1,721,034 research outputs found
Does Governance Affect The TCFD Reporting?An Empirical Analysis in The Financial Sector
Full text linkPromoting more sustainable corporate governance and fostering more transparent disclosure on climate change are two current European-planned actions to support the integration of sustainability into corporate decision-making and improve the ability of stakeholders to adequately assess the opportunities and the risks related to the climate for companies. In light of the leadership role assigned by the European Commission to the financial sector for promoting sustainability and mitigating climate risk and the paucity of studies on the relationship between corporate governance and the disclosure of climate change related risks by financial institutions, this study has two aims. The first is to assess the disclosure related to
climate change by major European banks to understand if the banks have grasped the most substantive aspects of the Task Force on Climate-related Financial Disclosures (TCFD) recommendations. The second aim is to evaluate the contribution of governance to TCFDcompliant disclosure. By using content analysis and OLS regressions on a sample of 101 european banks, our paper shows that banks have been able to reach an intermediate level of adequacy of compliance in terms of completeness of information but forward-looking orientation seems to be the aspect that is in need of the most improvement. The existence of a committee dedicated to sustainability issues seems to constitute the difference between the
banks in terms of disclosure, regarding all aspects analysed. The paper should be of interest to policymakers because it provides insight into disclosure vulnerabilities and therefore indicates what to monitor to achieve public policy objectives. Furthermore, the findings can help governance bodies and boards of directors to function more effectively and establish virtuous organizational arrangements for sustainable governanc
Banche e Sustainable Development Goals (Sdg): evidenze dall’Europa
No full textLo studio si propone di contribuire al dibattito sul rapporto tra settore finanziario dell’Unione
europea e sviluppo sostenibile, cercando di comprendere se, e in che modo, le
banche europee stanno avanzando nel percorso di orientamento strategico verso gli
obiettivi di sviluppo sostenibile (Sdg). Attraverso una content analysis effettuata sui «non
financial statements» relativi all’esercizio 2017 di 262 banche europee, lo studio stima
una bassa propensione delle banche europee a rendicontare tematiche legate allo sviluppo
sostenibile. Gli Sdg che emergono prioritari sono rappresentati dall’obiettivo 8 (crescita
economica e lavoro dignitoso) e 13 (lotta al cambiamento climatico). Tra le discriminanti
dell’Sdg reporting assumono importanza il paese e la redazione di un report integrato
Does the market reward integrated report quality?
Full text linkDespite the increasing interest in Integrated Reporting, it is not yet clear
what actual value the market assigns to it. Our research aims to establish
whether a high quality Integrated Report (IR) influences firm market
value. Specifically, we investigate whether shareholders take into
account the good quality disclosure provided by IR in their investment
assessments and reward the outstanding firms. We proxy high quality
disclosure by the awards assigned to IRs published by a sample of South
African listed companies. Using event study methodology, we find that
investors appreciate the quality of financial and non-financial
disclosure provided by IRs. Our analysis shows that the stock market
reacts positively to award announcements, the value attributed by
shareholders to the quality of IR is persistent, grows over time and is
particularly high in non-financial companies. This evidence should
encourage managers to invest in improving IR disclosure quality
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
communication and practices
Full text linkFamily firms are embarking on a virtuous path increasingly oriented toward sustainable
development. The corporate social responsibility (CSR), more and more regarded
as a positive driver for the reputation and preservation in the medium to long term
for the company, is now an element that falls within the credit valuations of banking
firms. Our research investigates CSR communication and practices in small and
medium-sized family businesses. Using the socioemotional wealth perspective, we
analyze the effect of family control and influence on CSR behavior. We perform a
Poisson regression on an Italian regional sample of 200 family businesses. Our study
reveals a greater propensity of family businesses to practices rather than CSR communication.
Family control has a positive effect on CSR practices, while family
involvement has an adverse effect on CSR communication. Besides, strong control
and involvement have a negative effect on CSR communication
Variations on the Author
Full text link“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
Full text linkWe 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
Niccolò D’Anastasio and his Scrittura doppia ridotta scienza
No full textThe aim of this work is to analyze the thought by Niccolò D’Anastasio, through his work, entitled “La scrittura doppia ridotta scienza” (The double-entry bookkeeping as a science) (D’Anastasio, 1803a; D’Anastasio, 1803b).
This inquiry has been performed by analyzing the Scholar’s slants, in relation to the historical time he lived in, and seeking to assess whether and how he contributed to the development of Accounting.
Indeed, the work by D’Anastasio displays many insights, which deserve to be highlighted as part of the cultural enrichment path of Accounting. This remark is based on the belief that in the evaluation of historical facts, final judgments do not exist and there is always room for further thoughts compared to prior stances (Canfora, 2017).
From a methodological perspective, we have put into context the Author in the geographical area and in the historical period he lived. So, we have analyzed D’Anastasio’s work, as a primary source, and the theoretical positions about him over time, as a secondary source.
We have followed a horizontal approach, insofar as the analyses on the Scholar was carried out with reference both to the hitherto scientific background and to the development of Bookkeeping.
Therefore, we have linked the thought by D’Anastasio with the theoretical stances immediately prior and subsequent to him, thus retracing the insights he provided with reference to either social and cultural events or bonds which had marked the development path of the accounting practice (Miller, Hopper and Laughlin, 1991; Giannessi, 1992; Keenan, 1998; Amaduzzi, 2004; Carmona, Ezzamel and Gutiérrez, 2004; Antonelli and D’Alessio, 2011).
It is worth noting that our inquiry has not provided any useful information about the life of the Scholar. Nothing new has emerged neither at the Venice State Archive nor at the Historical Library of the University Ca’ Foscari of Venice, although extensive investigations have been performed therein, as well as on biographical and bibliographical sources.
That said, from the structure of the work it can be inferred that D’Anastasio might not have been an academic scholar. Such a consideration emerges since he mentioned neither other accounting scholars nor he deepened the accounting thought at that time. So, this would be contradictory, insofar as the Author dwelled a great deal on the scientific side of his essay as well as on the purpose he envisaged, that is to set down a theoretic frame for the double-entry method.
Regardless of the rank of science by which D’Anastasio referenced his work, it is acknowledged by Accounting scholars that the early 19th century marks a fundamental recovery in accounting studies, thus setting the stage for the further upswing, in the second half of that century (Coronella, 2007, 119 ff.).
In this direction, the switching from stillness to the resumption of scientific outputs is precisely marked by D’Anastasio’s work, as is evident from his quotation in the preface: “My intention to break the almost universal silence in these theories seemed perhaps too daring” (D’Anastasio, 1803a, 5).
In the period immediately prior to the drafting of the work here discussed, along with the economic and social degradation, a significant decline in the quality of the works of Italian Accounting scholars rose (Bariola, 1897, 419-422; Brambilla, 1898, 4; Ceccherelli, 1915, 75-76; Melis, 1950, 714-715; Giannessi, 1979, 232-233; Masi, 1997, 233-234; Serra, 1999, 221-222; Privitera, 2003, 211-213).
The Italian Accounting authors of the 18th century, although numerous (Giuseppe Vergani, Sanpierdarena Nunzio Giuseppe Carlo Amato ed Urso, Giovanni Cavalà Pasini, Pellegrino Balugani, Vincenzo Maria Arena, Tommaso Domenico Breglia, Pietro Paolo Scali, Giacomo Della Gatta, Giuseppe Enea Marchi, Francescantonio Filonzi, Santi Giusti, Carl'Antonio Monti, Giovan-Domenico Bassaglia, Fererio Farghiscoc Antonino and Giuseppe Forni, as well as several Anonymous ones), did not have a great impact (Coronella, 2014, 132 -174). On the contrary, from the late 18th century and with considerable influence for much of the 19th century, scholars from other Countries, notably from France (in particular Edmond Dégrange) and UK (in precisely Edward Thomas Jones) virtually monopolized the European accounting culture, including the Italian one (Brown, 1905, 159-170; Reymondin, 1909, 48-53; Vlaemminck, 1956, 139-149). Their works were translated into numerous languages and, specifically, that by Dégrange was updated and reprinted over a span of more than a century.
In such a fruitless context for the Italian Accounting, the slants by D’Anastasio emerged. At the beginning of the 19th century, compared to the prior Italian “decadent” contribution, he introduced a series of prominent insights, which would have been a forerunner of the further improvements of the discipline
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe 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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