bluuebunny/crossref_metadata_2025_split huggingface dataset:
Effect of IFRS adoption on financial reporting quality
Authors: Bodle Kerry Anne , Cybinski Patti J. , Monem Reza 
Published: September 2016

Purpose
The purpose of this paper is to investigate whether International Financial Reporting Standards (IFRS)-based data improve bankruptcy prediction over Australian Generally Accepted Accounting Principles (AGAAP)-based data. In doing so, this paper focuses on intangibles because conservative accounting rules for intangibles under IFRS required managers to write off substantial amounts of intangibles previously capitalized and revalued upwards under AGAAP. The focus on intangibles is also motivated by empirical evidence that financially distressed firms are more likely to voluntarily capitalize and make upward revaluations of intangibles compared with healthy firms.

Design/methodology/approach
This paper analyses a sample of 46 bankrupt firms and 46 non-bankrupt (healthy) firms using a matched-pair design over the period 1991 to 2004. The authors match control firms on fiscal year, size (total assets), Global Industry Classification Standard-based industry membership and principal activities. Using Altman’s (1968) model, this paper compares the bankruptcy prediction results between bankrupt and non-bankrupt firms for up to five years before bankruptcy. In the tests, the authors use financial statements as reported under AGAAP and two IFRS-based data sets. The IFRS-based datasets are created by considering the adjustments on the AGAAP data required to implement the requirements of IAS 38, IFRS 3 and IAS 36.

Findings
This paper finds that, under IFRS, Altman’s (1968) model consistently predicts bankruptcy for bankrupt firms more accurately than under AGAAP for all of the five years prior to bankruptcy. This greater prediction accuracy emanates from smaller values of the inputs to Altman’s model due to conservative accounting rules for intangibles under IFRS. However, this greater accuracy in bankruptcy prediction comes with larger Type II errors for healthy firms. Overall, the results provide evidence that the switch from AGAAP to IFRS improves the quality of information contained in the financial statements for predicting bankruptcy.

Research limitations/implications
Small sample size and having data available over the required period may limit generalizability of findings.

Originality/value
Although bankruptcy prediction is one of the primary uses of accounting information, the burgeoning literature on the benefits of IFRS adoption has so far neglected the role of IFRS data in bankruptcy prediction. Thus, this paper documents a new benefit of IFRS adoption. In this paper, the authors demonstrate how the restrictions on the ability to capitalize and revalue intangibles enhance the quality of information used to predict bankruptcy. These results provide evidence to international standard setters of what they can expect if their efforts to remove non-restrictive accounting practices for intangibles are abandoned.
Teamwork from accounting graduates: what do employers really expect?
Authors: Paguio Rafael , Jackling Beverley 
Published: September 2016

Purpose
The ability to work effectively in a team is highly regarded by employers of accounting graduates, yet they have expressed concern that many university graduates lack teamwork skills. Furthermore, in the context of the accounting curriculum, a “conceptual vagueness” surrounds a workplace-relevant definition of teamwork. Drawing on the theoretical perspectives of the healthcare sector where teamwork skills are required to be taught and assessed as part of accreditation processes, this study investigates what teamwork means from the perspective of accounting employers.

Design/methodology/approach
Semi-structured interviews were conducted with a purposive sample of employers to acquire descriptions of teamwork observed from graduate recruits. Using an analyst triangulation process, resulting teamwork items were analysed and emerging themes were identified.

Findings
Teamwork in accounting work contexts were identified, confirmed and explained. Mapped against the healthcare teamwork theories, many teamwork items from the interview analysis clustered around the mutual support competency and the dimensions of traits and motives.

Research Limitations/implications
The study was restricted to employers collaborating in one university’s placement program. Further research could investigate more diverse employer groups, determine importance ranking of identified teamwork themes and seek explanations for differences among different employer groups.

Practical implications
An enhanced description of teamwork is significant in supporting student awareness and informing teaching innovations/assessments of this generic skill in the accounting curriculum.

Originality/value
The paper provides a unique contribution of evidence-based descriptions of teamwork expected of accounting graduates, thus addressing conceptual and practical ambiguity of the meaning of teamwork skills in the accounting profession.
The impact of IFRS 7 on the significance of financial instruments disclosure
Authors: Tahat Yasean A. , Dunne Theresa , Fifield Suzanne , Power David M. 
Published: September 2016

Purpose
The main aim of this paper is to investigate Financial Instruments (FIs) disclosures provided by Jordanian listed companies under International Financial Reporting Standard No. 7 (IFRS 7) as compared to those supplied under International Accounting Standards (IAS) 30/32.

Design/methodology/approach
A sample of 82 Jordanian listed companies is used in this monograph. A disclosure index checklist was constructed to measure FI information provided by the sample companies.

Findings
The study finds that a larger number of Jordanian listed companies provided a greater level of FI-related information after IFRS 7 was implemented. Specifically, the sample firms provided 47 per cent of the disclosure index items after implementing IFRS 7 as compared to 30 per cent under IAS 30/32. In addition, the industrial analysis of FI disclosure revealed that the highest level of disclosure was provided by firms in the banking sector over the two periods; these companies disclosed 44 per cent of FI-related items pre-IFRS 7 and 69 per cent of items post-IFRS 7. Moreover, the industrial analysis of FI disclosure pre-and post-implementation of IFRS 7 revealed specific aspects of usefulness. In particular, some components of FI disclosure (Balance Sheet and Fair Value) showed no significant differences within and across sectors post the implementation of IFRS 7, suggesting that the new standard may have enhanced the comparability of such information.

Research limitations/implications
The results provide timely findings to Jordanian authorities who may be trying to evaluate the current reforms adopted; stringent enforcement mechanisms are needed to ensure full compliance with accounting standards. However, the present investigation was conducted on a single nation (Jordan); the circumstances in Jordan gave rise to the importance of the current study. A cross-country comparative analysis is needed in order to examine the application of IFRS 7 in a developing country context.

Practical implications
The results of the current study have a number of implications for policymakers. First, they provide a great deal of insight for the International Accounting Standards Board about the relevance of its standards to countries outside the Western context. In addition, the findings provide valuable insights for policymakers in Jordan who are concerned about the implications of mandatory disclosures.

Originality/value
The analysis of FI disclosure in developing countries in general, and in Jordan in particular has been overlooked by the extant literature and therefore this study is the first of its kind to examine this research issue for a sample of Jordanian firms.
Evidence on why firms use different disclosure outlets
Authors: Feigin Alexey , Ferguson Andrew , Grosse Matthew , Scott Tom 
Published: September 2016

Purpose
The purpose of this study is to consider why firms use different disclosure outlets. The authors argue that the firm's choice of disclosure outlet can be explained by voluntary disclosure theories and investigate whether the market response around different disclosure outlets varies.

Design/methodology/approach
The authors investigate differences in the characteristics of firms purchasing analyst research, holding investor presentations or Open Briefings and compare market reactions around each disclosure event.

Findings
The authors find that firm incentives to reduce information acquisition costs or mitigate disclosure risk affect firm disclosure outlet choice, and mixed evidence in support of talent signalling motivations. There is a lower absolute abnormal return around Open Briefings and a higher signed abnormal return around purchased analyst research.

Research limitations/implications
The research is exploratory in nature and only considers a small subset of disclosure outlets. There may be differences in information content across disclosure outlets.

Originality/value
They show disclosure outlets are not homogenous and provide empirical evidence voluntary disclosure theories help explain differences between firms’ use of disclosure outlets. Considering the growing number of disclosure outlets available, disclosure outlet choice is likely to be an increasingly important topic in accounting research.
Equivalence, equality and equity for prisoners with a borderline intellectual disability: reflections from the UK
Authors: Herrington Victoria 
Published: September 2016

Purpose
The purpose of this paper is to discuss the legislative and policy architecture governing the protection of individuals with an intellectual disability (ID) in the UK, and whether these protections extend to protect those with a borderline ID (BLID) in prison.

Design/methodology/approach
The paper presents policy and legislative analysis.

Findings
This paper argues that the legislative definitions of disability are broad and draw on a needs-based understanding of disability, meaning that those with a BLID – if they experience disability – should be included in these protections. But the clinical definitions of ID that guide access to support services tend to exclude those with a BLID. Notions of horizontal and vertical equity are invoked to examine the spirit of “equivalence” captured in legislative instruments, and how these filter into policy that may ultimately be discriminatory to those with a BLID.

Research limitations/implications
If the founding principle of equality legislation is equivalence, and an argument can be made that those with a BLID are protected from disability discrimination, public authorities will need to reconcile their use of clinical diagnostic cut-offs to justify service provision inside and outside of the prison estate. In essence they are faced with a choice: consider how best to provide equitable support for those with a BLID (which may not necessarily mean identical support), or risk breaching these fundamental rights.

Practical implications
The paper calls into question the extent to which the current suite of ID-related services (both in the community and in prison) fulfil a public authority’s obligations for vertical and horizontal equity that are captured in the disability discrimination legislation. Specifically authorities must consider whether: replicating services in prisons serves the particular needs of the prison population, or is horizontal equity only partial fulfilment? The higher than expected numbers of BLID in prison justify consideration of different services for these different needs? There is an opportunity to rethink the conceptualisation of disability service provision in the National Health Service from one defined by diagnostic bands rather than a socio-ecological understanding of need, and in doing so whether the needs of the BLID group in prison are being suitably met.

Originality/value
The paper provides a line of legal argument and analytical thought useful to those seeking to challenge the non-provision of support for those with a BLID; particularly those who are especially disadvantaged in prison. This paper draws attention to the disconnect between legislative intent and policy operationalisation for those with BLID. Further research and possible legal challenge is needed to clarify whether this amounts to direct or indirect discrimination.
Women prisoners’ sexual victimisation: ongoing vulnerabilities and possible responses
Authors: Bartels Lorana , Easteal Patricia 
Published: September 2016

Purpose
The purpose of this paper is to explore the incidence and impact of exposure to sexual victimisation for women in the criminal justice system. Key ongoing vulnerabilities in respect of mental health and substance abuse, and their contribution to women’s offending, are examined. Treatment responses to address these women’s trauma in custodial settings are then discussed. It is argued that a therapeutic approach is required to provide a holistic response to victimised women offenders. Unfortunately, instead of doing so, many prisons’ ethos and approaches may actually produce a further layer of vulnerability. The paper concludes with commentary on future directions for research and practice.

Design/methodology/approach
The researchers undertook a desk-based literature review, using search terms such as “women”, “corrections”, “sexual abuse and/or victimisation” and “trauma”. The literature was analysed through a feminist framework, adopting a vulnerability paradigm.

Findings
The paper analyses the incidence and impact of sexual victimisation on women prisoners and notes that comprehensive trauma-informed care in custodial settings is needed but highly problematic within a prison context.

Research limitations/implications
The researchers focused primarily on Australia, and the conclusions may therefore be of more limited relevance to imprisoned women in other countries.

Practical implications
The paper suggests good practice requirements for delivering trauma-informed care to victimised women prisoners. Non-custodial alternatives to imprisonment are likely to be more sensitive to many female offenders’ layers of vulnerability.

Originality/value
This paper highlights the relationship between women offenders’ sexual victimisation histories, substance abuse, mental illness and offending behaviour, and demonstrates the need for and challenges in delivering trauma-informed care. The originality derives from the examination of the three rules of abuse (and prisons) and how they correlate with multiple vulnerabilities, which leads to the conclusion that prison is not the best place for rehabilitation of most women.
Watching out for the watchers
Authors: Corbo Crehan Anna , Absalom Michael 
Published: September 2016

Purpose
The purpose of this paper is to enhance the understanding of the situational vulnerabilities faced by police qua police, with a view to identifying the best ways of addressing those vulnerabilities.

Design/methodology/approach
The “theoretical vocabulary for analysing vulnerability” developed by Mackenzie et al. (2014) provides the framework for most of the discussion. Discussions of self-care as developed for other professions have informed the discussion on self-care for police officers.

Findings
The paper draws two key conclusions: that a fuller understanding of police officers’ vulnerability qua police needs to extend to a consideration of officers’ off-duty time, and that police officers need to be better apprised of the situational vulnerabilities they will face qua police officers so that subjective experiences of those vulnerabilities are not unnecessarily traumatic. Finally the paper identifies the need for the professional obligation to engage in efficacious self-care practices to be applied to police officers to ensure responsibility for their situational vulnerabilities is fairly distributed between themselves and their organisation.

Practical implications
The insights identified in the paper have implications for better addressing the ways in which police officers cope, and are assisted to cope, with the distressing and disturbing aspects of their work.

Originality/value
A clear need for better understanding of, and responses to, the vulnerabilities to which police work gives rise is required, given current rates of suicide, and mental and psychological injury amongst police officers.
Queries in authentic work tasks: the effects of task type and complexity
Authors: Saastamoinen Miamaria , Järvelin Kalervo 
Published: September 2016

Purpose
The purpose of this paper is to investigate information retrieval (IR) in the context of authentic work tasks (WTs), as compared to traditional experimental IR study designs.

Design/methodology/approach
The participants were 22 professionals working in municipal administration, university research and education, and commercial companies. The data comprise 286 WTs and 420 search tasks (STs). The data were collected in natural situations. It includes transaction logs, video recordings, interviews, observation, and daily questionnaires.

Findings
The analysis included the effects of WT type and complexity on the number of STs, queries, search keys and types of queries. The findings suggest that simple STs are enough to support most WTs. Complex WTs (vs more simple ones) and intellectual WTs (vs communication, support and editing WTs) include more STs than other WT categories.

Research limitations/implications
Further research should address the problems related to controllability of field studies and enhance the use of realistic WT situations in test-based studies, as well.

Originality/value
The study is an attempt to bring traditional IR studies and realistic research settings closer to each other. Using authentic WTs when studying IR is still rare. The representativeness of the WT/ST types used in interactive IR experiments should be carefully addressed: in the work flow, people seldom consciously recognise separate “STs”. This means that STs may mainly be an academic construct even to the point that studying IR without a decent context does violence to the further understanding of the phenomenon.
Intellectual capital of a board of directors and its elements: introduction to the concepts
Authors: Berezinets Irina , Garanina Tatiana , Ilina Yulia 
Published: September 2016

PurposeThe purpose of this paper is to define the contribution of intellectual capital (IC) of the board of directors (BDs) in generating IC of a company, to develop a definition of the IC of the BDs, as well as two of its major elements: human capital (knowledge, skills, and experience of board members, etc.), and social capital (relationships and networking opportunities of board members), and to clarify the relationship between these elements and financial performance indicators of companies based on a literature review on the topic.Design/methodology/approachA literature review and analysis was applied as this study’s research design.FindingsThe authors suggest that IC is generated not only by company staff, but also by governing bodies, particularly the BDs, whose members are not always under contract with the company in the traditional sense. Members of the board use their knowledge, experience, and networking opportunities to build IC for effective monitoring, advising, and providing the company with resources. In this sense, the BDs serves as a source of IC for a company, being the main internal corporate governance mechanism that leads to value creation in a company, taking into consideration the interests of all stakeholders.Practical implicationsThe research indicates that the personal characteristics of board members may influence the performance of a company. Therefore, companies should be recommended to carefully select candidates for nomination to the board.Originality/valueThis study contributes to further development of the concept of IC of the BDs by bringing together the theory in the field and the empirical results of studies on the various elements of board capital in a company’s value creation.
The impact of intellectual capital on innovation generation and adoption
Authors: Dost Mir , Badir Yuosre F. , Ali Zeeshan , Tariq Adeel 
Published: September 2016

PurposeThe purpose of this paper is to measure the separate and interrelated effects of three aspects of intellectual capital (human, social and organizational capital) on innovation generation and adoption.Design/methodology/approachData were collected from 318 respondents’ of chemical firms. This study used multiple regression analysis to analyze the influence of human, organizational and social capital on innovation generation and adoption.FindingsResults suggest that organizational capital exerts significantly positive impact on innovation adoption. In the same vein, social capital exerts significantly positive impact on both innovation generation and adoption. Moreover, interaction of social capital further strengthens the influence of organizational capital on innovation adoption. Contrary to hypotheses, human capital does not exert significant influence on innovation generation. However, interaction of social capital further strengthens the impact of human capital on innovation generation.Practical implicationsFindings offer implications for modern managers to utilize the knowledge that resides in firm’s different locations. It also enhances managerial ability to identify and apply these knowledge resources to expedite innovation generation and adoption.Originality/valueInnovation generation and adoption plays a critical role in firm’s acquiring success and competitive advantage, yet the influence of intellectual capital on innovation generation and adoption mostly remains as unexplained puzzle. This study contributes to knowledge-innovation literature by examining the missing link between different types of knowledge and innovation generation and adoption. It also helps to comprehend the enabling factors through which firms capitalize upon, and obtain, a sustainable competitive advantage.