1,720,973 research outputs found
Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
No full textThis paper's main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008. Based on a sample consisting of 74 DCs, the empirical results have indicated that the DCs most likely to adopt IAS/IFRS have a high level of economic growth, along with a legal system of common law and an advanced educational level.El principal objetivo de este documento es identificar ciertos factores que probablemente esclarezcan la opción de aplicar IAS/IFRS adoptadas por los países en desarrollo hasta el año 2008. Basados en una muestra de 74 países en desarrollo, los resultados empíricos han demostrado que la mayoría de ellos probablemente tienen un alto nivel de crecimiento económico, junto con un sistema jurídico de derecho consuetudinario y un nivel de educación avanzado
Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
Get PDFThis paper’s main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008. Based on a sample consisting of 74 DCs, the empirical results have indicated that the DCs most likely to adopt IAS/IFRS have a high level of economic growth, along with a legal system of common law and an advanced educational level.
DOI: 10.1016/S2077-1886(13)70030-
Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
No full textThis paper’s main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008. Based on a sample consisting of 74 DCs the empirical results have indicated that the DCs most likely to adopt IAS/IFRS have a high level of economic growth along with a legal system of common law and an advanced educational level.El principal objetivo de este documento es identificar ciertos factores que probablemente esclarezcan la opción de aplicar IAS/IFRS adoptadas por los países en desarrollo hasta el año 2008. Basados en una muestra de 74 países en desarrollo los resultados empíricos han demostrado que la mayoría de ellos probablemente tienen un alto nivel de crecimiento económico junto con un sistema jurídico de derecho consuetudinario y un nivel de educación avanzado
Does Value Added of Intellectual Capital Influence Voluntary Disclosure? The Moderating Effect of CSR Practices
No full textResearch Question: Does the effect of corporate social responsibility (CSR) practices and value added of intellectual capital (VAIC), is contingent on the intellectual capital (IC) information disclosure policy adoption in the Environmental, Social and Governance (ESG) companies? Does CSR have a moderating effect on the relationship between VAIC and IC disclosure? Motivation - The majority of the literature has examined the effect of value added and social responsibility on the overall transparency of the business while neglecting their effect on the voluntary intellectual capital disclosure. Our study seeks to fill this gap by testing the moderating effect of socially responsible practices on the relationship between VAIC and voluntary IC disclosure. This paper is the first comprehensive attempt to analyses the interaction between CSR practices and VAIC with voluntary IC disclosure. Idea - This study examines how CSR practices moderate the relationship between the added value of intellectual capital (VAIC) and voluntary disclosure of IC in the world's most committed ESG companies in business ethics. Data - The data were collected from Thomson Reuters ASSET4 database from four countries to analyze data of 153 listed companies selected from the Environmental, Social and Governance (ESG) index between 2015 and 2019. Tools - To test study's hypotheses, we applied linear regression with a panel data using the Thomson Reuters ASSET4 database. Findings - Two main results can be derived: First, the integration of CSR into company strategy is positively associated with voluntary IC disclosure. Second, the interaction between CSR practices and VAIC is a determinant of this type of disclosure to reduce the asymmetry of information and the conflict of interest. Contribution - The majority of the literature has examined the effect of value added and social responsibility on the overall transparency of the business while neglecting their effect on the voluntary intellectual capital disclosure. Our study seeks to fill this gap by testing the moderating effect of socially responsible practices on the relationship between VAIC and voluntary IC disclosure. This paper is the first comprehensive attempt to analyses the interaction between CSR practices and VAIC with voluntary IC disclosure
Corporate venture capitalists as entrepreneurial knowledge accelerators in global innovation ecosystems
No full textCorporate venture capitalists (CVCs) support innovation with capital and expertise, fueling global ecosystems that are based on knowledge-intensive entrepreneurship (KIE). This research, focusing on the most active CVCs from August 2019 to January 2020, analyzes their contribution to innovation ecoflows regionally and internationally and examines their impact on KIE contexts through an ordinary least squares (OLS) investigation of their entrepreneurial effort, in potential connection with operational intensity and leadership intensity, per round and overall. These investments have increased in the last ten years with a moderate positive correlation between leadership intensity and entrepreneurial effort and a strong positive correlation between operational intensity and entrepreneurial effort (particularly in early stages). Although through different behaviors, CVCs operate for the growth of innovative firms, and their contribution in supporting innovation regionally (above all in California) and internationally is considerable
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
La latitude managériale des dirigeants face à l’innovation technologique : une analyse empirique sur le marché tunisien
No full textL’objectif de ce présent travail consiste à montrer dans quelle mesure la latitude managériale des dirigeants pourrait favoriser le développement de l’innovation technologique. Pour cela nous avons examiné si la réussite des activités d’innovation technologique dépend de la valeur disciplinaire du dirigeant ou bien de la valeur spécifique de ce dernier. Sur un échantillon de 41 entreprises tunisiennes industrielles, les résultats statistiques montrent que la propriété des dirigeants dans le capital, le comportement et le prestige de ces dirigeants sont des éléments discriminants dans le déclenchement des innovations technologiques.The aim of this paper is to show to what extent a manager’s latitude could encourage the development of technological innovation. For that we examined how the success of technologically innovative activities depend on the disciplinary value of the leader or the leader’s specific value. In a sample of 41 industrial Tunisian firms, the statistical results show that the leader’s property in the capital, the behavior and the leader’s prestige are the discriminating elements in the starting point for technological innovation
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
- …
