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European Journal of Management Issues
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  This is an Open Access Journal Open Access journal
ISSN (Print) 2519-8564 - ISSN (Online) 2523-451X
Published by Oles Honchar Dnipropetrovsk National University Homepage  [7 journals]
  • Detecting Earnings Management Practices in European Insurance Sector: a

    • Authors: Stefano de Nichilo
      Abstract: Purpose. The purpose of the present paper was to gauge the extent of the impact on earnings management derived from the adoption of International Financial Reporting Standards (IFRS) 17 as well as detecting whether the impact will be similar in different European “Insurance” and “Reinsurance” industries. Design/Method/Approach. To provide empirical evidence that earnings management is more frequent in some country and less frequent in others by means of a statistical analysis, a sample of European listed “Insurance” and “Reinsurance” companies in the period 2018-2020 was observed. Findings. That being said, the lesson learned from this study is that the implementation of the new principle, written to discipline the accountancy of insurances contracts, and its consequences, must be carefully analyzed and monitored by the regulators, as well as correctly adopted by managers, as the determined revenues could have an impact on the pre-existing earning management practices. Theoretical implications. The paper of the present research also concerns the predictions on the behavior of managers that can be foreseen considering the agency theory; therefore, knowing ex-ante in which industries earnings management has a high impact, provides the option to foresee the hypothetical moves of the managers in the implementation of IFRS 17. Originality/value. Specifically, companies belonging to two sectors were selected: “Insurance” and “Reinsurance”. The Jones Model was applied. The statistical analysis brought to light that earnings management practices are “commonly adopted” in the “Insurance” and “Reinsurance” industry, which is consequently highly impacted by the introduction of IFRS 17. Research limitations/Future research. The total number of observations is high, all companies analyzed belong to only two industries. The analysis could be extended to a greater number of industries and companies in order to provide a more complete overview of the presence and the persistence of earnings management policies in different European financial companies typologies. Paper type – empirical. JEL Сlassіfіcatіon: G18, G22, G28, G30, G32.
      PubDate: 2022-09-02
      Issue No: Vol. 30, No. 3 (2022)
  • The Effect of Fragile Self-Esteem on Course Completion in Business Studies

    • Authors: Martin Dinter, Sandra Grässle, Moritz Mosenhauer
      Abstract: Purpose: Successful completion of higher education is a significant factor of both individual and national development. Self-esteem has been neglected in previous empirical research as a constraint in course completion. We investigate this factor as a basis to develop suitable interventions. Method: We use secondary, administrative data of course completion from fully accredited Bachelor- and Master-courses at an Austrian higher education institution. Findings: Self-Esteem, using measures of social comparison and gender as proxies, lead to reductions of successful completion of higher education. Practical implications: National and educational institutions aiming at supporting students should focus on emotional support programs alongside professional support programs. Value: We offer tentative first evidence of a novel theory on the impact of fragile self-esteem on intertemporal choices, applied to the context of higher education. Future research: An empirical analysis of higher education performance based on a model unifying both ability and self-esteem constraints would provide an ambitious, but interesting avenue for further research. JEL Сlassіfіcatіon: A20, D01, D15
      PubDate: 2022-08-25
      Issue No: Vol. 30, No. 3 (2022)
  • Analyzing Decision-Making Factors for Using Social Media: The Role of
           Trust and Information Sharing

    • Authors: Maulida Isti'anah, Usep Suhud, Osly Usman
      Abstract: Purpose: This study is aimed at explaining the factors that influence a person to decide to use TikTok in the Jabodetebek (Jakarta-Bogor-Depok-Tangerang-Bekasi) area. This study also uses the variables of self-efficacy, utilitarian value, hedonic value, information sharing, trust, and decision-making.
      Design/Method/Approach (only for empirical papers): Quantitative approaches and explanatory research are used in this study. Respondents were consumers who used the TikTok application in the Jabodetabek area to determine the number of samples. The present study uses non-probability sampling and convenience sampling techniques with 252 respondents. Data collection methods used questionnaires, and data were analyzed using Exploratory Factor Analysis (EFA) and Structural Equation Modelling (SEM) the method with the help of AMOS 24.
      Findings: The findings of this study indicate that self-efficacy and hedonic value positively affect trust, and trust positively affects information sharing and decision-making. Nevertheless, the results of this study also explain that self-efficacy does not affect information sharing. The utilitarian value does not significantly affect trust, and information sharing does not affect decision-making.
      Practical implications: Social media service providers should focus on the influence of information sharing and decision-making in the TikTok application, namely trust. One example is making efforts to improve consumer trust by protecting the personal information which consumers provide on social networking sites and developing the TikTok application as advertising for business. This study can be used as a reference for advertisers when choosing advertising media in the TikTok application because hedonic values influence trust in the TikTok application. Advertisers are advised to promote products by providing hedonic value, such as TikTok dance.
      Originality/Value: The use of the TikTok application is a trend that is currently popular. We tried to perform this research by using a dependent variable of decision-making that is not easy to find and is used in marketing studies.

      PubDate: 2022-08-25
      Issue No: Vol. 30, No. 3 (2022)
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Heriot-Watt University
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