1,720,983 research outputs found
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
Get PDFWe 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
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe 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
Does Corporate Social Responsibility Engagement Reduce Earnings Management? Evidence from Cambodian-Listed Companies
Get PDFThis research aims to explore the influence of ethics on financial reporting quality by investigating the correlation between corporate social responsibility (CSR) and accrual-based earnings management (AEM) within a sample of Cambodian non-financial listed companies over the nine years from 2014 to 2022. The study reveals that the level of involvement in AEM is lower in Cambodian firms, which have a higher tendency to engage in charitable activities. The study\u27s findings hold significant implications as they contribute to a deeper understanding of financial reporting practices and CSR initiatives, which may interest stakeholders, including investors, regulatory bodies, and scholars interested in ethical business practices. Furthermore, it offers valuable insights into the ongoing debate surrounding the impact of ethics on the quality of financial reporting, particularly within emerging economies
Determinants of the Intellectual Capital Efficiency of Cambodian Commercial Banks
Get PDFThis study intends to investigate the potential effects of various bank-specific characteristics on the efficiency of intellectual capital (IC) in Cambodia’s commercial banks from 2013 to 2021. Using multiple regression analysis, the study examines the link between IC efficiency as a dependent variable and some independent variables. The study uses value-added intellectual capital (VAIC) established by Pulic (2004) to assess how IC is effectively utilized in Cambodian commercial banks. The findings show that the bank size, bank profitability, and entry barriers significantly influence IC efficiency. The study’s findings cannot be extrapolated to commercial banks in other countries or other study periods because the empirical testing has been confined to Cambodian commercial banks from 2013 to 2021. The study will aid banking regulators in identifying the variables influencing IC efficiency so they can take steps to improve the efficient utilization of IC resources and maximize value creation. This analysis is beneficial to bank management. Since it informs them of the variables, they should concentrate on increasing the IC efficiency of the banks. This study is the first to examine the variables that affect IC efficiency in commercial banks in Cambodia. It adds to the previous studies about the factors that affect IC efficiency in banks
The Influence of Intellectual Capital on Earnings Quality: Evidence from Firms Listed on the Cambodia Securities Exchange
Get PDFThis study aims to determine whether the efficiency of intellectual capital (IC) and each of its three constituents—human capital efficiency (HCE), capital employed efficiency (CEE), and structural capital efficiency (SCE)—can generate better earnings quality (EQ) in an emerging market. Drawing on the Pulic (2004) model for measuring the efficiency of IC and the absolute value of discretionary accruals as a proxy for EQ, the study analyzes the data of a sample of Cambodian nonfinancial firms listed on the Cambodian Securities Exchange (CSX) during the period from 2013 to 2021. The empirical results indicated that Cambodian firms active in utilizing IC has more tendency to provide reports of high quality. Besides, it is shown that each of the three elements of IC significantly and positively influences EQ. Meanwhile, SCE has the most significant impact among the three components. Those results offer an enhanced understanding of IC-utilizing and EQ practices that might be in favor of investors, regulatory bodies, and scholars. This study is among the first studies investigating Cambodian firms for IC and EQ topics
Managerial performance measures in management accounting practices of Malaysian institutions of higher learning / Zubir Azhar and Ibrahim Kamal Abdul Rahman
No full textWhile attention has been paid to other industries exhibiting effective use of management accounting practices (MAPs) and performance measurement systems, Malaysian service industry in general and education sector in
particular have received less. At its inception, this research examines the performance of Institutions of Higher Learning (IHLs) in providing management accounting functions by way of looking at the relationship between the application of management accounting techniques (MATs) and the performance of managerial activities of IHLs. This takes into account the
ramifications on two different sets of techniques used, i.e., traditional MATs
(TMATs) and advanced MATs (AMATs). This study also identifies the relevant
key performance indicators (KPIs) of IHLs as to determine the best practiced
measures for tertiary institutions within the Malaysian context. Data are drawn from a survey among finance offices of both public and private
IHLs of 32 responses. Findings indicate the use of performance measurement by
in institutions of higher learning (IHLs) is pervasive, although survey respondents
are less enthusiastic about measurement effectiveness. Study results show subtle
distinctions between public IHLs and private IHLs in their use of performance
measurements for management accounting functions. Research findings
further indicate the eagerness of Malaysian IHLs in using KPIs as one of their
MATs in order to obtain the benefits of best management accounting practices
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