1,720,955 research outputs found
Impact of credit rating downgrades and tightness of accounting standards on earnings management in listed SMES
No full textDue to its nature, funding remains the main problem for listed small and mediumsized enterprises (SMEs) globally. To overcome such a problem, there is a trend of using credit rating as the benchmark to appraise funding opportunities and applications
in listed SMEs. As credit rating levels vary across time, subject to the performance of
the listed SMEs, changes in the credit rating levels might trigger attention from listed
SMEs, and actions might then be taken by the management to ensure that the credit
rating is at the desired level. Since the literature in this strand of study is limited, this
study aimed to examine the effect of credit rating downgrade and tightness of accounting standards on earnings management in listed SMEs. Employing a 2x3 betweensubjects experiment manipulating credit rating downgrades (category or notch) and
tightness of accounting standards (less tight, moderately tight, tight), it is evidenced
that credit rating downgrades, especially notch downgrades, lead to more earnings
management behaviors in the presence of a tight and less tight set of accounting standards. Different classifications of credit rating downgrades – notches and categories –
will have different implications for earnings management based on the extent to which
they are subject to external monitoring. As a practical matter, it is recommended that
regulators exercise equal monitoring regardless of whether credit rating downgrades
occur by category or notch
Measuring the impact of absorptive capacity and internal auditing on firm performance / Yaser Ibrahem Almodallah, Suhaily Shahimi and Anna Azriati Che Azmi
Full text linkThis study aimed to investigate the impact of absorptive capacity (AC) and internal auditing on firm performance. Specifically, it had three main objectives. The first was to investigate the internal auditing characteristics affecting potential AC. The second was to investigate the mediating effect of the internal control system on the relationship between potential and realised AC. The third was to examine the mediating effect of internal auditing processes on the relationship between realised AC and firm performance. This study employed a quantitative method i.e. survey questionnaires distributed to internal auditors and secondary data collection from annual reports of companies listed the Amman Stock Exchange. Return on assets and return on equity were extracted from 2014 to 2018 annual reports. The results indicated that internal auditing characteristics influence potential AC, which impacted the internal control system; the internal control system mediated the relationship between potential and actual AC and realised AC influences internal auditing processes, which in turn served as a mediator between realised AC and firm performance. This study applied the AC theory to internal auditing to provide insights. The evidence also highlights the benefits of utilising information technology in internal auditing
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
Tax aggressiveness and negotiations: A conceptual paper
Full text linkNegotiation is a pervasive feature of relationships among auditor-clients, buyer-sellers, as well as being a part of tax audits.Various forms of negotiations occur between the taxpayer and the tax authorities but nothing is mentioned in the literatures on the processes and procedures of how both parties arrive at a settlement that is amicable to both parties.This study reviews the literature on how concession timing negotiation strategies adopted by the tax authorities and the tax practitioners’
aggressiveness impact negotiation outcomes
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