January 2017

Is gender diversity in ownership structure related to private Italian companies’ propensity to engage in earnings management practices?

The study investigates whether and how gender diversity in ownership structure (here intended as female ownership) is related to private (unlisted) Italian companies’ propensity to engage in earnings management practices, specifically in “earnings minimization” (EM) and “earnings change minimization” (ECM). Companies practice EM when they manage earnings to bring them close to zero. They...

Author(s): Simone Poli

January 2017

Assessment of ethical behaviour on organizational performance

Ethical behaviour if not practiced has the ability of reducing organization performance; it may cause disagreements, lawsuits, client dissatisfaction, poor service delivery, poor time management, and corruption among others. Some of the unethical behaviours observable that may affect organizational performance include arrogance, ignorance, neglect, absenteeism, alcohol consumption, smoking, and neglect among others. An...

Author(s): Henry Kiptum Yatich and Richard Musebe