Deep Trade Agreements and Global Value Chains

Review of Industrial Organization - A prominent argument as to why countries sign “deep” preferential trade agreements (PTAs) is to foster global value chains (GVCs) operations. By...     

Corporate Reporting in Central and Eastern Europe: Issues,Challenges and Research Opportunities

The purpose of this paper, building upon the papers included in this special section of Accounting in Europe on Corporate reporting in CEE countries and on our knowledge of the region, is to broaden out and open up dialogue and debate about how local institutions are evolving and impact the corporate reporting practices in this under-researched region. We begin by discussing the institutional context for conducting research on corporate reporting by entities in Central and Eastern Europe (CEE), within the broader context of emerging, transitional economies. We also reflect on how research conducted on CEE countries can make a relevant contribution to the international literature, and exemplify by summarizing the research questions and findings of the papers included in the special section. A future research agenda emerges, given the gaps in the international literature and the future research implications suggested in the papers constituting the special section.     

Accountants’ hybridization and juridification: a critical reflection on the fight against organized crime

Policy-makers and regulators are increasingly focusing on fighting organized crime. Preventing criminal organizations infiltrating an economy involves multiple groups of professionals operating in complex regulatory environments. This paper looks at whether the current regulations for the management of assets seized from organized crime are adequate. The focus is on the Italian setting, and the research included interviews with accountants, judges and police officers involved in the management of seized entities. The results have application worldwide.     

Is the relationship between bank stability,competition, and intervention quality nonlinear? Evidence from North African countries

This paper highlights the existence of a nonlinear relationship between bank stability and competition and analyzes the role that government intervention plays in shaping this relationship. We used a sample of 45 banks in North African countries over the period 2005–2019. We applied a semiparametric approach based on penalized spline estimation. The results unveil the specific shape of the competition–stability relationship at different levels of competition; banks reconsider their risk-taking behavior at each level of competition. This nonmonotonic stability at different levels of competition is attributed to the quality of intervention, which is found to be an important determinant in shaping this relationship. Thus, we explain the dispersion of risk levels among North African banks in part by the quality of regulation in each country and conclude by recommending the strengthening of regulation, supervision and the macro-prudential framework.     

Do CEO’s traits matter in innovation outcomes?

Journal of International Entrepreneurship - The study investigates the influence of CEO attributes on innovation outcomes on all firms listed on the SBF120 index between 2001 and 2013. We provide...     

Processes and effects of targeted online advertising among children

Increasingly, information from children's profile pages on social network sites is being used to target online advertising, a phenomenon known as profile targeting. This practice has raised concerns in society and academia; however, its effects among children remain unstudied. Therefore, we investigated the effects of profile targeting on children's brand responses (i.e., brand attitude and purchase intention). We examined two types of targeting: targeting of product and of form (i.e., color). In addition, we tested three underlying mechanisms: liking the advertisement, perceived personal relevance of the advertisement, and recognizing the targeting aspect of the advertisement (targeting recognition). A between-subjects experiment among 231 children aged 9–13 years showed that targeting the product leads to more positive brand attitudes and purchase intentions. In addition, the effects were explained by ad liking and not by perceived personal relevance or targeting recognition. These findings suggest that, unlike adults, children do not process profile targeting on an elaborate critical level. Rather, the processing seems to be less elaborate.     

Eliza in the uncanny valley: anthropomorphizing consumer robots increases their perceived warmth but decreases liking

Marketing Letters - Consumer robots are predicted to be employed in a variety of customer-facing situations. As these robots are designed to look and behave like humans, consumers attribute human...     

Ethics and HRM: Theoretical and Conceptual Analysis

Despite the ongoing consideration of the ethical nature of human resource management (HRM), little research has been conducted on how morality and ethics are represented in the discourse, activities and lived experiences of human resource (HR) professionals. In this paper, we connect the thinking and lived experiences of HR professionals to an alternative ethics, rooted in the work of Bauman (Modernity and the Holocaust, Polity Press, Cambridge, 1989; Theory, Culture and Society 7:5?C38, 1990; Postmodern Ethics, Blackwell, Oxford, 1991; Approaches to Social Enquiry, Polity Press, Cambridge, 1993; Life in Fragments, Blackwell, Oxford, 1995) and Levinas (Otherwise than Being, or, Beyond Essence, Duquesne University Press, Pittsburgh, PA, 1998). We argue that the study of HRM and ethics should be contextualized within the discourses used, the practices and activities of HR professionals. Through the analysis of interview data from 40 predominantly Canadian HR practitioners and managers we experiment with Bauman??s notion of ??moral impulse?? to help us understand how HRM is both a product and perpetuator of moral neutralization in organizations. We suggest that HRM as it is practiced is concerned with distancing, depersonalizing, and dissembling, and acts in support of the ??moral?? requirements of business, not of people. However, we also recognize that HR practitioners and managers are often confronted with and conflicted by actions and decisions that they are required to take, therefore opening possibilities and hope for an alternative ethical HRM.     

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Romania

Abstract

Romanian accounting rules (RAR) had followed a convergence process with International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) since 1999, and the level of convergence has increased over time. The Romanian accounting regulator continues to follow IAS/IFRS in internalizing the Accounting Directive 2013 Directive 2013/34/EU. Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, Official Journal of the European Union, L 182/19. [Google Scholar]/34/EU. Only a few major differences still exist (some of them due the restrictions in the Accounting Directive 2013 Directive 2013/34/EU. Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, Official Journal of the European Union, L 182/19. [Google Scholar]/34/EU) between RAR and IFRS. However, RAR lack the level of detail existing in IFRS, and IFRS cannot be used in practice as a source of guidance and interpretation. While major stakeholders have a positive attitude towards the convergence with IAS/IFRS, the Romanian accounting regulator intends to keep the control over RAR and avoid differences in interpretations that might have tax consequences. Despite the good level of convergence of RAR with IFRS, practitioners tend to continue to utilize the tax approach as a source of guidance and interpretation.     

Psycho-social factors impacting credit acquisition and use by college students

This research develops and tests two models using a range of psychological and sociological antecedents of credit card acquisition, spending practices and debt accumulation by college students. Six psycho-social dimensions were investigated: parental involvement, locus of control, compulsivity, impulsivity, debt anxiety and social status. Multivariate regression analysis using two dependent variables was conducted: the number of credit cards and total credit card debt. Although the multivariate model was highly significant, considerable variation emerged that best explained the number of credit cards students owned and the total credit card debt carried. The results offer insights in future research needs and consumer protection issues.