Accrual-based and real earnings management before and after IFRS adoption: the case of Greece

Purpose – The purpose of this study is to examine the use of accrual-based vs real earnings management (EM) by Greek firms, before and after the mandatory adoption of International Financial Reporting Standards (IFRS). The research is motivated by the fact that past studies have indicated the existence of significant levels of EM for Greece in particular before IFRS. Design/methodology/approach – Accrual-based earnings management (AEM) is examined by assessing performance-adjusted discretionary accruals, while real earnings management (REM) is defined in terms of abnormal levels of production costs, discretionary expenses, and cash flows from operations, for a three-year period before and after the adoption of IFRS in 2005. Findings – The authors find evidence on a statistically significant shift from AEM to REM after the adoption of IFRS, indicating the replacement of one form of EM with the other. Research limitations/implications – The validity of the results depends on the ability of the empirical models used to efficiently capture the existence of AEM and REM. Practical implications – IFRS adoption aims to improve accounting quality, especially in countries with high need for such an improvement; however, the tendency to substitute one form of EM with another highlights unintended consequences of IFRS adoption, which do not improve the informational content of financial statements if EM continues under different forms. Originality/value – Under the expectation that IFRS adoption should lead to improvements in accounting quality, this study examines whether IFRS actually led to a reduction of EM practices for a country with exceptionally high levels of EM before IFRS, by accounting for all possible forms of EM.

Determinants of green building adoption

In this paper we investigate variations in the adoption of LEED-certified commercial buildings across 174 core-based statistical areas in the United States. Drawing upon a unique database and using a robust analytical framework, the determinants of the proportion LEED-certified space are modeled. We find that, despite high growth rates, LEED-certified stock accounts for a relatively small proportion of the total commercial stock. The average proportion is less than 1%. A further contribution of the paper is that our concentration measure avoids the biases associated with simple percentage measures that were used in previous studies of this topic. Strongest predictors of the proportion of LEED-certified commercial space in a local market are market size, educational attainment and economic growth. In terms of policy effectiveness, it is found that only a mandatory requirement to obtain LEED certification for new buildings has a significant positive effect on market penetration.

Chronic Diseases: Chronic Diseases and Development 2 Health, agricultural, and economic effects of adoption of healthy diet recommendations

Transition to diets that are high in saturated fat and sugar has caused a global public health concern as the pattern of food consumption is a mayor modifiable risk factor for chronic non-communicable diseases Although agri food systems are intimately associated with this transition, agriculture and health sectors are largely disconnected in their priorities policy, and analysis with neither side considering the complex inter relation between agri trade patterns of food consumption health, and development We show the importance of connection of these perspectives through estimation of the effect of adopting a healthy diet on population health, agricultural production trade the economy and livelihoods, with a computable general equilibrium approach On the basis of case studies from the UK and Brazil we suggest that benefits of a healthy diet policy will vary substantially between different populations, not only because of population dietary intake but also because of agricultural production trade and other economic factors

Ett bortglömt föräldraskap : anknytningsprocessens förutsättningar, risker och främjande insatser vid adoption

Syftet med denna systematiska litteraturstudie var att sammanställa och analysera kunskapsläget inom befintlig forskning om anknytningsprocessen mellan adoptivbarn och deras adoptivföräldrar och hur denna process kan främjas. Metod var en systematisk litteratur studie baserad på 32 artiklar. I resultatet fann författarna att en bra anknytning är en viktig bas för barns framtida utveckling samt att adoptivbarn löper större risk att drabbas av mental ohälsa jämfört med biologiska barn. En anknytningsrisk som kan drabba adoptivföräldrar är post adoption depression. Adoptivföräldrar behöver mer stöd jämförelse med andra föräldrar samt att det finns för lite stödåtgärder till adoptivföräldrar på barnhälsovården. Babymassage har visat sig vara en effektiv stödåtgärd för att stärka anknytningen mellan adoptivbarn och deras föräldrar. Motiverande samtal används inom pediatriken för att ge information till föräldrarna på ett effektivare sätt.

Does speed matter? : the impact of the EU membership incentive on rule adoption in minority language rights protection

Denna avhandling tar sin utgångspunkt i ett ifrågasättande av effektiviteten i EU:s konditionalitetspolitik avseende minoritetsrättigheter. Baserat på den rationalistiska teoretiska modellen, External Incentives Model of Governance, syftar denna hypotesprövande avhandling till att förklara om tidsavståndet på det potentiella EU medlemskapet påverkar lagstiftningsnivån avseende minoritetsspråksrättigheter. Mätningen av nivån på lagstiftningen avseende minoritetsspråksrättigheter begränsas till att omfatta icke-diskriminering, användning av minoritetsspråk i officiella sammanhang samt minoriteters språkliga rättigheter i utbildningen. Metodologiskt används ett jämförande angreppssätt både avseende tidsramen för studien, som sträcker sig mellan 2003 och 2010, men även avseende urvalet av stater. På basis av det \"mest lika systemet\" kategoriseras staterna i tre grupper efter deras olika tidsavstånd från det potentiella EU medlemskapet. Hypotesen som prövas är följande: ju kortare tidsavstånd till det potentiella EU medlemskapet desto större sannolikhet att staternas lagstiftningsnivå inom de tre områden som studeras har utvecklats till en hög nivå. Studien visar att hypotesen endast bekräftas delvis. Resultaten avseende icke-diskriminering visar att sambandet mellan tidsavståndet och nivån på lagstiftningen har ökat markant under den undersökta tidsperioden. Detta samband har endast stärkts mellan kategorin av stater som ligger tidsmässigt längst bort ett potentiellt EU medlemskap och de två kategorier som ligger närmare respektive närmast ett potentiellt EU medlemskap. Resultaten avseende användning av minoritetsspråk i officiella sammanhang och minoriteters språkliga rättigheter i utbildningen visar inget respektive nästan inget samband mellan tidsavståndet och utvecklingen på lagstiftningen mellan 2003 och 2010.

Tillhörighetens gränser : Internationell adoption och ursprungets betydelse i svensk utredningsretorik

Boundaries of belonging: transnational adoption and the significance of origin in Swedish official rhetoric This article explores how the category of ‘transnational adoptees’ in Sweden is constructed in two Official Government Reports (SOU). The article is inspired by poststructuralist perspectives on welfare and social categorization, and draws from a postcolonial and feminist theoretical framework. ‘Transnational adoptees’ as a category is understood as constituted through discourse, and given meaning in different contexts. In the reports, a fundamental importance is attached to the fact that individuals with a background as transnationally adopted have been separated from their birth family and country of birth. It is argued that mental problems and a split identity are consequences to be expected from the separation. (Re)connection to the origin is therefore considered to be crucial for the well-being of the group. The article concludes that this line of reasoning is based on a specific logic of blood and roots, in which ‘transnational adoptees’ are understood as belonging to their countries of birth, rather than Sweden. The logic of blood and roots can be read as a form of racialized othering, but also as a discursive exclusion of ‘transnational adoptees’ from Sweden as an imagined, national community.

Enabling electronic medicine at Kiwicare : the case of video conferencing adoption for psychiatry in New Zealand

Telemedicine emerges as a viable solution to New Zealand health providers in reaching out to rural patients, in offering medical services and conducting administrative meetings and training. No research exists about adoption of telemedicine in New Zealand. The purpose of this case study was to explain factors influencing adoption of telemedicine utilizing video conferencing technology (TMVC) within a New Zealand hospital known as KiwiCare. Since TMVC is part of IT, tackling it from within technological innovation literature may assist in providing an insight into its adoption within KiwiCare and into the literature. Findings indicate weak presence of critical assessment into technological innovation factors prior to the adoption decision, thereby leading to its weak utilization. Factors like complexity, compatibility and trialability were not assessed extensively by KiwiCare and would have hindered TMVC adoption. TMVC was mainly assessed according to its relative advantage and to its cost effectiveness along with other facilitating and accelerating factors. This is essential but should be alongside technological and other influencing factors highlighted in the literature.

Innovation theories in retrospect : the case of electronic commerce adoption in small business in New Zealand

A review of the technological innovation adoption literature on small to medium-sized enterprises (SMEs) provides useful insights into factors influencing innovation adoption but points to the need to introduce more determinants of innovation adoption to SMEs research. This research is interested in identifying these factors and hence, introducing more potential determinants to electronic commerce (EC) adoption research in SMEs. Therefore, this research attempts to extend the technological innovation theories to EC adoption research in SMEs by identifying potential constructs and factors from these theories and then checking their face validity using three case studies in New Zealand. This research endeavours to shortlist and discuss the most important determinants of EC adoption and to eliminate the least relevant ones.

Small businesses as social formations : diverse rationalities in the context of e-business adoption

Small-business adoption of electronic business has been analyzed largely in conventional business terms such as benefits and costs, returns on investment, and competitive advantage. While these factors are important, small businesses are also embedded in social contexts which shape the rationalities with which they approach e-business. These rationalities are different from those that characterize larger businesses. They involve personal relationships, social esteem, lifestyle issues, and family considerations. Drawing on the theoretical work of Granovetter and Weber, this chapter examines interview data from a number of Australian studies of e-commerce by small businesses. These interviews illustrate the influence of the social context on the adoption (or deferral) of e-commerce. By recognizing that small businesses are social as well as economic formations, governments can tailor their programs to assist this important group of businesses in their approach to e-business.

Teledermatology: The Case of Adoption and Diffusion of Telemedicine Health Waikato in New Zealand

Telemedicine emerged as a possible solution to New Zealand health providers in reaching out to rural patients, by offering medical services and conducting administrative meetings and training. However, despite the rapid growth and high visibility of these projects in countries like the United States, relatively few patients are now being seen through telemedicine. Accordingly, this research attempts to investigate telemedicine's effectiveness in New Zealand by using a theoretical framework. Thus, the purpose of this paper is to explain factors influencing the adoption and diffusion of telemedicine utilising the video conferencing technology (TMVC) for dermatology within Health Waikato Ltd. (HW).

Behavioral versus demographic predictors of early adoption : a critical analysis and comparative test

Predicting which consumers will be amongst the first to adopt an innovative product is a difficult task but is valuable in allowing effective and efficient use of marketing resources. This paper examines the accuracy of predictions made about likely first adopters based on the most widely accepted theory and compares them to predictions made by examining the relevant past behavior of consumers. A survey of over 1000 consumers examined adoption of an innovative technology: compact fluorescent lightglobes. The results show that variables which were derived from a utility and awareness perspective were a more accurate and managerially useful predictor than the demographic variables derived from the widely accepted theory based on the work of Rogers. It is suggested that these alternative variables could be utilized more readily by marketing managers in many circumstances.

Environmental management system adoption by Australasian organisations: part 1: reasons, benefits and impediments

The decision to adopt environmental management system (EMS) and to develop effective implementation strategies has engrossed managers at all levels and in all types of organisations in recent years. Some organisations have claimed that environmental issues have been determining their  bottom-line and business performance in the market place. This paper is first part in the series focussing on the reasons for EMS implementation and the benefits and impediments associated with the process. Measures  commonly practised by organisations to overcome/address the  impediments are also presented in this paper. The findings of this paper are based on a questionnaire survey mailed to Australasian organisations on their experiences with ISO 14001 implementation and certification.

A study of the environmental management system (EMS) adoption process within Australasian organisations-2. Role of stakeholders

The importance of an Environmental Management System (EMS) for organisations is becoming widely known across all industrial sectors. EMS has brought both challenges and benefits for the organisations and these many-a-times are determined by the role played by the organisational stakeholders. Stakeholder is a broad term and can encompass a number of individual(s) or group(s) directly or indirectly impacted by organisational activities. This paper, second part in the series, focuses on the role of the stakeholders, primarily employees and suppliers during the EMS planning and implementation stages. It is based on the findings of the quantitative part of a large research project exploring the role of employees and suppliers, as organisational stakeholders, during the EMS adoption stages. A response rate of almost 50% was achieved from a questionnaire survey of ISO 14001 certified organisations in Australia and New Zealand. The key relationships existing between the organisations and stakeholder involvement and the benefits and impediments associated with the process have also been presented.

Adoption and maintenance of environmental management systems: critical success factors

The implementation of various management systems and standards has become an important activity for organisations irrespective of their size, sector or nature of the business. Even with a history of implementing change across the organisation, managers continue to experience resistance and challenges when implementing and maintaining the systems/standards, whether they be in quality, occupational health and safety, environmental or any other area. Based on a major research project recently completed, this paper presents the critical success factors for successful implementation of an environmental management system. The project involved three phases of fieldwork: preliminary interviews, a questionnaire survey and in-depth interviews. A brief summary of the findings from each of these phases of research is presented. Based on the findings, the paper discusses the critical success factors for the successful implementation and maintenance of EMS.

A framework for environmental management system adoption and maintenance : an Australian perspective

Purpose – The purpose of this paper is to present a framework for environmental management system (EMS) adoption which can be used by managers to enable them to achieve a faster, smoother, effective and sustainable EMS implementation. This is termed by the authors as “successful” EMS implementation.
Design/methodology/approach – The framework presented is based on an extensive field study conducted in Australia that included a questionnaire survey and in-depth interviews conducted with practitioners, the results of which have been reported in this and other journals.
Findings – The framework presented covers three distinct phases, namely development, certification and maintenance and continuous improvement. Preliminary assessment of this framework by a group of Australian experts that included four senior managers, one academic and one consultant suggests that this framework is a useful tool for implementing an effective EMS.
Practical implications – Each of the three phases of the framework provides a step-by-step approach and a sequential map towards a successful EMS implementation.
Originality/value – The framework has been developed from extensive fieldwork and has been validated by a group of “experts” which comprised of four industry practitioners, one management academic, and one EMS consultant. The framework provides a detailed understanding of the steps involved in the implementation, certification, and maintenance of EMS.