1,720,955 research outputs found
Gestion des résultats comptables et IFRS : une revue de littérature systématique utilisant la méthode PRISMA
No full textThis research aims at explaining the effect produces by the adoption of the International Financial Reporting Standards IFRS on earnings management by analyzing different studies that focused on this topic. In this paper, we present a systematic literature review based on the PRISMA method related to earnings management and International Financial Reporting Standards IFRS. The study covers 192 scientific articles in order to illustrate and analyze existing research, as it became subject to several investigations. We used ZOTERO and NVIVO for the qualitative analysis of collected studies such as the research purpose, methodological approach and the results. The present work helps us to clarify the concepts related to earnings management.L’amélioration continue des politiques comptables coïncide avec l’accroissement de la pratique de gestion des résultats comptables par les dirigeants. Ainsi de nombreuses études à l’échelle internationale se sont intéressées aux motivations qui entraînent le recours à cette pratique par les dirigeants. Le présent travail est une revue de littérature systématique selon la méthode PRISMA relative à la gestion des résultats comptables et les normes comptables internationales IFRS. L’étude porte sur 192 articles scientifiques afin d’illustrer et analyser les travaux existants, vu le nombre important des études qui s’intéressent au problème de la gestion des résultats comptables. Nous avons fait appel au logiciel de gestion bibliographique ZOTERO et au logiciel NVIVO pour l’analyse qualitative des travaux collectés pour obtenir une grille d’analyse qui nous permet de visualiser et analyser l’ensemble des éléments importants des études menées par les chercheurs tels que l’objectif de recherche, la problématique, la méthodologie et les résultats. Nous avons pu obtenir des concepts qui se rattachent au domaine étudié pour plus de précision
Impact de l’adoption des normes IFRS sur la gestion des résultats comptables : revue de littérature
Get PDFL’évolution continue des politiques comptables coïncide avec l'accroissement et le développement de la gestion des résultats comptables. Plusieurs auteurs ont mené des études sur ce sujet, qui ont fait l'objet de nombreuses recherches. Ce document traite de la littérature actuelle sur la base des différents axes de la gestion des résultats comme les motivations de cette pratique, ses types, les modèles développés pour mesurer ladite pratique, les facteurs qui l’affectant et ses conséquences. Ces dernières années, la tendance mondiale est à l'adoption des normes internationales d'information financière (IFRS). Le Maroc s'est joint à cette tendance en mettant en oeuvre l'adoption optionnelle des IFRS pour les entreprises cotées en bourse pour la présentation de leurs comptes consolidés. En outre, cette recherche se concentre sur l’impact de l’adoption des normes comptables internationales IAS-IFRS sur la gestion des résultats comptables dans différents pays et au Maroc en particulier
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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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