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Real Earnings Management
and Subsequent Operating Performance
--Denise M Leggett, Linda M Parsons and Austin L Reitenga
Real Earnings Management (REM) is the manipulation of business activities to meet an earning’s threshold. Despite concern that REM activities create real economic costs, research on the relation between REM and subsequent operating performance is inconclusive. In this paper, a two-firm-level method of estimating abnormal discretionary expenditures is developed and a more proactive method of identifying REM activity is implemented. Using firm-level estimates of abnormal expenditures, strong evidence of REM negatively related to subsequent period return on assets and cash flows from operations is found. The results suggest that the inconclusive results in prior research may be in part due to estimating abnormal expenditures using industry-level models. © 2016 IUP. All Rights Reserved.
A Conceptual Framework of the Mediating Effects
of Human Interactions in Supply Chain Relationships
--Shankha Sengupta and Anusha Sreeram
The present study intends to initiate discussion regarding the influence of employee interaction within individual organizations towards the development of inter-personal relationships among the employees and the various peer groups, supervisors and other departments, as also, to propose a conceptual framework reflecting the antecedents that might affect successful relationship development through the mediating role of inter-personal interactions, and finally to determine the effect of intra-organizational employee interaction on the establishment of inter-organizational relationships within intermediaries in a supply chain. © 2016 IUP. All Rights Reserved.
Vodafone Global Telecommunications:
Optimizing Operations
--Rachel Ang
The purpose of the study is to examine the experiences of executives who were successful in consummating a corporate operation. The objective of the research is to determine how and what supported the relationships. A phenomenological research method is applied. Key thematic research discoveries reveal that executives consider pursuing optimizing operation; responsible executive teams should assess their reputation within the local and regional communities, review their historical and present philanthropic engagement, determine the soundness of their relationships with political and regulatory entities, and review their environmental stewardship. © 2016 IUP. All Rights Reserved.
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