bluuebunny/crossref_metadata_2025_split huggingface dataset:
Australasian cash flow reporting regulation: value relevant?
Authors: Malone Christopher B. , Wongchoti Udomsak , Mitchell Alan J. 
Published: November 2011

PurposeThis paper provides empirical support for the introduction of cash flow disclosure regulation issued by Australasian accounting bodies, AASB and NZICA (formerly NZSA), between 1987 and 1992.Design/methodology/approachThe empirical analysis uses a long window event study format on a panel of 5,368 firm‐year observations between 1996 and 2005.FindingsThe cash flow disclosures required in the regulation are associated with significant abnormal return responses. These effects are robust to the inclusion of other factors linked to abnormal returns such as movements in profitability, size and leverage. We also find support for the proposition that the cash flow effects are conditioned on the quality of the firm, as proxied by q. The market is better and more easily informed with the information required under the revised reporting regime.Research limitations/implicationsThe analysis would have been improved with better access to pre‐reform period data.Originality/valueThere is no other study on Australasian markets which looks at the value impacts of cash flow information in relation to this regulatory change. Such a study has also never been done on New Zealand companies.
Goodwill impairment testing under IFRS: a false impossible shore?
Authors: Carlin Tyrone M. , Finch Nigel 
Published: November 2011

PurposeThe purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to provide evidence of the extent of compliance with respect to the disclosure requirements of international financial reporting standards (IFRS).Design/methodology/approachThe research question is addressed using an empirical archival approach with an emphasis on note‐form disclosures in the audited financial accounts of 200 goodwill‐intensive firms listed on the Australian Securities Exchange at 2006. The disclosures regarding impairment testing methodologies along with key input variables for the estimation of recoverable amounts are catalogued and an assessment is made of the extent to which such disclosures confirm with the requirement of AASB136.FindingsThe results provide evidence of systematic non‐compliance with the disclosure requirements of the IFRS goodwill impairment testing regime on the part of large listed Australian firms. Insight is gained into the level of difficulty experienced by large, sophisticated and well‐resourced organisations in confronting the challenges associated with changing their financial reporting practices at the time of mandatory adoption of IFRS in Australia.Originality/valueWhile previous goodwill impairment testing studies have examined discount rate selection by reporting entities as one input variable solely under the value in use method, this paper provides empirical insights into all aspects of goodwill impairment testing for value in use, fair value and mixed method firms, cataloguing growth rate and forecast period disclosures. The paper provides a baseline study of compliance quality at the inception of IFRS in Australia.
How judges decide: lesbian/gay identity and social cognition
Authors: Brower Todd 
Published: November 2011

PurposeBorrowing from the literature on social cognition and schema theory, the purpose of this paper is to examine sexual orientation and sex discrimination, to critique and refine that doctrine, particularly when traditional gender roles are enforced in workplaces. The insights of cognitive schemas on lesbian and gay identity are employed to link models of judicial decision making and gender/sexual orientation.Design/methodology/approachMethodologically, the paper is located in the sociolegal tradition, but also uses case analysis to supplement and advance its thesis. Because US nondiscrimination law distinguishes between sexuality and gender discrimination, it provides a unique laboratory to critique not only American law, but the structure of nondiscrimination law generally.FindingsJudges' and others' schemas of lesbian and gay men suggest explanations for the analytical confusion in nondiscrimination law. Additionally, the paper's specific findings both supplement and question aspects of extant models of judicial decision making and gender/sexuality.Originality/valueSocial cognition framework enables judges and commentators to reconceptualize facts and relevant doctrine in gender and sexual orientation discrimination cases and to critique some fundamental assumptions of nondiscrimination law. Further, because the paper bridges judicial decision making and gender/sexuality, researchers in those areas can use this analysis of a specific legal context to provide additional insights into how those models work and their underlying, hidden assumptions. This is a conference paper based on this author's work on schema theory and sexual orientation identity in nondiscrimination law.
Sexual equality and diversity in UK local councils
Authors: Senyucel Zorlu , Phillpott Stephen 
Published: November 2011

PurposeThe purpose of this paper is to examine the effects of the recent introduction of equality and diversity initiatives to the workplace in the UK public sector. It provides an overview of the changing work patterns through the experiences of lesbian, gay and bisexual (LGB) employees in UK local councils.Design/methodology/approachA case study has been conducted into the perceptions of managers and staff around council's approach and its impact on equality and diversity issues through a quantitative survey and a set of semi‐structured qualitative interviews. A framework of equality and diversity is constructed to create much needed linkages between the organisation's policies, processes and culture.FindingsThe study has revealed that despite a lack of promotion of the equalities framework, the “hard” notion of equality and diversity is understood and embedded in many parts of the organisation. However, there is little evidence that councils are perceived to have a clear organisational equality and diversity strategy, and there is little activity intended to encourage active discussion around the issue of sexual orientation, inhibiting the development of “soft” knowledge and of confidence in managing day‐to‐day issues of sexual orientation.Originality/valueThe paper illuminates the effectiveness of equality and diversity management strategies focusing on sexual orientation in UK local councils. The findings should be of value to policy makers who need to understand the needs of a diverse workforce in order to plan new ways of managing equality and diversity.
Spirals of silence?
Authors: Colgan Fiona , McKearney Aidan 
Published: November 2011

PurposeThis editorial introduces the papers within the special issue and outlines their contribution to the emerging and evolving study of sexuality and sexual orientation in organisation and management studies.Design/methodology/approachA review of some key themes within the literature on sexuality and sexual orientation is provided prior to drawing out key points within the submitted papers and considering how they contribute to this literature.FindingsThese six papers make an important contribution to the fast‐changing and evolving study of sexuality and sexual orientation in organisations and the development and implementation of equality and diversity policy and practice.Originality/valueThe editorial refers to papers presented at the Equality Diversity and Inclusion Conference held in Istanbul, July 2009, which included a stream entitled: “Spirals of silence? Tackling the ‘invisibility’ of the sexual orientation strand and sexuality in academic research and in organisation equality and diversity policy and practice” which can lead to reflections on the processes of voice and silence as these pertain to the discussion of sexuality and sexual orientation issues in academic organisations and at academic and practitioner conferences.
Numerical simulation of the mechanical behaviour of porous concrete
Authors: Lian Chunqi , Zhuge Yan , Beecham Simon 
Published: November 2011

PurposePorous concrete is a mixture of open‐graded coarse aggregate, water and cement. It is also occasionally referred to as no‐fines concrete or pervious concrete. Due to its high infiltration capacity, it is viewed as an environmentally sustainable paving material for use in urban drainage systems since it can lead to reduced flooding and to the possibilities of stormwater harvesting and reuse. However, the high porosity is due in the main part to the lack of fine aggregate particles used in the manufacture of porous concrete. The purpose of this paper is to present a numerical method to understand more fully the structural properties of porous concrete. This method will provide a useful tool for engineers to design with confidence higher strength porous concrete systems.Design/methodology/approachIn the method, porous concrete is modelled using a discrete element method (DEM). The mechanical behaviour of a porous concrete sample subjected to compressive and tensile forces is estimated using two‐dimensional Particle Flow Code (PFC2D).FindingsThree numerical examples are given to verify the model. A comprehensive set of micro‐parameters particularly suitable for porous concrete is proposed. The accuracy and effectiveness of simulation are confirmed by comparison with experimental results and empirical equations.Originality/valueThe experimental investigations for porous concrete described in this paper have been designed and conducted by the authors. In addition, the type of two dimensional PFC analysis presented has rarely been used to model porous concrete strength characteristics and from the results presented in this paper, this analysis technique has good potential for predicting its mechanical properties.
On accelerated symmetric stiffness techniques for non‐associated plasticity with application to soil problems
Authors: Chen Xi , Cheng Yong‐Gang 
Published: November 2011

PurposeThe initial stiffness method has been extensively adopted for elasto‐plastic finite element analysis. The main problem associated with the initial stiffness method, however, is its slow convergence, even when it is used in conjunction with acceleration techniques. The Newton‐Raphson method has a rapid convergence rate, but its implementation resorts to non‐symmetric linear solvers, and hence the memory requirement may be high. The purpose of this paper is to develop more advanced solution techniques which may overcome the above problems associated with the initial stiffness method and the Newton‐Raphson method.Design/methodology/approachIn this work, the accelerated symmetric stiffness matrix methods, which cover the accelerated initial stiffness methods as special cases, are proposed for non‐associated plasticity. Within the computational framework for the accelerated symmetric stiffness matrix techniques, some symmetric stiffness matrix candidates are investigated and evaluated.FindingsNumerical results indicate that for the accelerated symmetric stiffness methods, the elasto‐plastic constitutive matrix, which is constructed by mapping the yield surface of the equivalent material to the plastic potential surface, appears to be appealing. Even when combined with the Krylov iterative solver using a loose convergence criterion, they may still provide good nonlinear convergence rates.Originality/valueCompared to the work by Sloan et al., the novelty of this study is that a symmetric stiffness matrix is proposed to be used in conjunction with acceleration schemes and it is shown to be more appealing; it is assembled from the elasto‐plastic constitutive matrix by mapping the yield surface of the equivalent material to the plastic potential surface. The advantage of combining the proposed accelerated symmetric stiffness techniques with the Krylov subspace iterative methods for large‐scale applications is also emphasized.
Auditor independence
Authors: Wines Graeme 
Published: November 2011

PurposeThe purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market – auditors, financial report preparers and financial report users.Design/methodology/approachThe paper utilises the measurement of meaning framework (semantic differential analysis) originally proposed by Osgood et al. in 1957. The framework is used to investigate the extent to which there is shared meaning (agreement in interpretations) of the independence concept, in response to alternative audit engagement case contexts, between key parties to the financial reporting communication process. The study's research data was collected in the period March 2004‐May 2005.FindingsFindings indicate a robust and stable single‐factor cognitive structure within which the research participants interpret the connotative meaning of the auditor independence concept. An analysis of the experimental cases finds similarities in connotations (interpretations) of an audit firm's independence for the participant groups for most cases, with the exception of cases involving the joint provision of audit and non‐audit (taxation) services.Research limitations/implicationsThe usual external validity threat that applies to experimental research generally applies to the study. That is, the results may not be generalisable to settings beyond those examined in the study. An important implication of the study is that it emphasises the continuing problematic nature of the joint provision of audit and non‐audit services, even in situations where the non‐audit services comprise only traditional taxation services.Originality/valueThe study is the first to examine the concept of auditor independence by means of the Osgood et al. measurement of meaning research framework using, as research participants, the three major groups on the demand and supply sides of the audit services market.
Auditing and reporting in Europe: an analysis using country‐level data
Authors: Krishansing Boolaky Pran 
Published: November 2011

PurposeThis paper aims to investigate the determinants of the strength of auditing and reporting standards (SARS) in 41 European countries. It posits that there are a number of country‐level determinants for the SARS and these determinants are grouped into four main categories: legal framework, corporate governance, market and higher education. This study aims to expand the domain of auditing and reporting by using country‐level data than is usually found in the auditing literature.Design/methodology/approachData were accessed from the World Economic Forum (WEF) Report (2009), World Bank Reports on Observation of Standards and Codes (ROSC) and the International Federation of Accountants (IFAC). The ROSC was used to synthesise the status of auditing in the 41 countries, whereas the IFAC report was used to determine the adoption of international standards on auditing. Data on SARS and its determinants were gathered from the WEF Report to empirically examine the validity of the hypotheses. The ranks of SARS were regressed on the ranks of its determinants.FindingsThis paper provides additional empirical evidence on SARS in Europe. It suggests that, in addition to extant literature, judicial independence and efficiency of the legal framework, ethical behaviour of firms, efficacy of corporate boards, strengths of the stock market and extent of staff training in the European countries impact on its SARS.Research limitations/implicationsBecause the ROSC are not available for all the European countries, this study could not comment on the status of auditing for all the 41 countries. Second, had the countries been grouped into developed, emerging and developing, the determinants of SARS could be different.Practical implicationsThis paper emphasises the importance of the efficiency of legal framework, corporate governance and the training of staff to maintain a reasonable SARS.Originality/valueThis study fills the research gap regarding the absence of an empirical cross‐country study on the determinants of the SARS in Europe
Earnings management and board oversight: an international comparison
Authors: Jouber Habib , Fakhfakh Hamadi 
Published: November 2011

PurposeThis paper attempts to investigate the relationships between the board of directors' characteristics and earnings management being a proxy of earnings quality in two separate countries, France and Canada. Specifically, it aims to investigate how certain contextual features affect differently earnings management behavior, and to reveal which factors are the most prominent incentives of management discretion in both cases.Design/methodology/approachThe paper uses a performance matched discretionary accruals (PMDA) measure as a proxy for earnings management. Three separate panel‐regressions are then performed on a full sample, comprising a French sub‐sample and a Canadian sub‐sample, to detect board characteristics and institutional features' impacts on the PMDA. Regressions are based on a panel of 180 French and Canadian listed firms' data over the period 2006‐2008.FindingsEvidence shows that CEO stock ownership, independent monitoring and institutional investor's property are strong earnings management determinants in both the French and Canadian frameworks. Nevertheless, leadership structure and board size seem to be neutral. Furthermore, French firms show specific earnings management incentives which are related to high ownership concentration, low equity widespread and high contractual debt costs. Dominant minority ownership and capital market forces are the key earnings management incentives in the Canadian context. These findings are robust to alternative sensitivity tests.Research limitations/implicationsEven though the findings answer some questions, earnings management incentives are still to be decided. Future research could further highlight the impact of contractual, legal, cultural, ethical and political country‐specific factors related to financial reporting.Originality/valueThis paper investigates how an effective board of directors is able to provide a monitoring mechanism to ensure high quality of earnings. Moreover, it builds on cross‐country variations in corporate governance features and contextual‐specific factors to reveal earnings management behavior's incentives in two separate environments, namely French and Canadian ones. The underlying promise is that poor corporate governance (weak board monitoring), high ownership concentration, and intensive financial market forces create incentives that largely influence manager's willingness to report earnings that don't reflect a firm's true performance.
Determinants of corporate reporting on the internet
Authors: Uyar Ali 
Published: November 2011

PurposeThe primary objective of this study is to investigate the utilization of the internet by the Turkish companies listed on the Istanbul Stock Exchange (ISE) for corporate reporting; to determine the company characteristics that influence the information disclosure level on the internet; and to investigate whether there is a significant difference between the firms listed in the Corporate Governance Index of the ISE and those that are not, in terms of level of disclosure on the corporate web sites.Design/methodology/approachThe methodology of the study was content analysis of corporate web sites of corporations listed on the ISE.FindingsFirms, which are listed in the ISE Corporate Governance Index (XCORP), disclose significantly more information on corporate web sites compared to the firms that are not listed in the XCORP. In addition, the results indicate that firm size and being listed in the XCORP are significant explanatory variables for the total disclosure score on the corporate web sites, while industry and profitability are not.Research limitations/implicationsSince the study was conducted on a sample of listed companies on the ISE, the findings are not necessarily representative of non‐listed companies.Originality/valueThe study contributes to the scarce literature on internet reporting in developing countries and it incorporates the XCORP in the predictors of information disclosure level on corporate web sites.
The elimination of whiskers from electroplated tin
Authors: Milad George 
Published: November 2011

PurposeThe purpose of this paper is to present new developments in electrolytic tin plating designed to eliminate the formation of whiskers over time, when tin is plated on copper.Design/methodology/approachTwo main approaches were undertaken to achieve the desired results. The first was modification of the copper substrate prior to plating and the second was to modify the crystal structure of the tin deposit.FindingsWith the use of specific additives to the tin plating bath it was possible to achieve a crystal structure similar to that of the non‐whiskering tin/lead.Research limitations/implicationsThe technology is presently available commercially to plate electronic parts such as connectors and lead frames, etc.Originality/valueThe paper details a modified electroplating tin bath that produces a deposit that will not form whiskers over time.
Libraries matter – “education and community”
Authors: Massis Bruce E. 
Published: November 2011

PurposeThe purpose of this column is to provide a snapshot of the environment in which, in a down economy, libraries bearing the brunt of an outcry to limit or eliminate service for reasons of economic expediency, must continue to voice the impact they have on education and the community to their legislators and funding sources and seek solutions to ensure future viability.Design/methodology/approachThe article takes the form of a literature review and commentary on a topic that has been addressed by colleague institutions.FindingsIf one solution to serve education and the community lies is the creation of more joint‐use library facilities, then such creativity in seeking out this and other inventive and resourceful solutions must be viewed seriously in an effort to ensure quality library service into the future.Originality/valueThe value in addressing this issue is to suggest the need for creative planning to ensure the future viability of libraries.
EBLIP6 conference – valuing knowledge and expertise (27‐30 June 2011)
Authors: Harper Ray 
Published: November 2011

PurposeThe purpose of this paper is to provide a summary of the key themes and content of the Evidence Based Library and Information Practice 6 conference, held at the University of Salford (UK) in June 2011.Design/methodology/approachThe paper summarises the content, themes and issues discussed during this conference.FindingsThis conference covered a number of themes highly relevant to current library and information practitioners and researchers. These included the link between research and practice; the validity of different types of evidence; and the importance of addressing local needs with local evidence.Originality/valueThe conference provided an insight into the key issues around evidence‐based practice in librarianship and information science, and suggested several areas where future development may be possible.