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Accounting Comparability and Customer Concentration
This study examines the relationship between accounting comparability and customer concentration. Higher accounting comparability enhances customers’ ability to evaluate suppliers’ performance against their industry peers. This allows suppliers to attract more customers, hence reducing their customer concentration. We find a negative association between accounting comparability and customer concentration. This relation is stronger for firms with better profitability, higher information asymmetry, and more innovations. By establishing a link between accounting comparability and customer concentration, our study provides additional evidence about the consequences of accounting comparability and is helpful to both academics and practitioners
First-generation Korean food entrepreneurship: strategies of living with (ethnic) difference in the city
Perceived partner phubbing predicts lower relationship quality but partners’ enacted phubbing does not
Insecure attachment and support-seeking during COVID-19: a sequential mixed methods investigation
The Impact of Artificial Intelligence on Human Sexuality: A Five-Year Literature Review 2020–2024
Advancing the common good through business excellence awards: A legitimacy-seeking perspective
Competing for and winning business excellence awards (BEAs) is essential for firms' long-term performance. However, the role of these BEAs in inspiring good and generating sustainable business practices has often been overlooked. In this article, we draw on the legitimacy-seeking theory to explore the “socially good” transformations firms go through by competing for BEAs. Data for the inquiry come from semi-structured interviews with managers whose firms competed in two BEAs in the United Kingdom. Providing insight into BEAs as a competitive legitimating frame in organizing, our findings shed light on how BEAs may serve as competitive crucibles that provide opportunities for feedback and learning, potentiality for brand positioning, and a possibility for stimulating excellence in the adoption of good business practices. The implications of these findings for the theory and practice of advancing the “common good” are outlined
The role of Music in supporting young children’s holistic learning and wellbeing in the context of Froebel’s Mother songs
Researchers have criticised the pragmatic focus on the value of music education for its contribution to the acquisition of children’s academic skills such as literacy and numeracy development in schools across the international contexts driven by neoliberalism. In the context of Froebel’s Mother Songs, this paper via documentary research focuses on a Froebelian approach to music education in early childhood context to counterpart the neoliberal pragmatism in educational landscapes. The Froebelian perspective brings in implications for early childhood practice, research, and policy making by addressing the important role of music in supporting young children's holistic learning and wellbeing in responding to the neoliberal pressures on children and practitioners in the 21st century