1,720,954 research outputs found
Pengaruh Struktur Kepemilikan Perusahaan Cross Listed Terhadap Discretionary Accruals Manajemen Laba Model Jones Modifikasi Dengan Legal Sistem Sebagai Variabel Pemoderasi
Full text linkAbstrak Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh struktur kepemilikan pada perusahaan cross listed terhadap discretionary accrual manajemen laba model Jones modifikasi dengan legal sistem sebagai variabel pemoderasi dalam hubungan antara struktur kepemilikan perusahaan cross listed dan discretionary accrual manajemen laba. Penelitian ini dilakukan dengan mengggunakan sampel lima puluh perusahaan Asia yang terdaftar di New York Stock Exchange (NYSE) pada tahun 2011-2013. Salah satu indikator penilaian kinerja perusahaan adalah besarnya kompensasi yang diterima oleh manajer, hal ini menjadi motivasi tindakan manajemen laba. Tindakan manajemen laba dapat diminimalisasi dengan cara memonitor pihak manajemen dengan menggunakan proporsi kepemilikan oleh pihak luar di dalam perusahaan. Bagi perusahaan yang terdaftar di pasar modal asing (cross listed), legal sistem suatu negara diduga mampu memperkuat pengaruh struktur kepemilikan perusahaan terhadap tindakan manajemen laba karena negara dengan legal sistem yang baik mampu memperkecil kemungkinan tindakan manajemen laba. Manajemen laba diukur menggunakan model Jones yang dimodifikasi dengan discretionary accruals sebagai proksi dari manajemen laba.Alat uji statistik yang digunakan dalam penelitian ini adalah multiple regression. Penelitian ini memperoleh bukti bahwa struktur kepemilikan institusional perusahaan cross listed memiliki pengaruh negatif yang signifikan terhadap discretionary accruals manajemen laba, sedangkan legal sistem tidak mampu memoderasi pengaruh struktur kepemilikan perusahaan cross listed terhadap discretionary accruals manajemen laba yang dilakukan perusahaan. Hal ini terjadi karena pasar modal NYSE berada di negara dengan proteksi investor yang kuat sehingga legal sistem perusahaan Asia tersebut tidak mampu memperkuat pengaruh struktur kepemilikan terhadap tindakan manajemen laba. Kata kunci: Struktur Kepemilikan Perusahaan Cross Listed, Legal Sistem, Discretionary Accruals Manajemen Laba dan Model Jones Modifikasi. Abstract This study aimed to get empirical evidence about the influence of ownership structure cross listed company on earnings management with the legal system as a moderating variable in the relationship between ownership structure cross listed company and discretionary accruals earnings management model Jones Modified. This research was carried out by using a sample of fifty Asian companies listed on the New York Stock Exchange (NYSE) in 2011-2013. One indicator of corporate performance assessment is the amount of compensation received by the manager, where this can be the motivation of earnings management action. Earnings management measures can be minimized by monitoring the management by using the proportion of ownership by outsiders in the company. For companies listed on foreign capital markets, the legal system of a country believed to be able to strengthen the company's ownership structure influence on earnings management measures for countries with good legal system is able to minimize the likelihood of earnings management action. Earnings management is measured using the modified Jones models with discretionary accruals as a proxy for earnings management. Statistical test equipment used in this research is multiple regression. This study obtained evidence that the structure of institutional ownership cross listed company has a significant negative effect on discretionary accruals earnings management, while the legal system is not able to moderate the influence of ownership structure cross listed company on discretionary accruals earnings management of the company. This occurs because the NYSE stock market is in a country with strong investor protection that the legal system of the Asian company is not able to strengthen the influence of ownership structure on earnings management action. Keywords: Ownership Structure Cross Listed Company, Legal System, Discretionary Accruals Earnings Management and Modified Jones Model.</jats:p
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
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
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
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
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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