Search results for "Organizations"
showing 10 items of 864 documents
Supplementary results from Evolution of male and female choice in polyandrous systems
2017
Model results for high population density, expensive mate choice, and fixed male mating costs
What have we learnt about board gender diversity as a business strategy? The appointment of board subcommittees
2018
This is the pre-peer reviewed version of the following article: What have we learnt about board gender diversity as a business strategy? The appointment of board subcommittees, which has been published in final form at https://doi.org/10.1002/bse.2226. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. This paper explores whether a board's gender diversity influences the voluntary formation of its board subcommittees. Female board directorship may become a business strategy for firms if it affects the appointment of board subcommittees. We hypothesize that the voluntary creation of board subcommittees is affe…
Earnings management of target firms and deal premiums: The role of industry relatedness
2022
This paper contributes to the merger and acquisitions (M&A) literature by providing evidence for the role of industry relatedness in the association between target firms' earnings management (EM) before the deal and the premium offered by the acquirer. We argue that familiarity with the industry's policies and practices is a crucial factor that helps acquirers to see through targets' EM. Our evidence supports this prediction in relation to accounting manipulation as we observe that the income increasing accrual manipulation of the target results in significantly higher premiums offered by acquirers in interindustry deals, which is not the case when targets and acquirers belong to the same i…
Medical Attendance in Air Transportation of Patients
1985
SummaryAir transportation missions of seriously ill or injured patients are subdivided into rescue missions and medical evacuation missions. In 1981, for rescue missions, 29 stationed rescue helicopters were available with an operation radius of 50 km. Their task consisted of securing the primary care for vital risk patients as soon as possible. Medical evacuation missions were realized by helicopter, ambulance aircraft, and airliner. Before take-off a medical briefing was held to diminish the transport-trauma. Patients with cardiopulmonary insufficiency are at risk as simultaneous appearance of acceleration, climbing rate, falling cabin pressure and emotional stress may produce serious com…
COMPLIANCE PROGRAM IN LATVIAS’ BANKING SECTOR: THE RESULTS OF A SURVEY
2012
Regulators more than ever believe an efficient compliance function is a prerequisite for good corporate governance that should restore trust, integrity, and responsibility in the banks, findings in academic research has confirmed mentioned above in many countries. Compliance is key facet of governance because it shows how actually bank meets corporate responsibilities. The new guidelines in September 2011 had been issued by European Banking Authority with more attention to the compliance function. Compliance is very complex function and covers different areas: Anti-money laundering, investment protection, consumer protection, data protection and etc. Compliance complexity arises from severa…
Gender Discrimination and the Monitoring Role of Female Directors Over Accounting Quality
2016
Recent research in accounting suggests female directors exert more stringent monitoring over the financial reporting process than their male counterparts. However, an emerging literature in finance and economics questions whether females in leadership roles significantly differ from their male counterparts. Building on this literature, we re-examine the link between the presence of female directors, gender biases, and financial statements quality. Using a large sample of UK firms we find that a larger percentage of women among independent directors is significantly associated with lower earnings management practices. However, we show that this relation disappears if we focus on firms that d…
Visual Cortex Performs a Sort of Non-linear ICA
2010
Here, the standard V1 cortex model optimized to reproduce image distortion psychophysics is shown to have nice statistical properties, e.g. approximate factorization of the PDF of natural images. These results confirm the efficient encoding hypothesis that aims to explain the organization of biological sensors by information theory arguments.
International place branding through sporting events: a British perspective of the 2008 Beijing Olympics
2012
International audience; The goal of this study is to examine if hosting major sporting events represents a relevant strategy to brand a place ‘internationally’ through brand association transfer and to identify whether or not it should be seen as co-branding process. Based on social representation theory and an abductive research strategy, a survey was carried out among British citizens to identify their opinions about the Olympic Games and the city of Beijing following the organisation of the Games in August 2008. The content and the structure of the social representations were analysed and then compared to determine whether or not a double transfer of associations occurred between the pla…
Sustainability performance and assurance: Influence on reputation
2015
- The positive impact of sustainability on reputation has been assumed but not sufficiently examined. This study probes the veracity of these claims by applying legitimacy and signaling perspectives to examine whether sustainability performance and assurance contribute to corporate reputation. We find superior sustainability performance has a positive association with sustainability reputation. Companies with better performance are also more likely to obtain external assurance of their sustainability disclosure, but assurance does not directly affect reputation. Assurance appears to be a managerial tool associated with the congruence of internal processes rather than a differentiating signa…
Disciplinary Sanctions and Audit Quality: Empirical Evidence from an External Oversight System
2010
This paper provides empirical evidence on the impact of disciplinary sanctions on audit quality, based on the external oversight system set up in Spain in the early nineties. Specifically, we examine the effects of the sanctions imposed by the Institute of Accounting and Auditing (ICAC), a government regulatory agency independent from the auditing industry. To proxy for audit quality, two client-specific earnings quality indicators are considered; i.e. the likelihood of loss reporting and abnormal accruals. According to our results, the Spanish external oversight system does not penalise isolated but structural audit malpractice, since sanctioned auditors exhibit lower average audit quality…