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Corrigendum to “Investigating the spillovers between energy, food, and agricultural commodity markets: New insights from the quantile coherency approach” [Q. Rev. Econ. Financ. 88 (2023) 63–80]
No full textInternational audienceThe prime objective of this research is to analyze the spillovers and associations between the commodity markets of energy, food, and agriculture products. In doing so, the authors used the most recently available monthly data covering the period of 1960M01 to 2021M04. For empirical analysis, the authors employ the quantile coherency method of Baruník and Kley (2019) to analyze the spillovers between energy, food, and agricultural commodities. The empirical findings indicate less spillover relationships between oil and agriculture on foreign markets in the short and long term. Energy and fertilizers have strong coherency at extreme positive and negative values. During an economic boom, the intense co-movement of oil, agriculture, food, and metal sectors may be negative, highlighting the opportunity for investment diversification
Do analysts predict managed or unmanaged earnings?
No full textInternational audienceThis study examines the analysts’ intentions on predicting the earnings forecasts, whether analysts predict managed or unmanaged earnings or in other words, predict accurate forecast or optimist/pessimist forecasts. This study introduces ex-post forecasts as the better proxy to explain analysts’ intentions on earnings forecasts. The important contribution to this line of research is the use of ex-post forecasts in a comparative study of ex-ante and ex-post forecasts. This study covers 3,294 US firm-year observations from 2006 to 2018 and uses various empirical analyses including system GMM to eliminate endogenous effects. Our results suggest that analysts predict the managed earnings to be accurate and to minimize earnings surprises. Results also suggest brokers’ actual estimates closely reflect managed earnings andforecast errors from managed earnings are distributed closer to zero than forecast errors from unmanaged earnings. This study provides value to investors in making investment decisions and for policymakers to provide stringent standards to minimize earnings management and any inside trading
The role of ethical organisational climate in enhancing international executives’ individual and team creativity
No full textInternational audienceThis research aims to investigate how creativity at individual and team levels relates to ethical organisational climate (EOC). A mediated and moderated model is proposed to explain the role of EOC in enhancing individual and team creativity of international business executives. Applying moderating-mediating model design, based on feedback from 302 employees, our research reveals and confirms that creativity and ethics can co-exist. A positive relationship is found between EOC and individual creativity, while EOC is linked to team creativity through individual creativity. Further, we found that business size moderates the relationship between EOC and creativity at individual and team levels. This study contributes to the literature by offering empirical evidence on how EOC can be a catalyst to creativity. Managerial and theoretical implications of our findings are also discussed
The impact of climate risk on accounting conservatism: evidence from developing countries
No full textInternational audiencePurpose The authors examine the effect of climate risk on accounting conservatism for a sample of listed companies operating in 26 developing countries. Design/methodology/approach The authors employ the Climate Risk Index (CRI) developed by Germanwatch to capture the severity of losses due to extreme weather events at the country level. The authors use different approaches to measure firm-level accounting conservatism. Findings The authors find that greater climate risk leads to a lower level of accounting conservatism. The results hold even after using different estimation methods. Research limitations/implications Although the authors' analysis is limited to the period 2007–2016, it could be helpful for standard setters such as International Accounting Standards Board (IASB) and International Sustainable Standards Board (ISSB) as they may consider the potential effect of climate risk in their international standards. Practical implications The negative impacts of climate risk on the quality of financial reporting as proxied by accounting conservatism could trigger regulators and standard setters to require disclosure of information relating to climate risks and to incorporate climate-related risks in their risk management systems. In addition, for policymakers, incorporating accounting conservatism as a financial quality reporting standard could help promote greater transparency, accuracy and reliability in financial reporting in the context of climate risk. Originality/value The authors add to the literature on international differences in accounting conservatism by showing that climate risk significantly affects unconditional and conditional conservatism. The authors' results provide fresh evidence of the dark side of climate change. That is, climate risk is shown to decrease financial reporting quality
The relationship between Chinese and FOB prices of rare earth elements revisited: A wavelet approach
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“Get by, I Don’t Want To Know”: Accounting For StrategicIgnorance and its Consequences on Life
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Travailler encore? Sciences et fictions sur le futur de l'emploi
No full textInternational audienceContrairement à une idée reçue, la science-fiction ne prédit pas l’avenir, mais elle imagine des futurs possibles ; elle ne parle pas des temps à venir, mais du présent. Et de nous. Et qu’est-ce qui est plus humain – et parfois plus brutal, quand il perd toute finalité éthique – que le travail ? Questionner, bousculer, faire réfléchir, mais aussi faire rêver et distraire – même si c’est parfois sur un ton grave, voire angoissé – c’est le pari (à choix multiples) que font ici chercheurs, essayistes et auteurs de fiction. En neuf articles et autant de nouvelles – et une postface qui en tire les enseignements. Le monde va changer. Quand et comment, nous l’ignorons. Mais cette anthologie, comme la société qui nous entoure, est en travaux
How can governance, human capital, and communication practices enhance internal audit quality?
No full textInternational audienceThis study responds to recent calls for a better understanding of the determinants of internal audit quality (IAQ). We use the Common Body of Knowledge (CBOK) dataset from the Institute of Internal Auditors Research Foundation to do two things: (1) to propose novel indexes for three determinants of IAQ, namely governance, human capital, and communication, and (2) to investigate whether these indexes enhance IAQ either independently or in combination. Although our econometric results suggest that internal audit departments should focus on improving human capital development and internal auditors’ communication skills, they show also that strong governance practices increase IAQ. An interesting finding is that organizations decide among available determinants of IAQ in that better IAQ is the result of a choice to implement these practices without seeking synergies. Our results should encourage practitioners to investigate the logic underlying their decisions aimed at enhancing IAQ
Les profils des DSI : l’apport de l’identité narrative
No full textInternational audienceThe literature on CIOs identifies a trend shift from technical profiles to business profiles, which can even lead to new roles of innovators or even strategists. But we know that functions and roles are not uniformly adopted by individuals. This article allows us to account for the complexity of the identity of a CIO, in a more appropriate manner compared to a profile approach usually used in IS research. Towards this end, we mobilize Ricœur’s narrative identity which, with the notions of sameness (mêmeté) and selfhood (ipséité), makes it possible to better dissect the identity of CIOs. The results of the research, based on 25 interviews carried out with CIOs of large companies, highlight four roles of sameness and four aspirations of selfhood. The narrative identities of CIOs are then composed of different roles of sameness and selfhood and paint a nuanced picture avoiding too clear-cut categorizations. They each reflect the way in which each CIO manages their identity construction, often in an ambidextrous manner. By considering these aspects, the HR departments of organizations will undoubtedly be better able to understand and support CIOs both in terms of responsibilities and career aspirations.La littérature sur les Directeurs des Systèmes d’Information (DSI) identifie un glissement tendanciel de profils techniques vers des profils business, qui peuvent même aller vers des rôles d’innovateurs, voire de stratèges. Mais on sait que les fonctions et les rôles ne sont pas adoptés uniformément par les individus. Cet article permet de rendre compte de la complexité de l’identité d’un DSI, de manière plus appropriée par rapport à une approche par profil habituellement mobilisée en SI. Pour cela, nous mobilisons le concept d’identité narrative au sens de Ricœur, qui, avec les notions de mêmeté et d’ipséité, permet de mieux décrire l’identité des DSI. Les résultats de la recherche, appuyés sur 25 entretiens réalisés auprès de DSI de grandes entreprises, font ressortir quatre rôles de mêmeté et quatre aspirations d’ipséité. Les identités narratives des DSI sont alors composées à la fois de différents rôles de mêmeté et d’ipséité et dressent un tableau nuancé évitant des catégorisations trop tranchées. Elles sont chacune le reflet de la manière dont chaque DSI gère sa construction identitaire, souvent de manière ambidextre. En considérant ces aspects, les directions RH des organisations seront sans doute mieux à même de comprendre et d’accompagner les DSI à la fois en termes d’attributions et d’aspirations de carrière
Anatomie des outils de gestion
No full textInternational audienceLes outils de gestion sont la « vérité nue » du management, la manière dont la gestion se présente concrètement aux acteurs dans les organisations. Pourtant, ils restent des « technologies invisibles », des objets si banals et si évidents qu’on ne les remarque plus guère.Délaissant les modèles managériaux, déjà bien connus et décrits, ce livre examine cette multitude d’artefacts qui fourmille dans les organisations : le simple protocole qu’un salarié prévoyant a pris soin de rédiger, le tableau Excel recensant les employés qui se complexifie à mesure qu’une PME grandit, l’application sur le smartphone d’un chauffeur-livreur ou encore un planning affiché dans une salle du personnel, etc.Face à cette grande diversité d’artefacts, comment proposer une anatomie globale et cohérente ? En les considérant comme des textes écrits par un concepteur qui imagine son futur utilisateur, nous nous inspirons des sémioticiens spécialistes de l’analyse des textes, et particulièrement d’Umberto Eco et de sa théorie du lecteur modèle. Elle permettra de proposer une théorie originale et globale de la manière dont les outils de gestion sont conçus et utilisés, souvent de manière inattendue et surprenante. Dans ces situations de gestion complexes, on rencontrera un concepteur souvent anonyme, un utilisateur idéal imaginé par l’outil et un utilisateur réel qui s’entêtera à ne pas s’y conformer