Peter Pan Research Articles

Mannequin and Wife by Jen Fawkes, and: Tales the Devil Told Me by Jen Fawkes

Reviewed by: Mannequin and Wife by Jen Fawkes, and: Tales the Devil Told Me by Jen Fawkes Laura Jok (bio) mannequin and wife Jen Fawkes Louisiana State University Press https://lsupress.org/books/detail/mannequin-and-wife/ 210 pages; Print, $24.95 tales the devil told me Jen Fawkes Press 53 https://www.press53.com/short-fiction/tales-the-devil-told-me-by-jen-fawkes 196 pages; Print, $17.95 Mannequin and Wife and Tales the Devil Told Me, the story collections of Jen Fawkes, demonstrate the breadth and depth of the author's imagination to be, like her fabulist fictions, nothing short of remarkable. Fawkes is such a master of sustaining our enchantment, I could not resist reading the stories—and both of the books—one right after the other and then looking forward to more. Delays resulting from COVID-19 caused Tales the Devil Told Me to be released shortly after Mannequin and Wife, and their coincidence only displays Fawkes's rare gift for developing narrative momentum, novelty, and richness across a substantial repertoire—Mannequin numbers twenty stories, Tales eleven—of short fiction. The stories share a commitment to suspense, musical sentences, retold tales, and the fantastic through a constantly shifting and evolving blend of conceit, allegory, and realism that is never quite what we would anticipate. Tales the Devil Told Me and Mannequin and Wife read beautifully together, and seem, indeed, to finish each other's sentences. Tales, originally the author's MFA thesis, revisits canonical and archetypal stories from the Brothers Grimm to the penny dreadful to Shakespeare with a focus on their villains. The Tales retell from refreshing perspectives and reimagine the untold sides of the story, and at the same time, insightfully mine the source material for the universal experience or sentiment that makes the original deservedly archetypal [End Page 73] and reset it in a new realistic or hyperreal context that allows us to experience, in the familiar story, the shivers of recognition for heroes and villains alike, and the revelatory potential of the tale itself. Fawkes reminds us throughout Tales that interpretation can serve as a mechanism of forgiveness that reveals, or empathetically invents, our common humanity. In "Dynamics," the sinister and arcane codes of Professor Moriarty can be read, and rewritten, as a romance by the young mathematician determined to love him, who performs a similar feat for her father, the estranged failed theoretician who leaves her his papers. Rumpelstiltskin wants only to be known and loved like anyone else; Medusa is bitter because men become immobilized by her stunning appearance and can proceed no further in their relationship; Mowgli wishes a better life for his son, who grows up as wild as the tiger whom he reluctantly killed to protect his future and his descendancy. A gem of this collection, "Never, Never" asks not only that its Peter Pan figure, the aimless stoner narrator, grow up and get a real job but delivers this message through his stepfather, a draconian embarrassment who is, on top of everything else, Captain Hook. The pirate reinvents himself as a husband and a humble civil servant who turns his talents to sorting mail and spearing work orders on the end of his hook and appearing in full buccaneer regalia on his weekends. His paternal admonishments and advice, rendered in platitude and pirate speech, may sound laugh-out-loud funny—"What are ye going to do with yer life?"—but the insight of the story hides in plain sight, in how we, like the narrator, can initially dismiss Hook as amusing, ridiculous, the villain and the stepfather figure that we all know, only to be staggered later by his wisdom. Hook, like his stepson, like Peter Pan, like every one of us by extension of the metaphor, has learned from hard-won experience to move past juvenile evasions of responsibility on his voyages and obsession with the revenge for the wrongs done to him in youth, by recognizing his younger self in the angry stepson who shares the first name of the boy who maimed him. After Hook dies, Peter the narrator finally realizes what he was trying to tell him all along: to retain...

과정드라마(Process Drama)를 활용한 초등영어 교육방안

Objectives The purpose of this study is to introduce an educational method for primary school students to develop context-oriented real English communication skills through process drama based on primary English textbook. Methods A fairy tale(Peter pan) for process drama activities was extracted by analyzing English textbook for primary school 3rd grade of publishing D. In addition, a model for process drama education was developed by referring to the models of Kao & O’Neill(1998) and Ellis(1988). Results Based on the process drama model developed in this study, two lesson plans were constructed using the fairy tale ‘Peter pan’ from the 3rd grade English textbook of publishing D. Additionally, various process drama activities(Pre-text, Mime, Improvisation, Teacher in role, Writing in role, Still image & Thought tracking, Hot seating) were introduced based on the context through the fairy tale(Peter pan) by composing three stages of Preparation Phase, Drama Scenes, and Reflective Phase for each lesson. Conclusions To develop primary school students' real English communication skills, it is necessary to move away from mechanical and formal memorization practice, and to provide context-based and real communication-oriented education through process drama education. In order for process drama education to be successful, teachers must break free from authoritarian attitudes and open education that can negotiate meaning with students must be supported.

The Political Peter Pan of the Literary World on the Stage with His Beggars: Educational Analysis

Little is known about the ‘Peter Pan’ of the literary world of the eighteenth-century England, compared to his contemporary authors. Even though some of the authors of his age have thick volumes of correspondence to their credits, John Gay’s correspondence is as thin as his social position and literary fame. Had it not been for the recent efforts of the editor of The Letters of John Gay, even the present petite volume of Gay’s correspondence would not have been available for any research work and this paper alike. His high ambitions in political preferment destroyed his literary dignity. This paper intends to investigate the socio-cultural background of the young indefatigable literary figure of the English literature against which his political role is foregrounded. The descriptive method is used to meet that aim. Given the results, The Beggar’s Opera as a true, actual and direct manifestation of national detestation of the corrupt political situation and the individual, thought to be responsible for it, endorsed its ‘suspected success’ and led ‘Peter Pan’ to be the nightmare of ministers.

Unconventional Narrative Structure and The Problem of Latency Phase in Peter Pan Novel

PurposeThis research aimed to explain the human’s latency phase through child characters in Peter Pan novel and its relation to the novel unconventional narrative structure. MethodThe research was qualitative using a descriptive case design. The novel’s intrinsic elements were analyzed to see the complexity of this children's literature that led to the analysis of the latency phase of the child characters through the make-believe play. The analysis made uses of Sigmund Freud’s concept of psychosexual personality development. Results/FindingsThis research found that the novel’s complexity came from its unconventional narrative structure such as the layered sub-plots, unique settings, and characters with complex personalities that were uncommon in children’s literature. It then led to the further analysis of the children who were processing their latency phase through their activities. Focusing on Peter as a captain and a father and Wendy as a mother, all the roles manifested their wishes and desires. ConclusionThe research concluded that the unique, inconsistent, and illogical points from the unconventional narrative structure could be explained through the analysis of the story’s issue about the latency phase, which shows complexity found despite its status as children’s literature.

On the Unusual Variability of 2MASS J06195260–2903592: A Long-lived Disk around a Young Ultracool Dwarf

We present the characterization of the low-gravity M6 dwarf 2MASS J06195260-2903592, previously identified as an unusual field object based on its strong IR excess and variable near-IR spectrum. Multiple epochs of low-resolution (R ≈ 150) near-IR spectra show large-amplitude (≈0.1–0.5 mag) continuum variations on timescales of days to 12 yr, unlike the small-amplitude variability typical for field ultracool dwarfs. The variations between epochs are well-modeled as changes in the relative extinction (ΔA V ≈ 2 mag). Similarly, Panoramic Survey Telescope and Rapid Response System 1 optical photometry varies on timescales as long as 11 yr (and possibly as short as an hour) and implies comparable A V changes. Near Earth Object Wide-field Infrared Survey Explorer mid-IR light curves also suggest changes on 6 month timescales, with amplitudes consistent with the optical/near-IR extinction variations. However, near-IR spectra, near-IR photometry, and optical photometry obtained in the past year indicate that the source can also be stable on hourly and monthly timescales. From comparison to objects of similar spectral type, the total extinction of 2MASS J0619-2903 seems to be A V ≈ 4–6 mag, with perhaps epochs of lower extinction. Gaia Early Data Release 3 (EDR3) finds that 2MASS J0619-2903 has a wide-separation (1.′2 = 10,450 au) stellar companion, with an isochronal age of Myr and a mass of M ☉. Adopting this companion’s age and EDR3 distance (145.2 ± 0.6 pc), we estimate a mass of 0.11–0.17 M ☉ for 2MASS J0619-2903. Altogether, 2MASS J0619-2903 appears to possess an unusually long-lived primordial circumstellar disk, perhaps making it a more obscured analog to the “Peter Pan” disks found around a few M dwarfs in nearby young moving groups.

Chandra Observations of Six Peter Pan Disks: Diversity of X-Ray-driven Internal Photoevaporation Rates Does Not Explain Their Rare Longevity

We present Chandra X-ray observations of six previously identified Peter Pan objects, rare ∼40 Myr systems with evidence of primordial disk retention. We observe X-ray luminosities (0.8–3.0 keV) ranging from log L x ∼ 27.7–29.1. We find that our Peter Pan sample exhibits X-ray properties similar to that of weak-lined T Tauri stars and do not exhibit evidence of stellar accretion induced X-ray suppression. Our observed Peter Pan X-ray luminosities are consistent with that measured for field dM stars of similar spectral type and age, implying their long primordial disk lifetimes are likely not a consequence of unusually faint X-ray host stars. Our derived X-ray photoevaporative mass-loss rates predict our systems have passed the point of rapid gas dispersal and call into question the impact of this internal mechanism for primordial disk dispersal around dM stars. Our qualitative assessment of the surrounding Peter Pan environments also does not predict unusually low levels of external photoevaporation relative to other respective moving group members. Overall, our results suggest Peter Pan disks may be a consequence of the low far-UV flux incident on the disk in low-mass dM stars given their relatively lower levels of accretion over the course of their pre-main-sequence evolution.

The Absence of God in J. M. Barrie’s Post-War Writings: Mary Rose (1920) and Courage (1922)

J. M. Barrie (1860–1937) remains best known as the creator of Peter Pan (1904), celebrated as a whimsical eccentric who wrote sad stories about lost children. In his own day, however, he was respected as Scotland’s leading dramatist and a trenchant social critic. His writings from the years following the First World War are much darker in tone than his earlier work, as a series of intense personal bereavements shook his aesthetic embrace of Christian Humanism. God exists in Barrie’s post-war works as the presence of absence, a vacancy where the divine ought to be but where an inexplicable experience of bereavement hangs instead. This paper considers the nature of God’s absence in two of Barrie’s major post-war works, the drama Mary Rose (1920) and the lecture Courage (1922), through the interrelated images of the crucified body of Christ and the absent λόγος.

Sameness of plot in indirect translation. What events remain in complex translation chains?

ABSTRACT This paper deals with a central aspect related to translation that has been given surprisingly little attention in Translation Studies: sameness. We study sameness in a type of translation that according to previous studies entails additional shifts and losses – indirect translation. By indirect translation we mean a ‘translation based on a text (or texts) other than (only) the ultimate source text’ Our aim is to identify what stays the same in indirect literary translation in terms of plot. Our article is based on two case studies that comprehend particularly fuzzy chains of texts: the first Finnish translations of Robinson Crusoe and Peter Pan. Our main units of analysis are the plots of both works. We approach plot from a structural perspective and utilize plot function theory in our analysis. Our main research questions are: What in the plots of the two works studied has remained unaltered throughout the textual chain? What is the relation between plot elements that have been altered versus plot elements that have remained the same?

April PC-FACS.

April PC-FACS.

Schizophrenia and the Peter Pan Syndrome : Two faces of the Same Piece

Schizophrenia and the Peter Pan Syndrome can be defined as a single disease. It relies on dependence creation and maintaining through socialism or the family environment by exploitation of rituals that allow to benefit from its welfare. Schizophrenia relies on the inner destruction of the brain with, usually, alpha emitters, or solar neutrons, or other cytotoxic products so to enter into the criteria of a social welfare benefit. The association with meateating is extremely strong as the passerelle between the gut and the brain is neurologically short through the dorsal spine. There is an addictive disorder relying on the research of digestive products with alpha emitters that can also contaminate the brain and allow the destruction of the memories that the individual subject wants to eliminate.

Does government support make small and medium-sized enterprises reluctant to grow? Evidence from South Korea

This paper investigates whether government support for small and medium-sized enterprises (SMEs) in an emerging economy creates their reluctance to grow, which is analogous to the Peter Pan Syndrome. We test our hypotheses by regression analyses on a sample of 2,779 firms from a unique Korean Innovation Survey dataset from 2005 to 2007. Our empirical results show that SMEs tend to hinder their growth as they approach SME eligibility thresholds beyond which public support ceases. Such a tendency intensifies as SMEs grow closer to the employment-size-contingent SME eligibility threshold and as they receive more public support. In addition, the likelihood of the Peter Pan Syndrome is conditioned by both firm- and industry-specific characteristics. As government support for SMEs based on size-contingent eligibility criteria has a detrimental side-effect, other merit- or effort-based criteria should be considered. It is also desirable to reduce the opportunity cost involved in graduating from SMEs.

CHASING MYTHICAL BEASTS: The Reception of Ancient Monsters in Children’s and Young Adults’ Culture by Katarzyna Marciniak

Reviewed by: CHASING MYTHICAL BEASTS: The Reception of Ancient Monsters in Children’s and Young Adults’ Culture by Katarzyna Marciniak Katarzyna Marciniak and Luisa Spang CHASING MYTHICAL BEASTS: The Reception of Ancient Monsters in Children’s and Young Adults’ Culture. Edited by Katarzyna Marciniak. Series: Studien zur europäischen Kinder- und Jugendliteratur/Studies in European Children’s and Young Adult Literature (SEKL); 8. Universitätsverlag Winter, 2020, 623 pages. ISBN: 978-3-8253-69995-8 Everyone encounters monsters in their childhood. They fascinate and terrify us, but some also become our friends. All of them, regardless of whether they are good or evil, have something to teach us. This is the argument of the essay collection Chasing Mythical Beasts: The Reception of Ancient Monsters in Children’s and Young Adults’ Culture, edited by Katarzyna Marciniak, which looks at monsters and beasts from Greek and Roman mythology and their reinterpretations in contemporary narratives for children and young adults. It analyzes their functions in these narratives as well as the way they are received by their audience. Its aim, as proclaimed by its editor, is “to offer some food for thought and encourage other researchers” (29). The collection brings together classical studies, theology, archaeology, anthropology, ethnography, media studies, and modern languages, and while its main focus lies on literature, it also includes essays on other media like film, animation, and comics. The works it discusses come, like its contributors, from different parts of the world and address various age groups. The content of the substantial volume is arranged into five parts and preceded by an introduction by Marciniak. In it, she offers a definition of (classical) monsters and gives an overview of the theory and practice of monster studies, or teratology. Part 1 of the collection is dedicated to the Minotaur, “the most famous monster of Greek mythology” (41). It comprises six essays analyzing the hybrid figure and its dual nature in various works, ranging from Nathaniel Hawthorne’s retellings of Greek myths for children, over other illustrated myth collections from the 1850s, contemporary British fiction for young adults, postmodern fantasy literature and film, to Matt Ottley’s multimedia picture-book Requiem for a Beast. Part 2 deals exclusively with female monsters, starting with Medusa, who is discussed in the first two essays: one looks at her relationship with Athena in Richard Woff’s Bright-Eyed Athena in the Stories of Ancient Greece, and the other analyzes how two popular teen novels use her as an analogy for stigmatized teenage girls. A third essay focuses on the Erinyes and their resuscitation in Philip Pullman’s Amber Spyglass, while the last two contributions in this section discuss the Sirens in Anna Czerwińska-Rydel’s Bałtycka syrena and in J. M. Barrie’s Peter Pan. Part 3 of the volume groups together “creatures of different kinds of equine component” (42), namely Pan, the centaurs, and Pegasus. Peter Pan is taken up again, now to investigate the figure of the Greek god, followed by two essays on centaurs: the first is interested in the centaur Cheiron, “the educator,” and his function in modern literature, whereas the second analyzes the reception of centaurs in Russian fairy tales. Finally, another two contributions [End Page 87] follow the trail of Pegasus through Polish children’s books from the 1960s and the 1980s and C. S. Lewis’s Chronicles of Narnia. The essays that make up part 4 are concerned with “the concept of monstrosity itself” (43), opening with an analysis of the beasts in N. D. Wilson’s Ashtown Burials. The two following contributions transport us to the African continent: the first describes mythical beasts in the oral tradition of Cameroon, while the second traces the wobo, a mythical creature from East Africa, in Henryk Sienkiewicz’s W pustyni i w puszczy and in its country of origin. Another article brings together marine monsters from Greek poetry and Carlo Collodi’s Pinocchio, followed by an essay on two Egyptian tales featuring fantastic creatures. Concluding this section are an analysis of the Wawel Dragon in Stanisław Pagaczewski’s tales for children and a discussion of J. K. Rowling’s fantastic beasts and their Greek heritage. Finally...

A “Fabulous Monster” and a “Wonderful Boy:” Gender and the Elusive Victorian Child in theAliceBooks andPeter Pan

AbstractLewis Carroll’s “Alice in Wonderland” and “Through the Looking-Glass,” and J. M. Barrie’s “Peter Pan” are highly critiqued and explored works of British children literature. Both queer and hermeneutic readings allow approaches that intrinsically question gender dichotomies, providing tools to pick out underlying themes. Thus, focusing on the concepts of the “child hero” and the “genderless child” of Carroll’s and Barrie’s respective Victorian and Edwardian backgrounds, spatial – the dream worlds of the Wonder- and the Looking-Glass land, the colonized Island of Neverland – as well as temporal aspects – the linear, episodic quest of Alice, the immortal, cyclical existence of Peter – point to the subversive elements of play, memory, and narration in the texts. While Alice is bridging dream and reality in an oscillating, paradoxical act of self-aware transformation, Peter is otherworldly and inhuman himself, actively rejecting heteronormative standards and demands. Both are trespassers and assume roles, and confuse, adapt, and bend supposedly fixed rules. Their transgressions are subdued in the pretended ahistoricity of children’s storytelling, referring to the responsibility of adaptions to further expand the hermeneutical circle.

Second-Hand Risk Health Tragedies and Human Right Violations due to Ethanol Consumption. Biochemical basis for metabolic and behavioral Tragedies due to Ethanol Consumption

Everywhere a nonsmoker who is an alcohol consumer, complains of secondhand smoke, without being aware of second-hand risk health tragedies and human rights violations provoked by alcohol consumption. Here we analyze the concept, mainly unexplored, of dramatic adverse health effects and of human rights violations against third parties generated for alcohol consumption by others; and also, the harm due to the chemical transient prefrontal lobotomy generated by alcohol consumption. Alcohol consumption has been a part of the everyday human diet for centuries, especially because of the fact that alcoholic beverages are a safe means of hydration wherever clear water has not been available [1]. Old patients could, simultaneously be part of the alcohol consumers and/or secondhand victims. Before deciding to analyze the geriatric problems, we propose the allegorical model, based on Scott, Ellison, and Sinclair, as it was published in Nature Aging, in July 2021. We divide the theoretical analysis with four fundamental alternatives [2]: The extension of life (Struldbrug case). In Jonathan Swift's 1726 novel “Gulliver's Travels”, the struldbrugs were humans born apparently normal. The Struldbruggs, however immortal however they age normally, live in continuously deteriorating health. This takes us to the philosophical alternative of: “living or lasting” [2]. To lower morbidity (Dorian Gray case). Narratively, in “The Picture of Dorian Gray” a philosophical novel by Oscar Wilde, Dorian Gray owns a portrait of himself and while the picture ages, Dorian Gray does not change, maintaining his health and appearance until death [2]. Slowing aging (Peter Pan case), In this extreme case, where aging is not just slowed but canceled, the mortality and the health become independent of the age, and thus the individual is ‘forever young’. This constitutes the ‘Peter Pan’ case, after the play and novel about a boy who never grows old. This closely corresponds to the Hypocaloric diet claiming that it slows aging [2]. To reverse aging physical damage is repaired instead of slowed. This is a close analogy to the “Theseus Boat” as well as the regeneration of salamanders and lizards and transplants from donors. Desiderative, this is the future of organoids and the engineering of the pluripotent cell [2].

Defoe, Daniel. Captain Singleton. Ed. Manushag N. Powell.

Defoe, Daniel. <i>Captain Singleton</i>. Ed. Manushag N. Powell.

The Waiting Stage, Prolonged Residency in Nursery Habitats by Juveniles of the Predatory Sea Star Marthasterias glacialis.

AbstractGrowth and recruitment of the sea star Marthasterias glacialis was followed over six years in Lough Hyne, southwest Ireland. Juveniles from a 2-mm radius were found on algae at <1-2-m depth following what appeared to be gregarious larval settlement. Data from Lough Hyne and Mulroy Bay (northwest Ireland) indicated that algal habitat serves as a nursery area for juveniles of M. glacialis. Successive size frequency modes of the juveniles at Lough Hyne indicated slow growth over 6 years, to a mean radius of 20 mm. The absence of additional recruitment allowed monitoring of a discrete population. Recruits in the nursery habitat over the six years remained as waiting stage juveniles, a Peter Pan group with delayed maturity subsisting on a diet of epibionts. An initial sharp decline in numbers indicated post-settlement mortality, with subsequent decline likely due to migration to the adjacent shelly habitat, where subadult M. glacialis (30-70-mm radius) lives. In this habitat, M. glacialis preys on small bivalves and eventually joins the adult (maximum radius = 280 mm) population on open sediment, where it feeds on large bivalves. Size frequency distributions of the juveniles and adults showed growth over the six years, with the waiting stage sea stars slowly merging in size with the adult population. It appears that the supply of new individuals into the adult population may take place six or more years following settlement. Strong connectivity between life stage habitats and prolonged recruitment into the adult population may contribute to balanced exploitation of infaunal prey.

Queering “The Children's Movement”

Abstract This essay argues that the queer figure of the child that crops up curiously in (post–)Umbrella Movement Hong Kong is a defining political signifier for characterizing the city's youthful protesters and imagining alternative futures for Hong Kong. In many mainland Chinese media outlets, the youthfulness of the Hong Kong demonstrators is often emphasized to critique their fixation on the Western ideology of democracy. For the young resisters and their sympathizers, childishness connotes a different script of identity: it entails a narrative of temporal suspension in the face of assimilation into a Chinese homogeneity. By, for example, comparing the political star Joshua Wong to Peter Pan, who refuses to grow up, or by assigning uniform-wearing grade-school students the role of “the keepers of the Umbrella Movement,” prodemocratic cultural narratives keep alive the possibility of a political alterity that resists the neoliberal, temporal mandates of Hong Kong's government and mainland China. Theorizing that possibility in the context of temporal, queer, children's, and postcolonial studies, this essay contends that the future of resistance in Hong Kong will follow a lateral horizon, a sideways course that will put minor dissenters into new and nonheteropatriarchal relations with the existing order of the city.

Vietnamese university students' perspective on Peter Pan Syndrome

An increasing number of people, especially university students, are presenting Peter Pan Syndrome in society. Peter Pan Syndrome is a concept used to characterize the person who refuses to comply with the characteristics of the adult when reaching adulthood. The people with Peter Pan Syndrome are immature in emotion, behavior, and cognition. The main objective is to investigate the perception of Peter Pan Syndrome and the level of Peter Pan Syndrome among university students. Convenience sampling was used to collect data from 400 undergraduate students (186 males and 214 females) from three universities in Vietnam. Descriptive and inferential statistics were used to analyze the data. The results revealed that the manifestations of Peter Pan Syndrome in students in three dimensions of emotion, behavior, and cognition. This study contributes to the general discussion underway about the definition of Peter Pan Syndrome and the symptoms of Peter Pan Syndrome. Future research should carefully consider the potential effects of Peter Pan Syndrome among undergraduate students to assist families and educators in developing appropriate education and coping strategies.

Exploring the possibility of Peter Pan discs across stellar mass

ABSTRACT Recently, several accreting M dwarf stars have been discovered with ages far exceeding the typical protoplanetary disc lifetime. These ‘Peter Pan discs’ can be explained as primordial discs that evolve in a low-radiation environment. The persistently low masses of the host stars raise the question whether primordial discs can survive up to these ages around stars of higher mass. In this work we explore the way in which different mass loss processes in protoplanetary discs limit their maximum lifetimes, and how this depends on host star mass. We find that stars with masses ≲0.6 M⊙ can retain primordial discs for ∼50 Myr. At stellar masses ≳0.8 M⊙, the maximum disc lifetime decreases strongly to below 50 Myr due to relatively more efficient accretion and photoevaporation by the host star. Lifetimes up to 15 Myr are still possible for all host star masses up to ∼2 M⊙. For host star masses between 0.6 and 0.8 M⊙, accretion ceases and an inner gap forms before 50 Myr in our models. Observations suggest that such a configuration is rapidly dispersed. We conclude that Peter Pan discs can only occur around M dwarf stars.

The effects of size‐dependent policy on the sales distortion reporting: Focusing on the discretionary sales management of Korean SMEs

This study analyzes whether firms manipulate size reports in order to seem as if they have not grown due to size‐dependent policies. The small‐and‐medium enterprises (SMEs) support policies of Korean provide various benefits such as tax reduction to companies with a sales lower than a certain standard. SMEs thus have an inventive to discretionally manage sales figures to hold on to such benefits. This study empirically tests on firms listed in the Korean Stock Exchange from 2006 to 2016 with models by Stubben (2010, 10.2308/accr.2010.85.2.695) and Giedt (2017, doi.org/10.1111/abac.12119) as a proxy for discretionary revenue. Results from analysis show that SMEs tend to reduce their sales discretionally. SMEs with large sales lower these numbers more drastically than SMEs with small sales, since they are at higher risk of being newly classified as a large firm. Such results suggest that SMEs discretionally lowered sales figure to hide their growth, unlike what is known as Peter Pan Syndrome.