scholarly journals Role of Social Relations of Outside Directors with CEO in Earnings Management

2017 ◽  
Vol 5 (4) ◽  
pp. 34
Author(s):  
Muhammad Shaique ◽  
Fei Guo ◽  
Ruqia Shaikh ◽  
Shahbaz Khan ◽  
Muhammad Usman
2008 ◽  
Vol 23 (4) ◽  
pp. 517-551 ◽  
Author(s):  
Jayati Sarkar ◽  
Subrata Sarkar ◽  
Kaustav Sen

Using a sample of 500 large companies over a two-year period, we examine the impact of board characteristics on opportunistic earnings management in India, a large emerging economy. In addition to board independence, we analyze how characteristics that proxy for the “quality” of inside and outside directors affect the role of boards in curbing earnings management. Our results indicate that it is not board independence per se, but rather board quality that is important for earnings management. We find that diligent boards are associated with lower earnings management, while boards that have directors with multiple appointments exhibit higher earnings management. With respect to inside directors, our results indicate that chief executive officer (CEO) duality and presence of controlling shareholders on the board increases earnings management. We also find that domestic institutional owners, one of our key control variables, act as a compensating control mechanism to mitigate the detrimental influence of controlling shareholders on earnings management. Our results complement the existing literature by analyzing the role of the board in reducing earnings management in emerging economies such as India, where the structures of business organizations are different from those in developed markets.


Somatechnics ◽  
2017 ◽  
Vol 7 (2) ◽  
pp. 288-303
Author(s):  
Michael Connors Jackman

This article investigates the ways in which the work of The Body Politic (TBP), the first major lesbian and gay newspaper in Canada, comes to be commemorated in queer publics and how it figures in the memories of those who were involved in producing the paper. In revisiting a critical point in the history of TBP from 1985 when controversy erupted over race and racism within the editorial collective, this discussion considers the role of memory in the reproduction of whiteness and in the rupture of standard narratives about the past. As the controversy continues to haunt contemporary queer activism in Canada, the productive work of memory must be considered an essential aspect of how, when and for what reasons the work of TBP comes to be commemorated. By revisiting the events of 1985 and by sifting through interviews with individuals who contributed to the work of TBP, this article complicates the narrative of TBP as a bluntly racist endeavour whilst questioning the white privilege and racially-charged demands that undergird its commemoration. The work of producing and preserving queer history is a vital means of challenging the intentional and strategic erasure of queer existence, but those who engage in such efforts must remain attentive to the unequal terrain of social relations within which remembering forms its objects.


2020 ◽  
Vol 11 (SPL1) ◽  
pp. 796-806
Author(s):  
Sana M Kamal ◽  
Ali Al-Samydai ◽  
Rudaina Othman Yousif ◽  
Talal Aburjai

COVID-19 pandemic has spread across the world, which considered a relative of the severe acute respiratory syndrome (SARS), with possibility of transmission from animals to human and effect each of health and economic. Several preventative strategies and non-pharmaceutical interventions have been used to slow down the spread of COVID-19. The questionnaire contained 36 questions regarding the impact of COVID-19 quarantine on children`s behaviors and language have been distributed online (Google form). Data collected after asking parents about their children behavior during quarantine, among the survey completers (n=469), 42.3% were female children, and 57.7 were male children. Results showed that quarantine has an impact on children`s behaviors and language, where stress and isolationism has a higher effect, while social relations had no impact. The majority of the respondents (75.0%) had confidence that community pharmacies can play an important role in helping families in protection their children`s behaviors and language as they made the highest contact with pharmacists during quarantine. One of the main recommendations that could be applied to help parents protection and improvement their children`s behaviors and language in quarantine condition base on simple random sample opinion is increasing the role of community pharmacies inpatient counseling and especially towards children after giving courses to pharmacists in child psychology and behavior. This could be helpful to family to protect their children, from any changing in them behaviors and language in such conditions in the future if the world reface such the same problem.


2006 ◽  
Vol 23 (3) ◽  
pp. 98-100
Author(s):  
Muhamad Ali

Studies of Islam in Southeast Asia have sought to better understand its multifacetedand complex dimensions, although one may make a generalizedcategorization of Muslim beliefs and practices based on a fundamental differencein ideologies and strategies, such as cultural and political Islam.Anna M. Gade’s Perfection Makes Practice stresses the cultural aspect ofIndonesian Muslim practices by analyzing the practices of reciting andmemorizing the Qur’an, as well as the annual competition.Muslim engagement with the Qur’an has tended to emphasize the cognitiveover the psychological dimension. Perfection Makes Practice analyzesthe role of emotion in these undertakings through a combination ofapproaches, particularly the history of religions, ethnography, psychology,and anthropology. By investigating Qur’anic practitioners in Makassar,South Sulawesi, during the 1990s, Gade argues that the perfection of theQur’an as a perceived, learned, and performed text has made and remade thepractitioners, as well as other members of the Muslim community, to renewor increase their engagement with the holy text. In this process, she suggests,moods and motivation are crucial to preserving the recited Qur’an and revitalizingthe Muslim community.In chapter 1, Gade begins with a theoretical consideration for her casestudy. Drawing from concepts that emphasize the importance of feeling andemotion in ritual and religious experience, she develops a conceptualizationof this engagement. In chapter 2, Gade explains memorization within thecontext of the self and social relations. She argues that Qur’anic memorizershave a special relationship with its style and structure, as well as with thesocial milieu. Although Qur’anic memorization is a normal practice for mostMuslims, its practitioners have learned how to memorize and recite beautifullysome or all of the Qur’an’s verses, a process that requires emotion ...


Author(s):  
Marc I. Steinberg

This chapter examines, from a traditional perspective, several areas where the Securities and Exchange Commission (SEC) has impacted corporate governance in a meaningful way. By way of example, these subjects include insider trading, qualitative materiality, the role of gatekeepers (such as outside directors, attorneys, and accountants), the Commission’s use of disclosure to influence conduct, the implementation by subject companies of undertakings pursuant to SEC enforcement proceedings, and mergers and acquisitions (including tender offers and going-private transactions). This chapter’s focus is on the manner in which the SEC for well over 50 years has impacted corporate governance by means of exercising its rule-making and oversight authority.


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