Does Teacher-Turned Businessmen Curb Accrual-Based Earning Management and Real Activity Manipulation

Shen, Huayu; Zhang, Man; Mei-sha, Wang; Zhang, Jun; Guo, Zilin

doi:10.1080/1540496x.2020.1829586

Cited by 4 publications

(4 citation statements)

References 51 publications

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“…The COVID-19 pandemic and economic recession have had a negative impact on various industries, including tourism, retail, aviation, construction and travel (Nor et al, 2020). In line with the findings of Shen et al (2020) that the pandemic of COVID-19 ended in a downturn in industrial outcomes, both in business and in the field.…”

Section: Literature Review Impact Of Covid-19supporting

confidence: 87%

“…For example, from a COVID-19 pandemic prevention perspective in China, quarantine policies have effectively stopped the pandemic from spreading through the world. Around the same time, though, supply and demand have weakened, leading in the first quarter to a stagnating economy and decreasing corporate efficiency (Shen et al, 2020).…”

Section: Literature Review Impact Of Covid-19mentioning

confidence: 99%

“…Apart from being a compliance mechanism, it is up to companies themselves to understand that an outbreak inside their facilities will be expensive if staff or consumers contracted the virus (Voon, 2020). Financial restrictions can make the pandemic activity even more difficult (COVID-19) (Shen et al, 2020).…”

Section: The Impact Of Lockdown To the Companymentioning

confidence: 99%

“…Supply Chain Finance has long been recognised as a major intersection of trade finance and supply chain management. As a consequence, providing funding for trading along the supply chain is becoming a fundamental business for banks, producing real value for both manufacturers and buyers, who need not only timely production and delivery of goods, but also well-structured Supply Chain Finance solutions to free up more cash at a reasonable financial cost (Wang et al, 2020).…”

Section: Cost Reductionmentioning

confidence: 99%

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Improvement of Green Procurement Performance in the Global Supply Chain: Evidence from Enterprise Resource Planning and Social Network Analysis

Shaharudin

Suhaimi

Fernando

et al. 2021

IJIM

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The purpose of this paper is to present a plan on how to improve the operational efficiency of the company during the Covid-19 period. Previous research has been reviewed in order to gain further knowledge of the problem; primarily on the operational performance, as well as on the supply chain management of the company. The results have shown that, on the basis of a social network analysis, the Procurement Engineer is the most influential individual in the management of information within the organization, where the Procurement Engineer is also the employee who has a strong link with the transfer of data to top management, the Ishikawa diagram indicates that the present environment is the primary cause of the company's problems in finding products, while the Tree diagram shows the only approach to the issue of insufficient employees is by supplying training for new or existing workers or by assigning staff from another department to serve permanently in a department where there is a lack of staff. In addition, the Enterprise Resource Planning (ERP) framework will strengthen the green supply chain management of the business as it will help to reduce the loss of time waiting for or processing the company's materials, thereby reducing the cost as well. This research offers proof of the pre-Covid 19 and post-Covid 19 impacts on green supply chain operational performance.

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Section: Literature Review Impact Of Covid-19supporting

confidence: 87%

Section: Literature Review Impact Of Covid-19mentioning

confidence: 99%

Section: The Impact Of Lockdown To the Companymentioning

confidence: 99%

Section: Cost Reductionmentioning

confidence: 99%

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