo. Using several alternative research-design specifications, we contend that this pattern is consistent with arms exporters shifting the arms trade to neighbors of conflict states under sanctions, where it is easier to move arms clandestinely across the border. Despite the lack of direct evidence of clandestine cross-border trafficking, this research contributes to the development of more sophisticated screening tools to identify potential non-compliers with arms embargoes for direct follow-up investigations.