Managing earnings using classification shifting: Novel evidence from Jordan

open access journalIn response to McVay calls for more research to provide additional cross-sectional tests of classification shifting, the current paper examines whether Jordanian public companies engage in earnings management through classification shifting. Using a sample consisting of 112 public firms from Jordan during the 2010-2014 period, this study applies McVay (2006) Model to investigate the relationship between the non-recurring items (NREC) and the variation in unexpected core earnings (UCE). This analysis was supplemented with employing Fan et al., (2010) Model as a robustness check. Our empirical results reveal that managers in Jordan misclassify their recurring expenses to inflate their core earnings. More precisely, we find that non-recurring items (NREC) are significantly and positively associated with the variation in unexpected core earnings (UCE); thus, classification shifting is a common practice among Jordanian firms. Additionally, we find out stronger evidence on classification shifting when our sample was restricted to those firms with a more significant opportunity to misclassify recurring items (firms with positive NREC). This study contributes to the body of accounting literature by providing the first empirical evidence in the Middle East region overall on the use of classification shifting by Jordanian firms. We are also the first to apply McVay (2006) and Fan et al., (2010) models in the Middle East region. Our findings have important policy implications for standard setters, regulators, auditors and investors in their attempts to constrain earnings management practices and improve the financial reporting quality in Jordan

The methodology and subject matter in sociology of the founding fathers of Ibn Khaldoun and Auguste Comte: A comparative study

AbstractThis study provides a discussion about the contributions and efforts made by Ibn Khaldoun and Auguste Comte to develop sociology in terms of subject matter and methodology. Since they are the founding fathers of this science, this paper shows their interpretation of the social phenomena. The study is also exposed to the reasons that led Ibn Khaldoun and Auguste Comte to study sociology. Accordingly, the research peculiarity required using historical, comparative, and critical approaches.The central problem of this study is how Ibn Khaldoun and Auguste Comte deal with the development of sociology and its independence from other sciences. The study results showed the accordance of both Ibn Khaldoun and Auguste Comte in terms of the methodology of sociology as being a positive approach consisting of observation and induction. Ibn Khaldoun's distinction, due to his five-century precedence, is vivid though. The results of the study also showed that Ibn Khaldoun and Auguste Comte differed greatly in terms of the divisions of sociology (subject matter of sociology): where Ibn Khaldoun divided the subject of sociology into multiple sections, each section includes a set of homogeneous social phenomena in peculiarity. Ibn Khaldoun studied the phenomenon by mingling the static aspect and dynamic one together, analyzing its parts, elements, and functions and at the same time studying its development and the laws to which it is subject to development. However, Auguste Comte has divided the social phenomenon into two main parts: Social dynamics and social statics

A new measure for multi-professional medical team communication: Design and methodology for multilingual measurement development

BACKGROUND: As implementation science in global health continues to evolve, there is a need for valid and reliable measures that consider diverse linguistic and cultural contexts. A standardized, reproducible process for multilingual measure development may improve accessibility and validity by participants in global health settings. To address this need, we propose a rigorous methodology for multilingual measurement development. We use the example of a novel measure of multi-professional team communication quality, a determinant of implementation efforts. METHODS: The development and translation of this novel bilingual measure is comprised of seven steps. In this paper, we describe a measure developed in English and Spanish, however, this approach is not language specific. Participants are engaged throughout the process: first, an interprofessional panel of experts and second, through cognitive interviewing for measure refinement. The steps of measure development included: (1) literature review to identify previous measures of team communication; (2) development of an initial measure by the expert panel; (3) cognitive interviewing in a phased approach with the first language (English); (4): formal, forward-backward translation process with attention to colloquialisms and regional differences in languages; (5) cognitive interviewing repeated in the second language (Spanish); (6) language synthesis to refine both instruments and unify feedback; and (7) final review of the refined measure by the expert panel. RESULTS: A draft measure to assess quality of multi-professional team communication was developed in Spanish and English, consisting of 52 questions in 7 domains. This measure is now ready for psychometric testing. CONCLUSIONS: This seven-step, rigorous process of multilingual measure development can be used in a variety of linguistic and resource settings. This method ensures development of valid and reliable tools to collect data from a wide range of participants, including those who have historically been excluded due to language barriers. Use of this method will increase both rigor and accessibility of measurement in implementation science and advance equity in research and practice

PELATIHAN MENGIDENTIFIKASI KESULITAN PENGAMBILAN KEPUTUSAN KARIR DENGAN MENGGUNAKAN SKPK PADA SISWA SMA DI MGBK SMA JAKARTA TIMUR

Abstract The community service is one of task in tri dharma perguruan tinggi, for this session, community service activity have aims to train guidance and counseling teachers in identifying career decision-making difficulties for students using the SKPK (Career Decision Making Difficulties Questionnaire /CDDQ). Difficulties in career decision making are still experienced by high school students. The form of career decision in question is determining the choice of further study. Most students are not know where they will continue their education. The training on the use of SKPK was attended by 20 high school BK teachers in East Jakarta. Systematic activities consist of a general explanation of the importance of analyzing the difficulty of career decision making in high school to further carry out SKPK filling tests and how to analyze SKPK data entry results to be made in a data processing format. Based on preliminary data before the activity was carried out all teachers stated that there had never been an instrument that specifically analyzed the difficulties of career decision making, the impact was that there were no career BK services specifically directed at how to overcome the difficulties of career decision making. source of accurate information obtained through the assessment. Abstrak Pengabdian kepada masyarkat merupakan salah satu tugas dalam tri dharma perguruan tinggi, Kegiatan pengabdian masyarakat ini bertujuan untuk melatih guru-guru bimbingan dan konseling dalam mengidentifikasi kesulitan pengambilan keputusan karir pada siswa dengan menggunakan SKPK (Skala kesulitan Pengambilan keputusan Karir). Kesulitan pengambilan keputusan karir masih banyak dialami oleh siswa SMA. Bentuk keputusan karir yang dimaksud adalah menentukan pilihan studi lanjutan. Sebagian besar siswa tidak mengetahui secara pasti kemana mereka akan melanjutkan Pendidikan. Pelatihan penggunaan SKPK dihadiri oleh 20 orang guru Bimbingan dan Konseling SMA di Jakarta Timur. Sistematika kegiatan terdiri dari penjelasan umum mengenai pentingnya menganalisis kesulitan pengambilan keputusan karir di SMA untuk selanjutnya melakukan ujicoba pengisian SKPK dan cara menganalisis hasil entri data SKPK untuk dibuat dalam format pengolahan data. Berdasarkan data awal sebelum kegiatan dilaksanakan seluruh guru menyatakan bahwa belum pernah ada instrument yang secara spesifik menganalisis kesulitan pengambilan keputusan karir, dampaknya adalah tidak ada layanan Bimbingan dan Konseling karir yang secara spesifik diarahkan kepada cara mengatasi kesulitan pengambilan keputusan karir tersebut, Program Bimbingan dan Konseling karir yang dijalankan tidak memiliki sumber informasi yang akurat yang diperoleh melalui asessmen

CritCom: Assessment of quality of interdisciplinary communication around deterioration in pediatric oncologic patients

BACKGROUND: High-quality clinical care requires excellent interdisciplinary communication, especially during emergencies, and no tools exist to evaluate communication in critical care. We describe the development of a pragmatic tool focusing on interdisciplinary communication during patient deterioration (CritCom). METHODS: The preliminary CritCom tool was developed after a literature review and consultation with a multidisciplinary panel of global experts in communication, pediatric oncology, and critical care to review the domains and establish content validity iteratively. Face and linguistic validity were established through cognitive interviews, translation, and linguistic synthesis. We conducted a pilot study among an international group of clinicians to establish reliability and usability. RESULTS: After reviewing 105 potential survey items, we identified 52 items across seven domains. These were refined through cognitive interviews with 36 clinicians from 15 countries. CritCom was piloted with 433 clinicians (58% nurses, 36% physicians, and 6% other) from 42 hospitals in 22 countries. Psychometric testing guided the refinement of the items for the final tool. CritCom comprised six domains with five items each (30 total). The final tool has excellent reliability (Cronbach\u27s alpha 0.81-0.86), usability (93% agree or strongly agree that the tool is easy to use), and similar performance between English and Spanish tools. Confirmatory factor analysis was used to establish the final 6-domain structure. CONCLUSIONS: CritCom is a reliable and pragmatic bilingual tool to assess the quality of interdisciplinary communication around patient deterioration for children in diverse resource levels globally. Critcom results can be used to design and evaluate interventions to improve team communication

The impact of corporate governance mechanisms on real and accrual earnings management practices : evidence from Jordan

Peer reviewedPostprin

A systematic review of internet-based worksite wellness approaches for cardiovascular disease risk management: outcomes, challenges & opportunities.

ContextThe internet is gaining popularity as a means of delivering employee-based cardiovascular (CV) wellness interventions though little is known about the cardiovascular health outcomes of these programs. In this review, we examined the effectiveness of internet-based employee cardiovascular wellness and prevention programs.Evidence acquisitionWe conducted a systematic review by searching PubMed, Web of Science and Cochrane library for all published studies on internet-based programs aimed at improving CV health among employees up to November 2012. We grouped the outcomes according to the American Heart Association (AHA) indicators of cardiovascular wellbeing--weight, BP, lipids, smoking, physical activity, diet, and blood glucose.Evidence synthesisA total of 18 randomized trials and 11 follow-up studies met our inclusion/exclusion criteria. Follow-up duration ranged from 6-24 months. There were significant differences in intervention types and number of components in each intervention. Modest improvements were observed in more than half of the studies with weight related outcomes while no improvement was seen in virtually all the studies with physical activity outcome. In general, internet-based programs were more successful if the interventions also included some physical contact and environmental modification, and if they were targeted at specific disease entities such as hypertension. Only a few of the studies were conducted in persons at-risk for CVD, none in blue-collar workers or low-income earners.ConclusionInternet based programs hold promise for improving the cardiovascular wellness among employees however much work is required to fully understand its utility and long term impact especially in special/at-risk populations

Is earnings management associated with corporate environmental disclosure? Evidence from Kuwaiti listed firms

The file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.Purpose: This study investigates the association between corporate environmental disclosure (CED) and earnings management (EM) in a Gulf Cooperation Council (GCC) emerging market, namely Kuwait. Design/methodology/approach: Using panel data from firms listed on the Kuwaiti stock exchange from 2010 to 2014, this paper applies a fixed-effects model to examine the CED-EM nexus. This analysis was supplemented with estimating a two-stage least squares (2SLS) model and a generalised method of moment (GMM) model to address any concerns regarding endogeneity problems. Findings: The results are suggestive of a significant and negative relationship between CED and EM in Kuwait. This implies that the environmentally responsible managers are less likely to be engaged in EM practices in Kuwait. Research limitations/implications: The theoretical implication of the results of this study is that managers in Kuwait seem to employ CED as a method to decrease the possibility of any formal or informal actions that could be imposed upon their activities. Originality/value: So far, a limited number of studies focused on examining the CED-EM nexus internationally. Furthermore, research carried out to examine the CED-EM link within a GCC market is virtually non-existent. This study, therefore, presents the first empirical analysis of this relationship in Kuwait. Also, this research is of a significant value stemming from the environmental challenges that are facing Kuwait as an oil-reliant economy coupled together with the crucial economic development in Kuwait and its critical contribution to the GCC economy