A review of dominant and emerging issues in corporate earnings management
- Authors: Hettihewa, Samanthala , Wright, Christopher
- Date: 2010
- Type: Text , Journal article
- Relation: Southern Business Review Vol. 35, no. 1 (2010), p. 15-36
- Full Text: false
- Reviewed:
- Description: The form and means of corporate earnings management (CEM) have evolved and become ever more sophisticated; however, in substance, CEM remains the misinforming of the users of an organization's financial statements, via the strategic abuse of timing, reorganizing, reclassifying, and/ or omitting of material information. Thus, even though CEM rarely involves outright deception, it is a fundamental breach of trust. As such, CEM is immensely damaging to the primary role of financial statements (i.e., the creation and/ or maintenance of informed trust between organizations and their key stakeholders) .
Socio-economic differences and deployment of the LDC micro-finance bottom-up approach in DCs
- Authors: Hettihewa, Samanthala , Wright, Christopher
- Date: 2010
- Type: Text , Journal article
- Relation: Journal of Electronic Commerce in Organizations Vol. 8, no. 2 (2010), p. 41-53
- Full Text: false
- Reviewed:
- Description: Microfinance (MF), after showing great success in poverty-relief in less-developed countries (LDCs), is experiencing rapid growth and interest in developed countries (DCs). However, current DC MF literature gives the impression that survival concerns are diverting DC MF from its original poverty-relief intent. As e-technology evolves, further threats and opportunities are created for MF by changing cost structures and relationships. This study uses descriptive analysis to infer that DC MF needs redesigning for DC socio-economic conditions or it will continue gaining a reputation of being too poorly focused, ineffective, and ineffcient for use in DCs. After showing that LDC poverty is harsher than DC poverty, this paper reviews current-performance concerns of DC M F, links those issues with the effect of regulatory and other socio-economic factors on micro-enterprise, discusses how MF can relieve poverty in DCs, and concludes that MF needs refocusing before DCs investing in further developing/adapting MF infrastructure. © 2010, IGI Global. Copying or distributing in print or electronic forms without written permission of IGI Global is prohibited.
Ethical management practice in Australia
- Authors: Batten, Jonathan A. , Hettihewa, Samanthala , Mellor, Robert
- Date: 2008
- Type: Text , Journal article
- Relation: Global Business Review Vol. 9, no. 1 (2008), p. 1-18
- Full Text: false
- Reviewed:
- Description: This article replicates an earlier study on Australian ethical management practice by Batten et al. (1997) using an identical set of variables and methodology. While differences in the samples of the two studies limit the generalizability of the new findings this study confirms the presence of significant cross-sectional variation in ethical management practice. Overall, much still needs to be done in order for firms to comply with recent industry best practice recommendations.
- Description: C1
- Description: 2003006155
Risk management and derivatives use in Australian Firms
- Authors: Batten, Jonathan A. , Hettihewa, Samanthala
- Date: 2007
- Type: Text , Journal article
- Relation: Journal of Asia Business Studies Vol. 1, no. 2 (2007), p. 37-44
- Full Text: false
- Reviewed:
- Description: Country-specific information on risk management is increasingly important, not only for investors and decision makers in international markets but also, for those in national and regional markets. This study reports the results of a cross-sectional survey of risk management practice and derivatives use by a sample of Australian firms. Overall, the results suggest that firm-specific factors appear to have some influence on risk management practice with the industry of the respondent being the most important, while the degree of international exposure has the least. Larger and more internationally exposed firms are likely to have more frequent reporting of derivatives use, and are more likely to use swaps and options to manage risks than other types of firms. Issues and implications for international firms are discussed
- Description: C1
- Description: 2003007177
Venture capital or private equity? The Asian experience
- Authors: Naqi, Sayed Ahmed , Hettihewa, Samanthala
- Date: 2007
- Type: Text , Journal article
- Relation: Business Horizons Vol. 50, no. 4 (2007), p. 335-344
- Full Text: false
- Reviewed:
- Description: Venture capital in Asia has exhibited remarkable growth over the last two decades. Researchers and practitioners have, however, expressed doubts as to whether what is being reported as venture capital in Asia can really be classified as such. Authors of scholarly studies often avoid this debate and, consequently, fail to caution readers about the applicability of their research findings. Through an exploration of the history, development, and composition of venture capital in Asia, this article not only confirms significant differences between Asian and traditional venture capital, but also finds that venture capital in Asia differs little from what is commonly called private equity. As such, a need exists within the venture capital literature to recognize this peculiarity of the Asian venture capital market. Moreover, venture capitalists considering expansion into Asia must comprehend the nature of the Asian market in order to avoid disillusionment and frustrations which may result from inadequate understanding.
- Description: C1
- Description: 2003007176
Relationship between firm management and the ethical practice
- Authors: Hettihewa, Samanthala , Batten, Jonathan A.
- Date: 2006
- Type: Text , Journal article
- Relation: Journal of Corporate Citizenship Vol. 22, no. Summer (2006), p. 27-37
- Full Text: false
- Reviewed:
- Description: This paper analyses the results of a survey of large Australian firms to determine (a) the scale and scope of ethical practices in the firm; and (b) the relationship between the different types of firm manager and the firm's ethical practices. The results suggest that whether or not a firm follows a written code of ethics appears to be strongly related to the age category of the senior manager. The level of education and the employment background of the senior manager do not seem to be related to whether the firm has a written code or not. [ABSTRACT FROM AUTHOR]
- Description: C1
- Description: 2003007180