scholarly journals A New Perspective on Earnings Management in Emerging European Countries: Investigation on Environmental Factors that Explain Differences in Earnings Management

2019 ◽  
Vol 7 (2) ◽  
pp. 59-81
Author(s):  
Susana Callao ◽  
José I. Jarne ◽  
David Wróblewski
Keyword(s):  
Environmental Factors ◽  
Earnings Management ◽  
European Countries ◽  
New Perspective

scholarly journals Role of free school lunch in the associations between family-environmental factors and children's fruit and vegetable intake in four European countries

2012 ◽  
Vol 16 (6) ◽  
pp. 1109-1117 ◽  
Author(s):  
Carola Ray ◽  
Eva Roos ◽  
Johannes Brug ◽  
Isabel Behrendt ◽  
Bettina Ehrenblad ◽  
...  
Keyword(s):  
Environmental Factors ◽  
The Netherlands ◽  
Vegetable Intake ◽  
School Lunch ◽  
European Countries ◽  
Fruit And Vegetable Intake ◽  
Fruit And Vegetable ◽  
School Lunches ◽  
Free School ◽  
Family Routine

AbstractObjectiveTo determine whether an association exists between different clusters of fruit- and vegetable-specific family-environmental factors and children's daily fruit and vegetable intake, and whether these associations differ between countries with different school lunch policies.DesignCross-sectional data from four European countries participating in the Pro Greens project in 2009. These countries have different school food policies: two serve free school lunches and two do not. Self-administered data were used. Food frequency questions served to assess fruit and vegetable intakes. The study assessed sixteen children-perceived family-environmental factors, which were clustered based on principal component analysis into five sum variables: fruit and vegetable encouragement; vegetable modelling, family routine and demand; fruit modelling; fruit and vegetable snacking practices; and fruit and vegetable allowing.SettingSchools in Finland, Germany, Sweden and the Netherlands.SubjectsSchoolchildren aged 11 years (n3317).ResultsMultilevel logistic regression analyses revealed positive associations between nearly all clustered family-environmental factors and daily fruit and vegetable intake. The study tested a moderation effect between family-environmental factors and school lunch policy. In five out of twenty models significant interactions occurred. In the stratified analyses, most of the associations between family-environmental factors and raw and cooked vegetable intake were stronger in Germany and the Netherlands, neither of which provided free school lunches.ConclusionsChildren reporting more fruit- and vegetable-promoting family-environmental factors had a more frequent intake of fruits and vegetables; the associations were stronger for vegetable intakes in countries providing no free school lunches, suggesting that parental involvement is crucial when schools offer no vegetables.

scholarly journals Does the corporate life cycle affect earnings management? Evidence from Central European countries

2021 ◽  
Vol 129 ◽  
pp. 03020
Author(s):  
Lucia Michalkova
Keyword(s):  
Life Cycle ◽  
Earnings Management ◽  
Value Added ◽  
Life Cycle Stage ◽  
European Countries ◽  
Central European ◽  
Life Cycle Stages ◽  
Corporate Earnings ◽  
Corporate Life Cycle ◽  
Start Ups

Research background: Earnings manipulations are a global phenomenon, the aim of which is not only to improve the financial position in accordance with Positive Accounting Theory, but also other goals of the company in accordance with the management strategy. However, the diversity of the company’s goals along with the corporate life cycle are crucial factors influencing the quality of corporate earnings and the existence, scope and application of downward and upward earnings management. Purpose of the article: The aim of the paper is to comprehensively analyse and verify the existence and extent of downward and upward earnings management in Central European countries with an emphasis on differences between countries and between life cycle stages. Methods: The study uses Mann-Whitney test and binomial test to verify the existence and extent of downward and upward earnings management. The sample covers discretionary accruals for 2019 estimated by modified Jones and Teoh, et al. models from almost 3,500 companies from four Central European countries. Findings & Value added: The results show that, depending on the life cycle stage or country, companies manipulate profits, but the application of a specific type of earnings management and its scope vary significantly within countries and life cycle stages. Lifecycle manipulation earnings are U-shaped, meaning that start-ups and declining companies use, on average, more significant upward earnings management. On the contrary, mature companies reduce their accounting profit. Nevertheless, the share of companies using upward earnings management is higher than companies with downward earnings management.

scholarly journals Valuation of the Environmental Effects of Socially Responsible Investments in Europe

2020 ◽  
Vol 12 (23) ◽  
pp. 9855
Author(s):  
Bogna Janik ◽  
Katarzyna Maruszewska
Keyword(s):  
Environmental Factors ◽  
Statistical Methods ◽  
Correspondence Analysis ◽  
Environmental Effects ◽  
Environmental Variables ◽  
European Countries ◽  
Substantial Evidence ◽  
Socially Responsible ◽  
Socially Responsible Investments ◽  
Similarities And Differences

This paper evaluated the environmental effects of socially responsible investments (SRIs) in European countries and analyzed the differentiation between them in terms of SRIs and selected features in the environmental dimension. The first section of the paper discusses contemporary trends in Europe and in certain European countries, whilst the second compares SR environmental investments and environmental factors in selected European countries from a multidimensional perspective. The aim of the study was to identify and evaluate these trends as well as to find similarities and differences between European countries, and subsequently to indicate groups of countries with similar approaches to pro-ecological investments. In order to solve the problem, descriptive and multidimensional statistical methods were used, namely correspondence analysis (CA). Although the research results clearly revealed upward tendencies in the volume of SR environmental investments in the analyzed period, they nonetheless represent a relatively low share in the total number of socially responsible investments. The overall growth in SRIs in Europe may have resulted from the more intense activities of policymakers in some countries as a consequence of concluding agreements reached during the 21st Conference of the Parties (COP21) in 2015. The results of the study also revealed no significant correlations between SR environmental investments and environmental variables among the European countries analyzed; hence, there is no substantial evidence that investors’ assets contribute to the improvement of the environment.

scholarly journals Perspectives on the police profession: an international investigation

2014 ◽  
Vol 37 (4) ◽  
pp. 728-745 ◽  
Author(s):  
P. Saskia Bayerl ◽  
Kate E. Horton ◽  
Gabriele Jacobs ◽  
Sofie Rogiest ◽  
Zdenko Reguli ◽  
...  
Keyword(s):  
Police Officers ◽  
European Countries ◽  
Police Culture ◽  
International Context ◽  
Content Type ◽  
Alternative Approach ◽  
Feature Based ◽  
Professional Perspectives ◽  
New Perspective ◽  
Context Specific

Purpose – The purpose of this paper is to clarify the diversity of professional perspectives on police culture in an international context. Design/methodology/approach – In a first step the authors developed a standardized instrument of 45 occupational features for comparative analysis of police professional views. This set was inductively created from 3,441 descriptors of the police profession from a highly diverse sample of 166 police officers across eight European countries. Using this standardized instrument, Q-methodological interviews with another 100 police officers in six European countries were conducted. Findings – The authors identified five perspectives on the police profession suggesting disparities in officers’ outlooks and understanding of their occupation. Yet, the findings also outline considerable overlaps in specific features considered important or unimportant across perspectives. Research limitations/implications – The study emphasizes that police culture needs to be described beyond the logic of distinct dimensions in well-established typologies. Considering specific features of the police profession determines which aspects police officers agree on across organizational and national contexts and which aspects are unique. Practical implications – The feature-based approach provides concrete pointers for the planning and implementation of (inter)national and inter-organizational collaborations as well as organizational change. Originality/value – This study suggests an alternative approach to investigate police culture. It further offers a new perspective on police culture that transcends context-specific boundaries.

Sign in / Sign up

Export Citation Format

Share Document