Kapitelvorschau

Kapitelvorschau

Abstract

The paper studies earnings management in developing European countries. We investigated if membership in the European Union and the recent global financial crisis affected the decisions of managers in Eastern European countries to engage in earnings management. By analyzing a sample of 4,627 firms from four developing Eastern European countries (the Czech Republic, Poland, Hungary, and Slovakia) over the period of 2002-2009, our findings suggest there was a decrease in earnings management over the period leading up to the accession of these countries to the European Union. Additionally, we found that there was an increase in earnings management after the burst of the financial crisis. The results contribute to the debate in the accounting literature regarding the variations in earnings management related to the changes in environmental factors influencing companies. These results have several implications for standard setters and regulators; in particular, companies’ incentives are strongly influenced by the general conditions and circumstance of their home countries. Additionally, the study explores the still unexplored developing markets of Eastern European countries.

Zusammenfassung

Basierend auf einer Analyse der von russischen Unternehmen veröffentlichten Berichte im Bereich CSR/Nachhaltigkeit werden in der vorliegenden Studie die Einflussfaktoren auf die Berichterstattung über sozial verantwortungsvolle Personalmanagementpraktiken in diesem Land analysiert. Unter besonderer Berücksichtigung der historischen Entwicklung und der Landesspezifika Russlands verfolgt dieser Beitrag den Pfadabhängigkeitsansatz. Die Ergebnisse unserer Studie bestätigen den vermuteten Zusammenhang zwischen der berichteten Gründungsgeschichte vor dem Fall der Sowjetunion und der Offenlegung der Informationen über die Sozialleistungen für Mitarbeiter und weisen auf einen Einfluss der Unternehmensgröße auf die Berichterstattung über die sozialverantwortungsvollen Personalmanagementpraktiken in diesem Land hin. Somit stützt die vorliegende Studie den pfadabhängigen Charakter der in Unternehmensberichten offengelegten organisationalen Praktiken in Russland und zeigt Übereinstimmung mit Studien, die in entwickelten Industrieländern durchgeführt wurden.

Abstract

Based on an analysis of CSR/sustainability reports published by Russian companies, we analyse the determinants of socially responsible human resource management (SRHRM) disclosure in Russia. By considering the historical development and contextual specifics of the country, we concentrate on the path dependence perspective. The results of our study not only confirm the expected relationship between the reported founding history before the fall of the Soviet Union and the disclosure of information about social benefits provided to employees, but also deliver evidence that company size is a relevant predictor of SRHRM reporting in Russia. Thus, this study confirms both the path-dependent nature of organisational practices in this country, as disclosed in company reports, and the importance of factors in line with those identified in developed industrialised countries.

Abstract

Based on the results from four samples of academics from four different European countries, this study reveals why some universities are more successful than others in terms of creating and keeping their links with industry. It suggests that it is just not enough to create an entrepreneurial environment within the university based on university-level regulations, but it is essential that academics perceive and accept the encouragement for entrepreneurial behaviour as well as recognise the benefits of technology and knowledge transfer activities.

Abstract

The paper presents the results of research on the mechanisms of corporate governance functioning on the Polish capital market. The purpose of this article is to identify the impact of selected internal mechanisms of corporate governance on the scope of disclosures on the control system over financial reporting. Disclosures were presented by public companies operating on the capital market with an insider model of corporate governance. The research covered 301 companies listed on the Warsaw Stock Exchange and their voluntary disclosures published in 2013. The results indicate that the scope of disclosures on the control system over financial reporting is positively correlated with the presence of audit committee and the share of independent supervisory board members in their total number. The obtained research results confirm the belief presented in the literature that in an insider model of corporate governance internal mechanisms affect the scope of voluntary corporate disclosures. In addition, research results indicate that the scope of voluntary disclosures depends on the size of the company.

Abstract

More and more companies are trying to optimize their corporate goals through digitalization. These include large corporations, medium-sized companies, but also small businesses. Starting with a central information system, companies are networking to obtain as much information as possible and to keep processes lean in order to increase sales and profits. The complexity of an ERP system often prevents complete transparency in use due to gaps in knowledge. This makes faster, simpler solutions from the common software shelf appear more attractive and is preferred by the user. The aim of this research is to determine the factors for the use of shadow IT. Thus, connections with general information systems such as an ERP system become recognizable. The research questions which are derived from this: What types of shadow IT exist in Germany and Serbia? What are the reasons for a use and do they entail risks? In order to be able to answer these questions, a thorough analysis of the applied software is required. In this case, this also includes an analysis from the user's point of view. These considerations are also differentiated regionally as well as content-related in the following research. Here, experts from European companies were interviewed. By means of a survey, participants were able to explain their use of additional software. This results in interpretations regarding the use of shadow IT. There is a clear trend towards the use of certain auxiliary software. In addition to the strengths and weaknesses of the shadow IT, this work also conveys the weak points of the standardized information system, such as the ERP system and its modules.

Abstract

The paper presents the results of the study of the influence of the dimensions of organizational culture on individual entrepreneurial orientation dimensions, the achievement dimension and the theory of planned behaviour dimensions. The respondents were employed persons. There were 540 respondents from 72 organizations. The moderating effect of the respondents’ gender on the observed relationships was also examined. From all the dimensions of organizational culture, power distance has the greatest impact on the entrepreneurial intentions of employed persons. Entrepreneurial intentions weaken when there is group collectivism in the organization and when there is an assertive environment in the organization.

Abstract

The Visegrad Four countries (the Czech Republic, Slovakia, Poland, and Hungary) share common traits in economics (Capik/Drahokoupil 2011), common history (Fawn 2013) and some political and social challenges (Förster/György Tòth 1997). In this article, we seek to determine common trends in the relatively narrow field of (executive) coaching. In the introduction, we explain the psychological background rooted in different learning theories (e.g., Kolb model, ELT) and psychotherapeutic approaches related to coaching such as humanistic psychology or solution-focused approach. The study itself formed part of a European-wide research project, where almost 3000 respondents from 51 European countries answered a questionnaire regarding professional coaching and mentoring. Answers from 419 Visegrad coaches and 1745 coaches from other European countries were compared to determine the trends and traits of the Visegrad Group-based coaching. Key insights from the study included significant differences in the use of methods of reflection such as reading coaching research, attending peer networks, using a mentor or attending webinars. There were also significant differences in the areas in which coaches pursue. Visegrad Four coaches coach significantly more in the area of life and well-being coaching and education coaching and less in the area of performance coaching. We also explored the coaching approaches and found that cognitive-behavioral coaching, NLP, transactional analysis and gestalt coaching are significantly more popular in the European sample while a solution-focused approach is used more in the Visegrad Four countries sample.