The Covid-19 outbreak, corporate financial distress and earnings management

Aljughaiman, Abdullah A.; Nguyen, Tam; Trinh, Vu Quang; Du, Anqi

doi:10.1016/j.irfa.2023.102675

Is Chief Executive Officer optimistic belief bad for workers? Evidence from corporate employment decisions (2023)
Journal Article
Le, H., Kibria, I., & Jiang, K. (2023). Is Chief Executive Officer optimistic belief bad for workers? Evidence from corporate employment decisions. Human Resource Management Journal, 33(3), 748-762. https://doi.org/10.1111/1748-8583.12521

Using a behavioural approach, we investigate how Chief Executive Officer optimism, defined as a personality trait where a person has optimistic beliefs about the outcome of future events, influences corporate employment decisions. Using data of publi... Read More about Is Chief Executive Officer optimistic belief bad for workers? Evidence from corporate employment decisions.

"Crack on": a qualitative study of care home managers experiences and responses to system-led setbacks during the crisis of the COVID- 19 Pandemic in England (2023)
Journal Article
Marshall, F., Gordon, A. L., Gladman, J. R., & Bishop, S. (2023). "Crack on": a qualitative study of care home managers experiences and responses to system-led setbacks during the crisis of the COVID- 19 Pandemic in England. European Geriatric Medicine, 14(4), 811-821. https://doi.org/10.1007/s41999-023-00804-y

Objectives: To explore care home managers’ experiences of systems working with various organisations, including statutory, third sector and private, during the second wave of the COVID-19 pandemic from Sept 2020 to April 2021 Design: An exploratory q... Read More about "Crack on": a qualitative study of care home managers experiences and responses to system-led setbacks during the crisis of the COVID- 19 Pandemic in England.

A decision support system based on an artificial multiple intelligence system for vegetable crop land allocation problem (2023)
Journal Article
Pitakaso, R., Sethanan, K., Tan, K. H., & Kumar, A. (2023). A decision support system based on an artificial multiple intelligence system for vegetable crop land allocation problem. Annals of Operations Research, https://doi.org/10.1007/s10479-023-05398-z

This research focuses on the development of a novel artificial multiple intelligence system (AMIS), which is more flexible and effective than existing techniques for determining vegetable crop land allocation. Eight intelligence boxes (IBs) have been... Read More about A decision support system based on an artificial multiple intelligence system for vegetable crop land allocation problem.

Entrepreneurial founder's social ties, institutions, and firm's productivity: Evidences from China's newly listed firms (2023)
Journal Article
Teng, D., Hao, B., Sun, X., Cai, Z., & Chen, J. (2023). Entrepreneurial founder's social ties, institutions, and firm's productivity: Evidences from China's newly listed firms. Sustainable Technology and Entrepreneurship, 2(3), Article 100042. https://doi.org/10.1016/j.stae.2023.100042

Social ties, as informal institutions, contribute to firms' performance in emerging economies. Formal market-supporting institutions in emerging economies are in general less developed, social ties cultivated by entrepreneurs thus serve as substitute... Read More about Entrepreneurial founder's social ties, institutions, and firm's productivity: Evidences from China's newly listed firms.

National Innovative City and Green Technology Progress: Empirical Evidence from China (2023)
Journal Article
Liu, B., Li, Z., Yang, X., Wang, J., & Qiu, Z. (2024). National Innovative City and Green Technology Progress: Empirical Evidence from China. Environmental Science and Pollution Research, 31, 36311–36328. https://doi.org/10.1007/s11356-023-27912-3

In this paper, a quasi-natural experiment of national innovative city pilot policy (NICPP) is carried out to investigate the impact of the NICPP on green technology innovation (GTI) and its intrinsic mechanism with the method of difference-indifferen... Read More about National Innovative City and Green Technology Progress: Empirical Evidence from China.

Resource Re-orchestration and firm survival in crisis periods: The role of business models of technology MNEs during COVID-19 (2023)
Journal Article
Attah-Boakye, R., Adams, K., Hernandez-Perdomo, E., Yu, H., & Johansson, J. (2023). Resource Re-orchestration and firm survival in crisis periods: The role of business models of technology MNEs during COVID-19. Technovation, 125, Article 102769. https://doi.org/10.1016/j.technovation.2023.102769

Using data from world-leading digital-driven/technology multinational enterprises (DTMNEs), we draw from the resource orchestration theory to investigate the associations between business model (BM) drivers and firm performance during crisis periods.... Read More about Resource Re-orchestration and firm survival in crisis periods: The role of business models of technology MNEs during COVID-19.

A Sledgehammer to Crack a Nut? Directive 2021/2118 and Exclusions as Antidotes to Vnuk (2023)
Journal Article
Marson, J., & Ferris, K. (2023). A Sledgehammer to Crack a Nut? Directive 2021/2118 and Exclusions as Antidotes to Vnuk. European Public Law, 29(2), 157-180

As part of EU legislation regulating the compulsory insurance of motor vehicles, the Motor Vehicle Insurance Directives (MVID) imposed onto Member States the obligation to ensure that civil liability for vehicles normally based in their territory is... Read More about A Sledgehammer to Crack a Nut? Directive 2021/2118 and Exclusions as Antidotes to Vnuk.

Exploring tourists’ social identities in a similar-others destination: the case of Chinese tourists in North Korea (2023)
Journal Article
Chen, G., Bie, S., Zhang, C., & Li, Z. (2024). Exploring tourists’ social identities in a similar-others destination: the case of Chinese tourists in North Korea. Tourism Review, 79(4), 825-839. https://doi.org/10.1108/TR-11-2022-0593

Purpose: This study aims to contribute to social identity theory in tourism by exploring the reflections of Chinese tourists visiting North Korea and how they negotiate their intergroup identity in this similar-others destination. Design/methodol... Read More about Exploring tourists’ social identities in a similar-others destination: the case of Chinese tourists in North Korea.

Suppliers' perceptions on engaging in smart destinations: Evidence from Ljubljana (2023)
Journal Article
Johnson, A. G., McCabe, S., & Rickly, J. M. (2023). Suppliers' perceptions on engaging in smart destinations: Evidence from Ljubljana. Tourism Management Perspectives, 47, Article 101125. https://doi.org/10.1016/j.tmp.2023.101125

Although it is acknowledged in research and practice that multiple, diverse tourism stakeholders are essential for the development of smart destinations, local tourism supplier participation is still lacking. There is limited understanding of how to... Read More about Suppliers' perceptions on engaging in smart destinations: Evidence from Ljubljana.

Female directorship and ethical corporate governance disclosure practices in highly patriarchal contexts (2023)
Journal Article
Areneke, G., Adegbite, E., Tunyi, A., & Hussain, T. (2023). Female directorship and ethical corporate governance disclosure practices in highly patriarchal contexts. Journal of Business Research, 164, Article 114028. https://doi.org/10.1016/j.jbusres.2023.114028

We examine whether and to what extent female directors impact on ethical CG disclosure practices in a highly patriarchal sub-Saharan African country—Nigeria. Using hand-collected data for 108 listed firms from 2011 to 2017 (756 firm-year observations... Read More about Female directorship and ethical corporate governance disclosure practices in highly patriarchal contexts.

Individual Ambidexterity, Relational Context and Academic Entrepreneurship Performance: Too Much of a Good Thing? (2023)
Journal Article
Chang, Y. Y., Chapman, G., Hughes, P., & Chang, C. Y. (2024). Individual Ambidexterity, Relational Context and Academic Entrepreneurship Performance: Too Much of a Good Thing?. British Journal of Management, 35(2), 750-774. https://doi.org/10.1111/1467-8551.12733

Scholars have called for a better understanding of the performance consequences of individual ambidexterity. In this work, we utilize the context of academic entrepreneurship to study how and why individual ambidexterity impacts academic entrepreneur... Read More about Individual Ambidexterity, Relational Context and Academic Entrepreneurship Performance: Too Much of a Good Thing?.

The S curve: A dynamic view of in ERP evaluation (2023)
Journal Article
Wu, L.-H., Rushikesh Ulhas, K., Tan, K. H., & Wu, L. (2023). The S curve: A dynamic view of in ERP evaluation. Engineering Economist, https://doi.org/10.1080/0013791X.2023.2209080

Most the previous Enterprise resource planning (ERP) works that used real options to evaluate investments are based on the closed-formed basis. A closed formed problem, such as financial assets with predefined exercise price and typical underlying as... Read More about The S curve: A dynamic view of in ERP evaluation.

Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea (2023)
Journal Article
Lim, H. J., & Mali, D. (2023). Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea. Asia-Pacific Financial Markets, 31(1), 53-80. https://doi.org/10.1007/s10690-023-09406-x

Tobin’s Q is an established measure of firm performance, based on investor confidence. However, the association between Tobin’s Q and credit ratings is not well-established in the literature. Using a sample of Korean listed firms over the 2001–2016 s... Read More about Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea.

Co-worker undermining, emotional exhaustion and organisational commitment: the moderating role of servant leadership (2023)
Journal Article
Mostafa, A., Yunus, S., Au, W., & Cai, Z. (2023). Co-worker undermining, emotional exhaustion and organisational commitment: the moderating role of servant leadership. Journal of Managerial Psychology, 38(3), 194-209. https://doi.org/10.1108/JMP-07-2022-0351

Purpose Not much is known about the conditions under which the negative relationship between co-worker undermining and employee outcomes may wax or wane. This study seeks to address this issue by analysing the role of leadership in mitigating the ne... Read More about Co-worker undermining, emotional exhaustion and organisational commitment: the moderating role of servant leadership.

An analysis of audit effort/hour demand based on shareholder ownership power (2023)
Journal Article
Mali, D., & Lim, H. (2023). An analysis of audit effort/hour demand based on shareholder ownership power. Asian Review of Accounting, 31(4), 583-611. https://doi.org/10.1108/ara-10-2022-0248

Purpose: Audit hour reporting is rare internationally. Thus, to what extent shareholders have the power to influence audit effort/hour demand is a question left unanswered. This study aims to use unique South Korean data to determine whether the incr... Read More about An analysis of audit effort/hour demand based on shareholder ownership power.

The influence of protean attitude for women in STEM careers: coping-self efficacy as foundational and strong career identity as outcome (2023)
Journal Article
Blaique, L., Pinnington, A., & Aldabbas, H. (2023). The influence of protean attitude for women in STEM careers: coping-self efficacy as foundational and strong career identity as outcome. Gender in Management: An International Journal, 38(8), 1092-1116. https://doi.org/10.1108/GM-06-2022-0200

Purpose The under-representation of women working in Science, Technology, Engineering and Mathematics (STEM) careers is a persistent problem worldwide. This dilemma is exacerbated by the fact that an insufficient number of women enroll in STEM studi... Read More about The influence of protean attitude for women in STEM careers: coping-self efficacy as foundational and strong career identity as outcome.

Reflections on Peer Interviewing among Paid, Migrant, Live-in Carers in London (2023)
Journal Article
Hewitt, S., Ahlberg, M., Davies, D., Emberson, C., Hussein, S., Milankovics, K., & Turnpenny, A. (2023). Reflections on Peer Interviewing among Paid, Migrant, Live-in Carers in London. British Journal of Social Work, 53(3), 1552-1560. https://doi.org/10.1093/bjsw/bcad043

We have chosen to write about our experiences of peer research among paid, migrant, live in carers in London. The role of a live-in carer is a unique employment arrangement where there are very few legal guidelines and a lack of clear boundaries and... Read More about Reflections on Peer Interviewing among Paid, Migrant, Live-in Carers in London.

Chief financial officer overconfidence and earnings management (2023)
Journal Article
Qiao, L., Adegbite, E., & Nguyen, T. (2023). Chief financial officer overconfidence and earnings management. Accounting Forum, https://doi.org/10.1080/01559982.2023.2196045

This study explores the relationship between overconfident Chief Financial Officers (CFOs) and earnings management. Through the lens of upper echelons and overconfidence theories, and using a large sample of 14,156 observations of US firms from 1999... Read More about Chief financial officer overconfidence and earnings management.

The Covid-19 outbreak, corporate financial distress and earnings management (2023)
Journal Article
Aljughaiman, A. A., Nguyen, T., Trinh, V. Q., & Du, A. (2023). The Covid-19 outbreak, corporate financial distress and earnings management. International Review of Financial Analysis, 88, Article 102675. https://doi.org/10.1016/j.irfa.2023.102675

This study explores the association between the Covid-19 outbreak, corporate financial distress and earnings management practices in China. We investigate whether firms took advantage of the downturn in economic conditions during the pandemic to adju... Read More about The Covid-19 outbreak, corporate financial distress and earnings management.

All Outputs (1773)