1,721,045 research outputs found
La normalisation comptable internationale après David Tweedie
No full textInternational Accounting Standard-Setting : The Challenges of the Post-Tweedie Era.
The International Accounting Standards Board (IASB) has met spectacular success since its creation in 2001 and the appointment of Sir David Tweedie as its chairman, as its International Financial Reporting Standards have been publicly endorsed in various forms in most developed and emerging economies. However, success means the IASB acquires a collective, quasi-political responsibility to all economic actors that are affected by its standards. The IASB so far has found it difficult to acknowledge this responsibility and adapt to it through the creation of adequate channels of accountability. The financial crisis since 2007 has accentuated the IASB’s challenges along three dimensions : its mandate, its structure, and its role downstream of standard-setting. Analysis of these challenges leads to identify three possible scenarios for the IASB after the departure of Sir David Tweedie in 2011.
Classification JEL : M41, M48.Depuis sa création en 2001 et la nomination à sa tête de David Tweedie, l’International Accounting Standards Boards (IASB) a connu un succès spectaculaire, marqué par l’adoption de ses normes, sous des formes variées, dans la plupart des économies développées et émergentes. Toutefois, ce succès crée pour l’IASB une responsabilité de type politique vis-à-vis de l’ensemble des acteurs affectés par ses normes, que l’organisme de normalisation internationale a eu des difficultés à endosser et à laquelle il ne s’est pas à ce jour entièrement adapté. Depuis 2007, la crise financière a accentué les défis qui se posent à l’IASB concernant son mandat, ses structures, et son rôle en aval de la normalisation proprement dite. L’analyse de ces défis permet d’identifier trois scénarios concernant l’évolution de l’IASB après le départ de David Tweedie programmé en 2011.
Classification JEL : M41, M48.Véron Nicolas. La normalisation comptable internationale après David Tweedie. In: Revue d'économie financière, n°100, 2010. Le risque systémique 1. Repenser la finance. pp. 211-222
An Interview with Sir David Tweedie, Chair, International Accounting Standards Board
No full textAt their first meeting in June 2000, the International Accounting Standards Board (IASB) Trustees selected Sir David Tweedie to serve as chairman of the newly restructured IASB. Tweedie held several significant positions prior to assuming the Chairmanship of the IASB. Tweedie was appointed Technical Director of the Institute of Chartered Accountants of Scotland in 1978 and moved from there in 1982 to the position of national Technical Partner of the then Thomson McLintock & Co. In 1987, his firm merged with Peat Marwick Mitchell & Co. at which time he was appointed national Technical Partner of KPMG Peat Marwick McLintock. Tweedie was the UK and Irish representative on the International Auditing Practices Committee from 1983 to 1988 and Chairman of the UK’s Auditing Practices Committee from 1989 to 1990. In 1990, Tweedie was appointed as the first Chairman of the UK’s Accounting Standards Board. In 1995, he became a UK representative on the International Accounting Standards Committee (IASC). Tweedie was also influential in the formation of the G4+1 and served as the G4 working group’s first Chairman
An Interview with Sir David Tweedie: Reflections on Ten Years as the IASB’s First Chair
No full textIn a prior paper published in the Journal of International Financial Management and Accounting, Donna Street (2002) focused on a March 28, 2001 interview where Sir David Tweedie reflected on his outlook for the International Accounting Standards Board (IASB) and his forthcoming role as the Board’s first Chair. During a May 21, 2013 inter- view, Sir David and I met again. This time, Sir David looked back on his ten years as the IASB’s first Chair.
The interview, summarized in this paper, began with a discussion of the Board’s greatest achievements and Sir David’s biggest regrets. We went on to discuss a range of issues including the benefits of IFRS adoption, changes to the IFRS constitution, working with national accounting standard setters, IASB board composition, IFRS endorsement models, the IASB standing its ground in the face of lobbying and the consequences of compromise, convergence including the US GAAP convergence project, the failure of the U.S. to adopt IFRS and the challenge of IFRS enforcement. We also covered the unfinished Reporting Financial Performance Project and the importance of completing the more recent Framework project. Finally, Sir David discussed the role of the International Association for Accounting Education and Research (IAAER), the need for IASB to be informed by academic research and accounting education
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
3,6'-Dithiothalidomide treatment attenuates neuroinflammation, memory deficits and hippocampal neurogenesis in response to Aβ1-42 intracerebroventricular injection in mice
No full textAppropriate 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
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