Download or read book The Impact of Community Social Capital and Trust on Levels of Accounting Conservatism written by Michelle Li-Kuehne and published by . This book was released on 2021 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting conservatism reflects the judgment and potential bias allowed per accrual-based accounting by choosing to disclose bad news ahead of holding a higher bar for reporting good news. Financial reporting aggressiveness has been a strong focus of current research; I argue that examining accounting conservatism, representing the other side of the financial reporting quality spectrum, is equally important. Most research has focused on the consequences of accounting conservatism, in contrast to my study, which examines potential antecedents. Essay 1 of my dissertation illuminates the relationship between community social capital and accounting conservatism. Community social capital is proxied by the social norms and networks of the firm's headquarter location and is collected on a county basis. The reputational pressures of social norms may restrain managerial rent-seeking behaviors, thereby resulting in increased accounting conservatism. Social networks facilitate information exchange, thus reducing information asymmetry and possibly reducing the need for accounting conservatism. Hence, the effect of community social capital on accounting conservatism, including the potentially opposing influence of social norms and networks, creates an empirical question and motivates my study. My research extends literature concerning various firm-specific factors associated with accounting conservatism by uniquely examining the influence of the qualitative characteristics of social capital. The results of my study indicate high community social capital is associated with lower levels of conditional accounting conservatism, implying the contracting benefits of high community social capital negate the additional contracting benefits of conditional accounting conservatism. Essay 2 of my dissertation studies the intangible trait of corporate trust and the associated choices about using accounting conservatism. Trust is the reliability and honesty of a relationship. My study measured trust by developing a comprehensive dictionary of trust-related words and phrases via natural language processing known as machine learning. I examined a large sample of firm-year text data from the Q and A section of earnings calls. Corporate demonstration of trust may act as a potential substitute for accounting conservatism, for example, in the context of contracting theory. In contrast, trust may complement corporate accounting conservatism strategies, such as being part of the overall corporate culture and risk aversion theory. Motivated by this potential dichotomy, my study explores the relationship between trust and accounting conservatism. My results indicate higher levels of firm trust are associated with lower levels of accounting conservatism, which supports the tendency of trust to act as a substitute for accounting conservatism leanings. My study adds weight to prior research by examining trust and further delineating its relationship with conditional and unconditional accounting conservatism. My study complements and extends text analysis research. To my knowledge, it is the first study to develop a corporate tone of trust dictionary via machine learning to examine its relationship with accounting conservatism.
Download or read book Social Capital and Entrepreneurship written by Phillip H. Kim and published by Now Publishers Inc. This book was released on 2005 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Social Capital and Entrepreneurship concludes by examining the tension between the properties of social networks used in entrepreneurship researchers' models and the limited perspective on networks available to practicing entrepreneurs.
Download or read book Measuring Social Capital in Five Communities in NSW written by Paul Bullen and published by . This book was released on 2005 with total page 101 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Role of Social Capital in Development written by Christiaan Grootaert and published by Cambridge University Press. This book was released on 2002-08-15 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: Previously the role of social capital - defined as the institutions and networks of relationships between people, and the associated norms and values - in programs of poverty alleviation and development has risen to considerable prominence. Although development practitioners have long suspected that social capital does affect the efficiency and quality of most development processes, this book provides the rigorous empirical results needed to confirm that impression and translate it into effective and informed policymaking. It is based on a large volume of collected data, relying equally on quantitative and qualitative research methodologies to establish approaches for measuring social capital and its impact. The book documents the pervasive role of social capital in accelerating poverty alleviation and rural development, facilitating the provision of goods and services, and easing political transition and recovery from civil conflicts.
Download or read book Social Capital written by Partha Dasgupta and published by World Bank Publications. This book was released on 2000 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains a number of papers presented at a workshop organised by the World Bank in 1997 on the theme of 'Social Capital: Integrating the Economist's and the Sociologist's Perspectives'. The concept of 'social capital' is considered through a number of theoretical and empirical studies which discuss its analytical foundations, as well as institutional and statistical analyses of the concept. It includes the classic 1987 article by the late James Coleman, 'Social Capital in the Creation of Human Capital', which formed the basis for the development of social capital as an organising concept in the social sciences.
Download or read book Theories of Social Capital written by Ben Fine and published by Pluto Press. This book was released on 2010-03-15 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tracing the evolution of social capital since his highly acclaimed contribution of 2001 (Social Capital Versus Social Theory), Ben Fine consolidates his position as the world's leading critic of the concept. Fine forcibly demonstrates how social capital has expanded across the social sciences only by degrading the different disciplines and topics that it touches: a McDonaldization of social theory. The rise and fall of social capital at the World Bank is critically explained as is social capital's growing presence in disciplines, such as management studies, and its relative absence in others, such as social history. Writing with a sharp critical edge, Fine not only deconstructs the roller-coaster presence of social capital across the social sciences but also draws out lessons on how (and how not) to do research.
Download or read book Social Capital Online written by Kane X. Faucher and published by University of Westminster Press. This book was released on 2018-06-14 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt: What is ‘social capital’? The enormous positivity surrounding it conceals the instrumental economic rationality underpinning the notion as corporations silently sell consumer data for profit. Status chasing is just one aspect of a process of transforming qualitative aspects of social interactions into quantifiable metrics for easier processing, prediction, and behavioural shaping. A work of critical media studies, Social Capital Online examines the idea within the new ‘network spectacle’ of digital capitalism via the ideas of Marx, Veblen, Debord, Baudrillard and Deleuze. Explaining how such phenomena as online narcissism and aggression arise, Faucher offers a new theoretical understanding of how the spectacularisation of online activity perfectly aligns with the value system of neoliberalism and its data worship. Even so, at the centre of all, lie familiar ideas – alienation and accumulation – new conceptions of which he argues are vital for understanding today’s digital society.
Download or read book Redefining the Corporation written by James E. Post and published by Stanford University Press. This book was released on 2002 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book shows how the modern corporation must meet the expectations of diverse constiutents who contribute to its existence and success, the stakeholders: resource providers, customers, suppliers, alliance partners, and social and political actors. It argues that the corporation must be seen as an institution engaged in mobilizing resources to create wealth and benefits for all its stakeholders.
Download or read book The Rise and Fall of Social Cohesion written by Christian Albrekt Larsen and published by Oxford University Press, USA. This book was released on 2013-06-20 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book explores the ways in which social cohesion — measured as trust in unknown fellow citizens — can be established and undermined. It examines the US and UK, where social cohesion declined in the latter part of the twentieth century, and Sweden and Denmark, where social cohesion increased, and aims to put forward a social constructivist explanation for this shift. Demonstrating the importance of public perceptions about living in a meritocratic middle class society, the book argues that trust declined because the Americans and British came to believe that most other citizens belong to an untrustworthy, undeserving, and even dangerous 'bottom' of society rather than to the trustworthy middle classes. In contrast, trust increased amongst Swedes and Danes as they believed that most citizens belong to the 'middle' of society rather than to the 'bottom'. Furthermore, the Swedes and Danes came to view the (perceived) narrow 'bottom' of their society as trustworthy, deserving, and peaceful. The book argues that social cohesion is primarily a cognitive phenomenon, in contrast to previous research, which has emphasized the presence of shared moral norms, fair institutions, networks, engagement in civil society etc. The book is based on unique empirical data material, where American survey items have been replicated in the British Social Attitude survey and the Danish and Swedish ISSP surveys (exclusively for this book). It also includes a unique cross-national study of media content covering a five year period in UK, Sweden, and Denmark. It demonstrates how 'the bottom' and 'the middle' is differently constructed across countries.
Download or read book An Introduction to Community Development written by Rhonda Phillips and published by Routledge. This book was released on 2014-11-26 with total page 682 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning with the foundations of community development, An Introduction to Community Development offers a comprehensive and practical approach to planning for communities. Road-tested in the authors’ own teaching, and through the training they provide for practicing planners, it enables students to begin making connections between academic study and practical know-how from both private and public sector contexts. An Introduction to Community Development shows how planners can utilize local economic interests and integrate finance and marketing considerations into their strategy. Most importantly, the book is strongly focused on outcomes, encouraging students to ask: what is best practice when it comes to planning for communities, and how do we accurately measure the results of planning practice? This newly revised and updated edition includes: increased coverage of sustainability issues, discussion of localism and its relation to community development, quality of life, community well-being and public health considerations, and content on local food systems. Each chapter provides a range of reading materials for the student, supplemented with text boxes, a chapter outline, keywords, and reference lists, and new skills based exercises at the end of each chapter to help students turn their learning into action, making this the most user-friendly text for community development now available.
Download or read book Communism Conformity and Civil Liberties written by Samuel Andrew Stouffer and published by Transaction Publishers. This book was released on 1963 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Benefits of Learning written by Tom Schuller and published by Psychology Press. This book was released on 2004 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presenting the findings of the first large scale study on the social consequences of participation in various forms of adult and lifelong learning, this book investigates the relationships between education and key social concerns such as health.
Download or read book The Sociology of Community Connections written by John G. Bruhn and published by Springer Science & Business Media. This book was released on 2011-07-18 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many of our current social problems have been attributed to the breakdown or loss of community as a place and to the fragmentation of connections due to an extreme value of individualism in the Western world, particularly in the United States. Not all scholars and researchers agree that individualism and technology are the primary culprits in the loss of community as it existed in the middle decade of the 20th century. Nonetheless, people exist in groups, and connections are vital to their existence and in the daily performance of activities. The second edition of the Sociology of Community Connections will identify and help students understand community connectedness in the present and future.
Download or read book Rescuing Social Capital from Social Democracy written by John Meadowcroft and published by . This book was released on 2007 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the complex relationships between social capital, markets and democracy. It argues that participation in markets positively enriches and enhances the stock of social capital, while, conversely, democratic politics may undermine it by facilitating divisive rent-seeking by special interest groups.
Download or read book What You Do Is Who You Are written by Ben Horowitz and published by HarperCollins. This book was released on 2019-10-29 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ben Horowitz, a leading venture capitalist, modern management expert, and New York Times bestselling author, combines lessons both from history and from modern organizational practice with practical and often surprising advice to help executives build cultures that can weather both good and bad times. Ben Horowitz has long been fascinated by history, and particularly by how people behave differently than you’d expect. The time and circumstances in which they were raised often shapes them—yet a few leaders have managed to shape their times. In What You Do Is Who You Are, he turns his attention to a question crucial to every organization: how do you create and sustain the culture you want? To Horowitz, culture is how a company makes decisions. It is the set of assumptions employees use to resolve everyday problems: should I stay at the Red Roof Inn, or the Four Seasons? Should we discuss the color of this product for five minutes or thirty hours? If culture is not purposeful, it will be an accident or a mistake. What You Do Is Who You Are explains how to make your culture purposeful by spotlighting four models of leadership and culture-building—the leader of the only successful slave revolt, Haiti’s Toussaint Louverture; the Samurai, who ruled Japan for seven hundred years and shaped modern Japanese culture; Genghis Khan, who built the world’s largest empire; and Shaka Senghor, a man convicted of murder who ran the most formidable prison gang in the yard and ultimately transformed prison culture. Horowitz connects these leadership examples to modern case-studies, including how Louverture’s cultural techniques were applied (or should have been) by Reed Hastings at Netflix, Travis Kalanick at Uber, and Hillary Clinton, and how Genghis Khan’s vision of cultural inclusiveness has parallels in the work of Don Thompson, the first African-American CEO of McDonalds, and of Maggie Wilderotter, the CEO who led Frontier Communications. Horowitz then offers guidance to help any company understand its own strategy and build a successful culture. What You Do Is Who You Are is a journey through culture, from ancient to modern. Along the way, it answers a question fundamental to any organization: who are we? How do people talk about us when we’re not around? How do we treat our customers? Are we there for people in a pinch? Can we be trusted? Who you are is not the values you list on the wall. It’s not what you say in company-wide meeting. It’s not your marketing campaign. It’s not even what you believe. Who you are is what you do. This book aims to help you do the things you need to become the kind of leader you want to be—and others want to follow.
Download or read book Bulletin of the Atomic Scientists written by and published by . This book was released on 1955-04 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Bulletin of the Atomic Scientists is the premier public resource on scientific and technological developments that impact global security. Founded by Manhattan Project Scientists, the Bulletin's iconic "Doomsday Clock" stimulates solutions for a safer world.
Download or read book Bulletin of the Atomic Scientists written by and published by . This book was released on 1953-05 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Bulletin of the Atomic Scientists is the premier public resource on scientific and technological developments that impact global security. Founded by Manhattan Project Scientists, the Bulletin's iconic "Doomsday Clock" stimulates solutions for a safer world.
