Does managerial ability influence the quality of financial reporting?

The purpose of this paper is to study the influence of managerial ability on the quality of their financial reporting. Using a large bank sample from nine different countries and for the time period 2004–2010, we expect that bank earnings quality and accounting conservatism increase with more able managers that disclose more accurate earnings and who report higher information about banks’ future earnings and cash flows.The results confirm that managerial abilities play a significant role in the quality of financial reporting in banks, and that capable bank managers are less likely to manage earnings opportunistically. This study is timely and relevant given the recent emphasis on earnings quality of banks over the last few years, and the criticisms of managerial abilities after the financial crisis. The evidence from this study can help standard-setters and regulators to better understand the business practices and accounting behavior of banks in the light of managerial abilities.     

When She Earns More Than He Does: A Longitudinal Study of Dual‐Earner Couples

In a random sample of 286 full‐time‐employed dual‐earner couples, we tested 3 competing hypotheses: when wives earn more than their husbands, (a) each partner's marital‐role quality (MRQ) decreases; (b) his MRQ increases, whereas effects on her MRQ are mixed; and (c) relationships vary with gender‐role beliefs (i.e., gender‐role ideology and subjective rewards of salary). We conceptualized salary as a couple‐level predictor with 4 components, 2 time varying and 2 time invariant, and estimated the relationship between 2 time‐varying components and MRQ. Women's MRQ was not significantly related to change in relative earnings. However, among men, the relationship varied by salary rewards.     

The Ethics of Management Research: An Exploratory Content Analysis

Management academics have tended to rely on ethics codes developed by social researchers in related fields to inform their research practice. The point of this paper is to question whether this remains a viable approach in the current climate that is characterized by a significant increase in ethical regulation across the social sciences. We suggest that management researchers face ethical issues of a different nature to those most frequently confronted by other social science researchers, and argue for more explicit acknowledgement of contextual factors involved in management research. An exploratory analysis of the content of ethics codes formulated by nine social scientific associations is undertaken to identify the main ethical principles they cover and to analyse their underlying ethical tone. Drawing attention to the principle of reciprocity, which is found in very few codes, we suggest that an ethics code could be used to formulate new ways of thinking about management research relationships. Despite the risk that ethics codes may encourage instrumental compliance with minimal ethical obligations, we suggest they also have the potential to reflect a more aspirational agenda. The development of an ethics code for management research should therefore be seen as a potentially worthwhile project.     

Approaches to Homelessness Policy in Europe, the United States, and Australia

Workable and effective policies addressing homelessness need to be based on a clear definition of homelessness. This overview of recent policies in the European Union, the U.S., and Australia shows that, even at the very basic level of being able to define and enumerate the homeless, policy approaches are extremely variable. Research indicates the growing significance of the "new homeless," consisting of families, women, and children. Homelessness also needs to be seen as something dynamic that may involve movement into and out of housing and other supports over time. Older policies that address only limited kinds of homelessness and which do not recognize the dynamics involved are likely to be less effective. "Good practice" policy incorporates these changing understandings of homelessness by addressing the housing, psychological and social needs of the homeless, as well as integrating across programs and increasing independence through capacity building .     

Using expletive insertion to pursue and sanction in interaction

This article uses conversation analysis to examine constructions like who the fuck is that—sequence‐initiating actions into which an expletive like the fuck has been inserted. We describe how this turn‐constructional practice fits into and constitutes a recurrent sequence of escalating actions. In this sequence, it is used to pursue an adequate response after an inadequate one was given, and sanction the recipient for that inadequate response. Our analysis contributes to sociolinguistic studies of swearing by offering an account of swearing as a resource for social action.     

Attribution of Human VTEC O157 Infection from Meat Products: A Quantitative Risk Assessment Approach

To address the risk posed to human health by the consumption of VTEC O157 within contaminated pork, lamb, and beef products within Great Britain, a quantitative risk assessment model has been developed. This model aims to simulate the prevalence and amount of VTEC O157 in different meat products at consumption within a single model framework by adapting previously developed models. The model is stochastic in nature, enabling both variability (natural variation between animals, carcasses, products) and uncertainty (lack of knowledge) about the input parameters to be modeled. Based on the model assumptions and data, it is concluded that the prevalence of VTEC O157 in meat products (joints and mince) at consumption is low (i.e., <0.04%). Beef products, particularly beef burgers, present the highest estimated risk with an estimated eight out of 100,000 servings on average resulting in human infection with VTEC O157.