ABSTRACT
Purpose: The purpose of this paper is to examine the inter-relations among the strength of investor protection institutions, earnings management (EM) and the COVID-19 pandemic. Design/methodology/approach: As a proxy for EM, the authors use discretionary accruals measure, estimated using the modified Jones model (1991). As a proxy for the strength of investor protection institutions, the study uses the Investor Protection Index, extracted from the Global Competitiveness Reports. The sample consists of 5,519 firms listed in the Group of Twelve countries during 2015–2020. Findings: The study shows that firms tend to engage less in EM during the pandemic period. The authors also find a significantly negative relation between the strength of investor protection institutions and EM practices, and interestingly, this negative relation was found to be more pronounced during the pandemic period. Research limitations/implications: For investors and practitioners, the findings help get insights into the behavior of firms in response of the pandemic shock in countries with solid institutional and legal protection. For policymakers, the findings reaffirm the critical role that institutional incentives and reforms can play, in influencing firms to exert more efforts to promote their financial reporting quality. Originality/value: To the best of our knowledge, the study is one of the first attempts to examine the link between EM practices and investor protection during the COVID-19 pandemic. The findings extend both the literature on the role of institutional factors in promoting the earnings quality and the literature on COVID-19’s effect on firm performance and practices. © 2021, Emerald Publishing Limited.
ABSTRACT
Purpose: This study aims to investigate factors affecting students’ satisfaction with online learning during the COVID-19 pandemic. Design/methodology/approach: This study uses quantitative data. A survey of 280 respondents, representing undergraduate students in business schools in Cairo, Egypt is conducted. The survey includes both public and private universities. The participants are questioned about their opinions and attitudes toward satisfaction with online learning amidst the COVID-19 pandemic. Findings: The findings of this study reveal that Egyptian university students prefer to use synchronous teaching methods using different platforms. Attending virtual sessions and real-time conference call classes are the most preferred mode of delivery as perceived by the respondents. Also, the results of this study found that the internet, platform, class time, loss of interest, motivation and self-motivation and use of online exams as an assessment can be considered as the factors that significantly affect students’ satisfaction with online learning in Egypt. Originality/value: To the best of the knowledge, this study is among the first group of studies in Muslim emerging countries that explore the factors affecting students’ satisfaction with online learning during the COVID-19 pandemic. © 2020, Emerald Publishing Limited.
ABSTRACT
Purpose: Exam administration during the COVID-19 pandemic represents a challenge for most schools. This paper aims to document the experience of a business school in a developing country context. Design/methodology/approach: This paper is conceptual in its approach highlighting how exam administration was handled during the COVID-19 pandemic. Findings: Notably, exams were replaced by research assessments. This paper presents best practices and lessons learnt in this domain. Originality/value: This practice paper represents one of the few research studies that highlighted the mechanisms underlying the replacement of exams with research projects during the course of the COVID-19 pandemic. © 2020, Emerald Publishing Limited.