Goodwill and Mandatory Disclosure Compliance: A Critical Review of the Literature

The aim of this paper is to critically analyse the literature published from 2002 to mid‐2015 on disclosures of goodwill and their respective impairment tests; identify the main contributions of the literature, as well as its limitations; and suggest new approaches for future research. We also present a summary of the main determinants of disclosures on goodwill in the literature as well as the still scarce studies’ conclusions of those disclosures in the market. After a review of the literature, we discuss the need to reinforce enforcement mechanisms, so as to improve the level of compliance of disclosures on goodwill and their impairment tests. The majority of the analysed literature reveals that the information disclosed about goodwill is incomplete and largely heterogeneous, indicating a reduced level of compliance with the disclosures required by accounting standards. The paper may support the development of future empirical studies about goodwill's disclosures, which will bridge the identified gaps in the literature.     

The Participation of Children,Adolescents, and Young Adults in Nature-Based Recreation

This investigation considers the participation of children, adolescents and young adults in nature-based recreation. We draw upon the recreation narratives of forty-seven adult recreationists in the activities of tramping, angling, hunting and mountaineering, obtained from in-depth interviews. In particular, the study considers the transitions from childhood through adolescence to young adulthood, and examines how our participants maintained their participation, or alternatively, disengaged from their activity over this period. The paper provides empirical support for the role of family, and early exposure to nature based recreation in fostering enduring participation. Failing this, the role of school, club and outdoor organizational support and mentoring, right through to tertiary study was highlighted. We also identify a critical role for unstructured outdoor play for young children in nature. The paper discusses challenges for this, and for mentoring, in both formal and informal senses, as pathways into nature-based recreation in an increasingly risk averse society.     

Migration and inbound tourism: an Italian perspective

This paper investigates the impact of migration on Italian inbound tourism flows in a dynamic panel data framework. Arrivals, expenditure and nights from 65 countries are analysed for the period 2005–2011. The migration variable is defined at both origin and destination in order to assess the pushing and pulling forces. Estimates were performed using both aggregated flows and flows disaggregated to separate the visiting friends and relatives (VFRs) from two non-VFR categories, namely holiday and business. The results suggest the presence of a strong migration-tourism nexus, which clearly goes beyond VFRs. Moreover, the effects of the different determinants vary according to the way in which the tourism market is segmented and, within each segment, to the way in which tourism demand is measured.     

THE EFFECTIVENESS OF ACTIVE LABOR MARKET POLICIES: A META‐ANALYSIS

This paper provides a meta‐analysis of microeconometric evaluation studies on the effectiveness of active labor market policies. The analysis is built upon a systematically assembled data set of causal impact estimates from 57 experimental and quasi‐experimental studies, providing 654 estimates published between January 1990 and December 2017. We distinguish between the short and longer term impacts in our analysis; at 6, 12, 24, and 36 months after program start. After correcting for publication bias and country‐specific macroeconomic characteristics, subsidized labor and public employment programs have negative short‐term impacts, which gradually turn positive in the longer run. Schemes with enhanced services including job‐search assistance and training programs do not have these negative short‐term effects, and stay positive from 6 until 36 months after program start.     

Publishing? You can count on knowledge,experience, and expectations

Quality & Quantity - The study based on an online survey covering 655 researchers from hard and soft sciences addresses the influence of different conditions on academic publishing. Results...     

Enhancing individual entrepreneurial orientation measurement using a metacognitive decision making-based framework

Entrepreneurship, and individuals’ predisposition toward entrepreneurial activities in particular, i.e. Individual Entrepreneurial Orientation (IEO), has been gaining increasing relevance in academia and management practice alike. Understanding IEO is a critical element not only for its promotion, but for better and more informed managerial and investor decision making as well. As such, this study proposes a new framework for understanding and measuring IEO based on the integrated use of cognitive mapping and the interactive multiple criteria decision making (TODIM) method. We present the steps for building such a framework, as well as a practical application of these steps. The results are promising: the methodology applied allowed a large number of determinants of IEO and their relationships to be mapped; and, subsequently, ranked and weighted for the creation of an IEO measurement tool. The implications of the resulting framework for theory and practice, its limitations and possibilities for further research are also discussed.     

Using student response systems in the accounting classroom: Strengths,strategies and limitations

A Student Response System (SRS), often referred to as a “clicker,” enables students to individually answer instructor questions on a real-time basis using individual mobile devices, and have the aggregate responses displayed as feedback to the class at the instructor’s discretion. A mobile device can be a proprietary, vendor-specific remote, or a multi-purpose item such as a smartphone or computer. While SRSs have been used in education for some time, we perceive the adoption rate in accounting classes as still being quite low. This paper is a “how to” and “why” guide for accounting faculty who are considering using SRSs, and for experienced users who seek to refine or expand their SRS use.