Search results

1 – 10 of over 165000
Book part
Publication date: 9 June 2020

Anna Purwaningsih and Indra Wijaya Kusuma

This study examines associations between accrual earnings management (AEM) and real earnings management (REM), and earnings quality between countries considered under insider…

Abstract

This study examines associations between accrual earnings management (AEM) and real earnings management (REM), and earnings quality between countries considered under insider economics and outsider economics clusters. Countries included in the outsider economics cluster are Singapore, Malaysia, and Hong Kong. Meanwhile, countries included in the insider economics cluster are Indonesia, the Philippines, and South Korea. Earnings management practices have changed from AEM to REM since the publication of the Sarbanes Oxley Act and DFA 954 implementation of the Claws back provision policy in the United States.

Research data were obtained from the Bloomberg database, 2010–2016. Regression analysis and t-test were utilized. This study compared AEM and REM to determine which is stronger based on country clusters, as well as the association between AEM or REM and earnings quality.

The results of this study indicate that AEM and REM are associated with the quality of earnings in the insider economics cluster. However, AEM and REM are not associated with earnings quality in the outsider economics cluster. Furthermore, associations between AEM and earnings quality are stronger than associations between REM and earnings quality in insider economics cluster.

Article
Publication date: 16 April 2024

Ekrem Yilmaz

This study aims to investigate the viewpoints of heterodox economic thoughts and Islamic economic thought concerning the concept of waste. Additionally, it explores the shared…

Abstract

Purpose

This study aims to investigate the viewpoints of heterodox economic thoughts and Islamic economic thought concerning the concept of waste. Additionally, it explores the shared criticisms that both perspectives hold against mainstream economic thought in relation to waste.

Design/methodology/approach

First of all, the concept of waste is examined and the global effects of waste are investigated. Criticisms directed in the context of waste in mainstream economics in the context of heterodox school thoughts are examined. Likewise, criticisms directed in the context of waste in mainstream economics in the context of Islamic economic thoughts are examined. Finally, the common and different aspects of heterodox and Islamic economic thoughts were discussed, and the common criticisms of mainstream economic thought’s point of view toward waste were examined. This study is a theoretical, qualitative study.

Findings

Although both ideas have different aspects, heterodox and Islamic economic thoughts believe that the mainstream economy, which is based on capitalism and materialism, creates waste by ignoring the long-term social and environmental consequences of economic activity. They argue that the pursuit of profits and growth, without considering the impact on society and the environment, leads to an inefficient and unsustainable use of resources.

Originality/value

The best author’s knowledge, by emphasizing the common and different aspects of Islamic economics and heterodox thoughts, this study is the first to examine the concept of waste in the context of the common aspects of these ideas.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 1 March 2012

Mark C. Schug, Ashley S. Harrison and J.R. Clark

The teaching of economics at the Kindergarten-12 level has been highly researched and reported upon since the 1970’s and has primarily concentrated on curriculum, materials…

Abstract

The teaching of economics at the Kindergarten-12 level has been highly researched and reported upon since the 1970’s and has primarily concentrated on curriculum, materials, enrollments, and effectiveness of teaching techniques. This paper summarizes two recent reviews of research, the results of the National Assessment of Educational Progress in Economics, and two recent national surveys. Taken together, the findings suggest that more students are taking high school economics than ever before, and that their performance is better than reported performance in other social studies fields. While adequate teacher training remains a stubborn problem, economics teachers appear to use somewhat more variety in their teaching than do their peers.

Details

Social Studies Research and Practice, vol. 7 no. 1
Type: Research Article
ISSN: 1933-5415

Keywords

Article
Publication date: 1 August 2006

Lindsay Noble Calkins and Andrew Welki

In the fall of 1996, Walstad suggested that the economics profession needed to obtain the students' perspective on the choice of major. The purpose of this paper is to examine the…

12881

Abstract

Purpose

In the fall of 1996, Walstad suggested that the economics profession needed to obtain the students' perspective on the choice of major. The purpose of this paper is to examine the factors that influence the choice of major.

Design/methodology/approach

To recruit majors and to address Walstad's concern, economics and non‐economics majors were surveyed to determine which factors they consider important when choosing a major and to better understand why some students never consider economics.

Findings

The results suggest that interest in the subject, expected marketability, performance in major classes, and the approachability and teaching reputation of the faculty are influential to the choice of major.

Originality/value

The results may help the profession address enrollment issues, including the disproportionate number of women in the major.

Details

International Journal of Social Economics, vol. 33 no. 8
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 10 August 2012

Marilyn Power

The aim of this paper is to review Fred Lee's book A History of Heterodox Economics.

16973

Abstract

Purpose

The aim of this paper is to review Fred Lee's book A History of Heterodox Economics.

Design/methodology/approach

The paper provides a context for Lee's research within the current debates over the financial crisis, then reviews and evaluates his analysis.

Findings

Lee has provided valuable and almost overwhelmingly meticulous documentation of the struggle to maintain space for heterodox economics within the discipline of economics, beginning before the turn of the twentieth century and continuing into the present. He is most concerned to use this research to formulate strategies to build community among heterodox economists, to provide a strong alternative to mainstream economics.

Originality/value

The author was less than convinced by Lee's suggestion that heterodox economics should emulate a professional model based on publications and citations that bears a striking resemblance to the methods of mainstream economics. That said, the author shares his belief that heterodox economics has important insights to offer economic theory and policy. In all, Lee has provided an important service in his documentation of the rise of heterodox economics as well as the attempts of mainstream economics to marginalize other schools of thought.

Details

On the Horizon, vol. 20 no. 3
Type: Research Article
ISSN: 1074-8121

Keywords

Article
Publication date: 1 March 2012

Don R. Leet and Jane S. Lopus

Because economics is increasing in importance in the high school curriculum, it is critically important that it is taught well by well-trained teachers. We offer suggestions for…

Abstract

Because economics is increasing in importance in the high school curriculum, it is critically important that it is taught well by well-trained teachers. We offer suggestions for teaching high school economics in the areas of content, methodology, materials, and professional development. We address what content to include, the use of textbooks and supplementary materials, and innovative approaches for teaching economics. The use of literature, film, music, and activity-based lessons are discussed. Teachers are encouraged to seek out professional development opportunities through the Council for Economic Education and networking opportunities through the Global Association of Teachers of Economics. Although teaching high school economics can be challenging, there are many helpful materials and resources available.

Details

Social Studies Research and Practice, vol. 7 no. 1
Type: Research Article
ISSN: 1933-5415

Keywords

Article
Publication date: 7 October 2014

Murat Cokgezen and Ahmet Mete Cilingirturk

The literature shows economics students to be more market oriented than students from other disciplines. A major shortcoming of this work, however, is that it is based on research…

5606

Abstract

Purpose

The literature shows economics students to be more market oriented than students from other disciplines. A major shortcoming of this work, however, is that it is based on research carried out in the west. The purpose of this paper is to examine the attitudes of Turkish economics students’ towards markets.

Design/methodology/approach

The study reported here uses a survey developed by Lephard and Breeden to investigate students’ attitudes towards markets. The survey consists of 11 market-positive statements and 11 market-negative statements. Participants were asked to indicate their level of agreement with each statement, placed at between 0 and 100 per cent and classified into 11 categories. The survey was administered to economics, physics and mathematics students from different universities. Then, responses of economics students and others are compared.

Findings

The results show that Turkish students are less market friendly than their western counterparts. Contrary to the findings of other studies, in Turkey studying economics is found to have no effect on attitudes in this respect.

Originality/value

First, almost all of the other studies in this realm are all based on surveys carried out in the west. To the best of the knowledge, this is the first study for other parts of the world. Second, results show that Turkish economics students are less market friendly than their western counterparts, and that studying economics has no significant effect on this. These results are surprising and contrary to the consensus in the literature.

Details

International Journal of Social Economics, vol. 41 no. 10
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 1 June 1985

Kishor Thanawala

Is there such a field as social economics? Let us begin by providing some justification (the sceptics may call this rationalisation) for asking the question. The very fact that we…

Abstract

Is there such a field as social economics? Let us begin by providing some justification (the sceptics may call this rationalisation) for asking the question. The very fact that we are gathered here in Fresno ought to be a reassurance that, indeed, there does exist such a field. But this reassurance amounts to little more than a Descartian feeling of, “I think, therefore I am”. Some people question implicitly or explicitly whether there is such a field of enquiry called social economics. If you think this statement needs empirical support, consider the following:

Details

International Journal of Social Economics, vol. 12 no. 6/7
Type: Research Article
ISSN: 0306-8293

Abstract

Details

Astute Competition
Type: Book
ISBN: 978-0-08045-321-7

Abstract

Details

Documents on Government and the Economy
Type: Book
ISBN: 978-1-78052-827-4

1 – 10 of over 165000