Clute Institute: Journals
Not a member yet
9714 research outputs found
Sort by
Differentiation Strategy, CSR, And Real Activities Earnings Management: Evidence From Korea
Get PDFWe empirically investigate whether a differentiation strategy constrains real activities earnings management (RAEM). Further, considering corporate social responsibility (CSR) activities are a popular tool of differentiation strategy, we examine whether interactive synergy between CSR activities and the differentiation strategy strengthens the negative relationship between differentiation strategy and RAEM. Using a sample of 659 firm-year observations of Korean manufacturing listed firms during 2005-2010, we find that differentiation strategy is negatively associated with RAEM, suggesting that firms pursuing a differentiation strategy are likely to refrain from managing earnings using RAEM that goes against their strategy. We also observe that interactive synergy between differentiation and CSR strengthens the negative relationship between differentiation strategy and RAEM, implying that synergy effect between CSR and differentiation strategy even more constrains RAEM that is in conflict with both CSR and differentiation strategy. These findings are robust after we perform sensitivity tests. This study contributes to the literature by providing the first evidence on the relationship between differentiation strategy and RAEM and the moderating role of CSR activities on the relationship
Impact Of Board Characteristics On Corporate Social Responsibility Disclosure
Get PDFThe purpose of this study is to explore the link between corporate governance characteristics and corporate social responsibility disclosure of listed companies in the Pakistan stock Exchange (PSX), Pakistan. A sample of 179 companies from financial and non-financial sectors are studied from 2009 to 2015. The data is collected from their annual reports and websites. Binary logistic regression analysis is employed to test the models. The results reveal that board size, number of meetings and board independence are significant corporate governance characteristics to establish the link with corporate social responsibility disclosure. This study also explore that the trend of CSR disclosure is increasing in financial as well as non-financial sector. Additionally, the companies disclose their CSR activities lead in financial performance as compare to their counterpart. This study adds in the literature to explore the influence of board characteristics on corporate social responsibility disclosure from a developing country’s perspective
The Impact Of Job Demands And Resources On Job Crafting
Get PDFOrganizations are constantly under pressure for survival in the current highly volatile work environment. This change has been accelerated by trends such as smart work environments and artificial intelligence in the organizational context. Given such uncertainty deriving from a fast rate of change and high complexity, it is vital for organizations to fully utilize and support individuals to be fully engaged in their work, setting grounds for transformation and modification of general roles and specific tasks. Based on the job demands-resources model, our hypotheses are tested using empirical data extracted from 172 subjects currently working in organizations. By commissioning a questionnaire survey method and hierarchical regression analysis, the results offer partially strong support for our proposed research model. We attained moderate support for our hypotheses, in that an individuals’ perception of job resources and job demands in the work context induce job crafting (i.e., task, cognitive, and relational), which acts as a critical mechanism arousing individual work engagement and job stress. In general, job resources (i.e., job autonomy and performance feedback) predicted work engagement, while job demands (i.e., work overload, emotional demands, and technology demands) affected job stress. Also, job demands and job resources both influenced task job crafting, while emotional demands were related to cognitive and relational job crafting, implying different paths between demands and resources and various job crafting activities. In addition, three job crafting dimensions affected work engagement, while only relational job crafting positively affected job stress.
Job Satisfaction: Are Corporate Social Responsibility Initiatives Beneficial And Do Different Governance Structures Matter?
Get PDFThe non-financial benefits of Corporate Social Responsibility (CSR) initiatives remain an understudied controversy in the literature. We draw on elements of stakeholder theory to investigate the effect of multiple CSR initiatives on job satisfaction for a widespread set of medium-sized Canadian companies. We explore this relationship further by focusing on the moderating effects of governance control structures. Data on these variables is captured through the lens of CFO/controller perceptions because of their intimate governance gatekeeping over firms’ control structure/systems. In this respect, we assume that CFOs are among the instrumental drivers in advancing an organization’s unfolding social consciousness. Research findings in this study reveal the criticality of examining this linkage within the context of the performance-based versus conformance-based dimensions of an organization’s corporate governance control structure – two governance dimensions championed by the International Federation of Accountants (2009). Results for low/high levels of performance-based control structures manifest different interaction configurations of statistically significant CSR variables that heighten job satisfaction. However, significant interaction effects under low/high levels featuring compliance-based control structures are not forthcoming, despite the presence of significant main effects in the CSR/job satisfaction relationship. These findings offer firms a more comprehensive practical understanding of benefits associated with investments in particular CSR strategies while grooming specific control structures, as well as offering researchers new control variables to model in the CSR domain. 
An Empirical Validation Of The Primary And Moderating Effects Of Income And Capital On Familiarity And Participation Of Limited Resource Farm Producers (LRFPs) In USDA Agricultural Programs
Get PDFWe present empirical findings on the problem of low participation rate of Limited Resource Farm Producers (LRFPs)[1] in USDA programs. Our analysis is based on survey data directly sourced from LRFP population spread across twenty counties in Southern Virginia. The findings revealed that familiarity with and participation in USDA programs varied by type of farmers. While familiarity was moderate, participation was low. These main effects were moderated by access to capital. Our results broadly agree with findings from similar studies done on the subject in the past with an additional empirical insight that access to capital can enhance participation in USDA programs. We conclude the study with several practical ways for improving LRFP participation in USDA agricultural programs[i] According to the USDA, a Limited Resource Farmer or Rancher or Forest Owner is a person/applicant with direct or indirect gross farm sales not more than $173,600 (for FY2016) in each of the previous two years AND a person with a total household income at or below the national poverty level for a family of four or less than 50 percent of county median household income in each of the previous two years. An entity or joint operation can be an LRFP if all individual members independently qualify. http://lrftool.sc.egov.usda.gov/LRP_Definition.aspx http://www.nrcs.usda.gov/wps/portal/nrcs/main/national/people/outreach/slbfr
iGeneration And Their Acceptance of Technology
Get PDFTechnology is becoming increasingly embedded into our lives. We are seeing a push towards digitization and online access. This can be a challenge for some because users’ level of technical ability varies among the generations and other factors. Predicting technological innovations and how they might supplement, integrate with, or entirely replace existing technology is nearly impossible. These changes and innovations include many within the realm of education, including the relatively recent advent and increasing presence of e-Book sources and platforms. This study examines how higher education students across different generations are embracing electronic books in their studies. Students have more distractions than ever before. Using mobile devices smartly but having the ability to concentrate when you need to can be a challenge. Just because e-Books options are available and being increasingly adopted does not necessarily mean they are preferred by students. This study contributes to our understanding of their acceptance across different generations of students
Have Astronauts Visited Neptune? Student Ideas About How Scientists Study The Solar System
Get PDFThe nature of students’ ideas about the scientific practices used by astronomers when studying objects in our Solar System is of widespread interest to discipline-based astronomy education researchers. A sample of middle-school, high-school, and college students (N=42) in the U.S. were interviewed about how astronomers were able to learn about properties of the Solar System as a follow-up question after specific questions about the nature of the Solar System and its objects. These students often held naive ideas about the practices of astronomy, and 19% of them proposed that humans or robots have returned samples of the planets to Earth for analysis. While the college students provided more sophisticated responses to the questions than the younger students, we found that even they held naive ideas about human sample return and infrequently appealed to studying objects at a distance using telescopes. We propose that students are not receiving specific instruction that allows them to investigate the tools and practices of astronomy, which leads them to rely on their prior knowledge about science practices in other disciplines (e.g., geoscience) when queried about how scientists study the Solar System. This result implies that instruction around the limits of human and robotic spaceflight is needed to allow students to have a more scientific understanding of the practices of astronomy in studying the Solar System
The Robust Learning Model With A Spiral Curriculum: Implications For For TThe Educational EffectivenessOfOf Online Master Degree Programs
No full textThis study integrated the Spiral Curriculum approach into the Robust Learning Model as part of a continuous improvement process that was designed to improve educational effectiveness and then assessed the differences between the initial and integrated models as well as the predictability of the first course in the integrated learning model on a wide range of educational effectiveness indicators for online master degree programs. Meaningful improvement in educational effectiveness was validated by the study. The importance of the first course's predictors in predicting and explaining the various degree program educational effectiveness indicators was also very instrumental. The theoretical and practical implications of the study's findings for online faculty, university administrators, and policy makers were examined
Increasing Student Motivation To Learn By Making Computer Game Technology More Engaging: Measurable Outcomes That Determine Success
Get PDFIn the 21st Century, Educators are called to thinking in broader terms about the purpose of technology in engaging learners to work on tasks that are meaningful to them. Through technology, as described in this paper, the researcher has attempted to broaden student engagement level by developing a more engaging online game framework. The research attempted to increase engagement by modifying a less goal oriented maze game into a sporting challenge called Downhill Skier. In creating simulation software for the individual sport of downhill skiing, the Downhill Skier app was developed using the elm programming language. Since Elm is a relatively easy programming language to learn, Elm code can be modified and shaped to ones intended purpose. Using the EGameFlow Survey, an instrument that has been tested for internal and external validity, the research demonstrated that engagement levels were increased, in seven of the eight categories that EGameFlow measures, by changing the nature of the game from a maze walk through into an e-sport challenge
Keeping The Physical Educator “Connected” An Examination Of Comfort Level, Usage And Professional Development Available For Technology Integration In The Curricular Area Of Physical Education
Get PDFSchools continue to integrate the use of technology, and gymnasiums are not an exception. The purpose of the study was to determine the comfort level of Physical Education teachers integrating technology in the gymnasium, determine types of professional development provided for technology use, and potential barriers associated with technology usage. A survey of 179 practicing Physical Education teachers located in the Midwest completed an online questionnaire. Results indicated Physical Education teachers were comfortable integrating technology but reported inadequate professional develop on technology device implementation. These findings suggest Physical Educators are willing to integrate technology but the professional development and resources available to accomplish this is lacking. Future research should examine PETE program offerings, and additional PD opportunities offered by SHAPE America within the area of technology and Physical Education