Managers engage in income smoothing either to communicate private information about future earnings to investors (informativeness hypothesis) or to distort financial performance for opportunistic purposes (opportunism hypothesis). Business cycles and the monitoring role of institutional ownership may affect the earnings informativeness of income smoothing. The purpose of this research is to exa...

Many small businesses suffer from inadequate management skills which can lead to poor business performance and unsustainable businesses. Research to date has focused on traditional skills such as communication, time management and people skills, yet critically many business managers have no systems thinking skills. This paper presents a framework targeted at delivering systems thinking skills t...

Sirs, The Smoking, Health and Social Care (Scotland) Act 2005 prohibited smoking in all wholly and substantially enclosed public places in Scotland from 26 March 2006. The Act requires owners and managers to take ‘all reasonable precautions’ to prevent smoking and to maintain written records of breaches. The hospitality sector expressed concerns that a total ban might be difficult to enforce an...

almost every experinced manager has been faced with the necessity of dealing with the problems of productivity in connection with wages and salaries. during the last two decades, governments, cultural centers, managers and ::::union::::s have focused their attention on productivity as an important subject and there have been many articles emphasizing the linkage between wages and productivity a...

successor planning process in family businesses is recognized as one of the most important phases of family business lifecycle. family businesses play a vital role in developing regional and global economy and fuel the creation of new jobs, new business growth and increase in entrepreneurial activities. in this study, it was attempted to investigate the impact of family business characteristics...