1,720,994 research outputs found

    sj-docx-1-fbr-10.1177_08944865231223562 – Supplemental material for Socioemotional Wealth and Tax Aggressiveness in Private Family Firms: The Role of the CEO’s Characteristics

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    Supplemental material, sj-docx-1-fbr-10.1177_08944865231223562 for Socioemotional Wealth and Tax Aggressiveness in Private Family Firms: The Role of the CEO’s Characteristics by Jonathan Bauweraerts, Alessandro Cirillo and Salvatore Sciascia in Family Business Review</p

    sj-docx-2-fbr-10.1177_08944865231223562 – Supplemental material for Socioemotional Wealth and Tax Aggressiveness in Private Family Firms: The Role of the CEO’s Characteristics

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    Supplemental material, sj-docx-2-fbr-10.1177_08944865231223562 for Socioemotional Wealth and Tax Aggressiveness in Private Family Firms: The Role of the CEO’s Characteristics by Jonathan Bauweraerts, Alessandro Cirillo and Salvatore Sciascia in Family Business Review</p

    Fuites et miroirs soniques

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    Sound studies e visual culture a confronto in un articolo che individua analogie e tratti distintivi degli audio/visivi

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis

    Exploring the relation between family ownership and incentive stock options: the contingency of family leadership, board monitoring and financial crisis

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    This paper investigates the curvilinear relationship between family ownership and the incentive aim of stock options, considering the effect of family leadership, board monitoring and financial distress. Using Italy as a study setting because of the large number of family businesses, we categorize incentive and rent-extractive stock option plans by their design features. We assume that the co-existence of family and non-family managers expose family firms to underexplored agency problems between owners and managers, and posit that stock options help to mitigate these problems. Our logit model reveals the existence of an inverted U-shaped relationship between family ownership and the incentive aim of stock options that becomes a U-shaped one in family-led firms. We also find that family firms are more likely to grant incentive stock options at low to intermediate level of family ownership in presence of effective board monitoring and during the global financial crisis. This paper contributes to the existing literature on corporate governance and accounting in family businesses, and also has practical significance for investors, regulators and policy-makers

    Dispelling the Myths Behind First-author Citation Counts

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    We conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more sophisticated methods

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