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

Reseñas

Obra ressenyada: Salvador ARCIAGA BERNAL ; Juana JUÁREZ ROMERO ; Jorge MENDOZA GARCIA (Coords.) Introducción a la Psicología Social. México DF: UAM-MAPorrúa, 2013

Exploring career change transitions through a dialogic conceptualization of science teacher identity

Research into the construct of science teacher identity has gained momentum over the past decade in an effort to achieve a more comprehensive, holistic understanding of teacher learning and development. As yet few studies have examined the unique identity challenges of science teacher career changers. Akkerman and Meijer’s (2011) dialogical approach to the conceptualization of teacher identity informed this longitudinal, qualitative study exploring the different identity aspects, or I-positions, of two individuals who had changed careers to teach high-school biology. The study identified moments of disequilibrium experienced by the participants and explored how they each eventually restored equilibrium. Analysis included tabulation of data using preliminary categories of multiplicity and unity, discontinuity and continuity, social and individual, and the participants’ internal negotiations. Findings revealed various I-positions and the disequilibrium that resulted as competing I-positions emerged during participants’ transition to a new career in teaching. However, there was also a common theme of participants eventually integrating these competing I-positions in an effort to find unity and continuity. The need for teacher preparation programs to support career changers in negotiating I-position conflicts such that they do not become insurmountable is discussed. Implications of depicting identity from a developmental perspective are offered for teacher preparation programs as well as teacher education research

Science, Social Theory and Body in The Affective Turn: Articulating Spheres

El llamado ‘Giro Afectivo’ ha generado articulaciones entre ciertos aportes de las ciencias sociales y las humanidades a los que aquí llamaremos «teoría(s) social(es)» y algunas expresionesde las ciencias naturales o duras, a las que aquí llamaremos «ciencia(s)». El argumento de este artículo es que dichos re-encuentros entre «ciencia» y «teoría social» ocurren de tres formas distintas en el marco de los estudios contemporáneos del afecto. Tres lógicas de engranaje diferentes a las que hemos nombrado ‘Esferas de Articulación’. Aquí sostendremos que cada una de ellas promueve una noción diferente sobre el cuerpo y que es esta noción particular la que las distingue y la que define las posibilidades de articulación para cada una de ellas. Las tres lógicas de articulación que dan nombre a nuestras esferas son: el Pliegue Cibernético, la Tecno-Ciencia y las Neurociencias. Explicaremos en qué consiste cada Esfera de Articulación e ilustraremos cada una con un estudio que despliegue su lógica. Además haremos algunas advertencias sobre posibles críticas en relación al reencuentro de la«ciencia» y la«teoría social», finalmente incorporaremos una serie de premoniciones para dicha relación al interior de los estudios del afecto.The so-called ‘Affective Turn’ has brought articulations between certain contributions from social sciences and humanities that we call here «social theory(ies)» and some expressions from hard or natural science, that we call here «science(s)». The argument of this paper is that such re-encounters between «science» and «social theory» happen, in the frame of the contemporary studies, in three different kinds or gear logics that we have named ‘Assemblage Spheres’. Here we argue that each of those spheres promotes different notions about the body, and each particular notion is what distinguishes them and what defines the possibilities of articulation for each sphere. The three logics of articulation that name our spheres are: The cybernetic fold, the Techno-Science and the Neuroscience. We will explain every sphere and we will illustrate each one with a research that displays its logic. Moreover we will make some warnings about possible critiques with regard to the re-encounters of «science» and «social theory», finally we will incorporate some premonitions about such relation within the studies of affect

Ciencia, teoría social y cuerpo en el giro afectivo : esferas de articulación

El llamado 'Giro Afectivo' ha generado articulaciones entre ciertos aportes de las ciencias sociales y las humanidades a los que aquí llamaremos «teoría(s) social(es)» y algunas expresiones de las ciencias naturales o duras, a las que aquí llamaremos «ciencia(s)». El argumento de este artículo es que dichos re-encuentros entre «ciencia» y «teoría social» ocurren de tres formas distintas en el marco de los estudios contemporáneos del afecto. Tres lógicas de engranaje diferentes a las que hemos nombrado 'Esferas de Articulación'. Aquí sostendremos que cada una de ellas promueve una noción diferente sobre el cuerpo y que es esta noción particular la que las distingue y la que define las posibilidades de articulación para cada una de ellas. Las tres lógicas de articulación que dan nombre a nuestras esferas son: el Pliegue Cibernético, la Tecno-Ciencia y las Neurociencias. Explicaremos en qué consiste cada Esfera de Articulación e ilustraremos cada una con un estudio que despliegue su lógica. Además haremos algunas advertencias sobre posibles críticas en relación al reencuentro de la«ciencia» y la«teoría social», finalmente incorporaremos una serie de premoniciones para dicha relación al interior de los estudios del afecto.The so-called 'Affective Turn' has brought articulations between certain contributions from social sciences and humanities that we call here «social theory(ies)» and some expressions from hard or natural science, that we call here «science(s)». The argument of this paper is that such re-encounters between «science» and «social theory» happen, in the frame of the contemporary studies, in three different kinds or gear logics that we have named 'Assemblage Spheres'. Here we argue that each of those spheres promotes different notions about the body, and each particular notion is what distinguishes them and what defines the possibilities of articulation for each sphere. The three logics of articulation that name our spheres are: The cybernetic fold, the Techno-Science and the Neuroscience. We will explain every sphere and we will illustrate each one with a research that displays its logic. Moreover we will make some warnings about possible critiques with regard to the re-encounters of «science» and «social theory», finally we will incorporate some premonitions about such relation within the studies of affect