1,720,957 research outputs found
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
The institutionalization of governance codes in France and their impact on earnings management and financial performance
No full textDeux décennies après la publication du premier code de gouvernance (CG) en France (rapport Viénot 1), le débat public sur l’efficacité et le contenu de ces CG reste un sujet d’actualité. L’impact des CG ainsi que l’importance des recommandations proposées par la publication des CG sont largement traités au niveau international mais les études empiriques traitant le contexte français, ne fournissent pas assez de réponses sur plusieurs questions fondamentales liées à l’institutionnalisation de CG en France. Ces questions concernent en particulier, l’amélioration de la conformité au code au cours du temps, l’effet de l’application du principe appliquer ou expliquer (AOE) prévu par la loi DDAC 2008 sur la conformité et l’impact de conformité aux recommandations du code sur les pratiques managériales. Ainsi, dans la perspective de compléter ce manque dans la littérature et de participer à enrichir le débat concernant l’efficacité des CG dans le contexte français, nous avons conduit le présent travail qui est divisé en trois essais traitant la période 2006-2013 et portant sur les sociétés cotées du SBF 120. Les objectifs principaux de notre recherche sont d’étudier l’évolution et les déterminants de conformité ainsi que l’impact de la conformité concernant deux objectifs fondamentaux de l’élaboration de CG (la qualité d’information financière mesurée par la gestion comptable et réelle des résultats et la performance financière). Les résultats de l’étude montrent que les sociétés cotées du SBF120 ont renforcé leur mise en conformité au code au cours du temps, en particulier suite à l’application de la loi de DDAC. En plus, nos études montrent plusieurs bénéfices tirés de l’institutionnalisation des CG en termes de qualité de l’information et de la performance comptable. Toutefois, la stratégie d’institutionnalisation des CG en France soutenue par différents acteurs économiques influents comme l’AMF, l’AFEP et le MEDEF ne semble pas avoir réussir à atteindre son objectif, de fait la conformité au CG n’est pas valorisée par les investisseurs comme structure efficace de gouvernance. En fait, une inefficacité de certaines recommandations de CG telles que les recommandations concernant les rémunérations des dirigeants est révélée dans notre étude. Ces résultats nous ont mené finalement a proposé plusieurs voies pour l’amélioration du contenu et de l’efficacité du CG français.Two decades after the publication of the first code of governance (CG) in France (report Viénot 1), public debate on the effectiveness and the content of CG remains a hot topic. The impact of the CG and the importance of the proposed recommendations by the publication of CG are widely treated internationally but empirical studies addressing the French context, does not provide enough answers to several fundamental questions related to the institutionalization of CG in France. These questions include the improvement of compliance with the Code over time, the impact of applying the comply or explain (AOE) principle established by DDAC low in 2008 on this compliance and the effect of the compliance with the code on managerial practices.Thus, in view to complete this gap in the literature and to participate in enriching the debate concerning the effectiveness of CG in the French context, we conducted this work which consists of three trials covering the 2006-2013 period and covering companies listed in the SBF 120. The main goals of our research are to study the evolution and the determinants of compliance with CG as well as the impact of compliance on two fundamental objectives of the CG development (quality of financial informations measured by the earnings management and financial performance).The results of the study show that the SBF 120 listed companies have strengthened their compliance with the code over time, particularly following the enforcement of DDAC low. In addition, our studies show many benefits of institutionalizing the CG in terms of quality of financial information measured by the earnings management and and economic performance.However, the CG institutionalization strategy in France which is supported by several influential economic agents as the AMF, the AFEP and MEDEF does not seem to successfully achieve the valorisation target by investors. In fact, inefficiency of some CG recommendations such as recommendations concerning executive compensation is disclosed in our study. Finally, these results led us to propose several ways to improve the content and the effectiveness of the French CG
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
L’institutionnalisation des codes de gouvernance en France et leur impact sur la gestion des résultats et la performance financière
No full textDeux décennies après la publication du premier code de gouvernance (CG) en France (rapport Viénot 1), le débat public sur l’efficacité et le contenu de ces CG reste un sujet d’actualité. L’impact des CG ainsi que l’importance des recommandations proposées par la publication des CG sont largement traités au niveau international mais les études empiriques traitant le contexte français, ne fournissent pas assez de réponses sur plusieurs questions fondamentales liées à l’institutionnalisation de CG en France. Ces questions concernent en particulier, l’amélioration de la conformité au code au cours du temps, l’effet de l’application du principe appliquer ou expliquer (AOE) prévu par la loi DDAC 2008 sur la conformité et l’impact de conformité aux recommandations du code sur les pratiques managériales. Ainsi, dans la perspective de compléter ce manque dans la littérature et de participer à enrichir le débat concernant l’efficacité des CG dans le contexte français, nous avons conduit le présent travail qui est divisé en trois essais traitant la période 2006-2013 et portant sur les sociétés cotées du SBF 120. Les objectifs principaux de notre recherche sont d’étudier l’évolution et les déterminants de conformité ainsi que l’impact de la conformité concernant deux objectifs fondamentaux de l’élaboration de CG (la qualité d’information financière mesurée par la gestion comptable et réelle des résultats et la performance financière). Les résultats de l’étude montrent que les sociétés cotées du SBF120 ont renforcé leur mise en conformité au code au cours du temps, en particulier suite à l’application de la loi de DDAC. En plus, nos études montrent plusieurs bénéfices tirés de l’institutionnalisation des CG en termes de qualité de l’information et de la performance comptable. Toutefois, la stratégie d’institutionnalisation des CG en France soutenue par différents acteurs économiques influents comme l’AMF, l’AFEP et le MEDEF ne semble pas avoir réussir à atteindre son objectif, de fait la conformité au CG n’est pas valorisée par les investisseurs comme structure efficace de gouvernance. En fait, une inefficacité de certaines recommandations de CG telles que les recommandations concernant les rémunérations des dirigeants est révélée dans notre étude. Ces résultats nous ont mené finalement a proposé plusieurs voies pour l’amélioration du contenu et de l’efficacité du CG français.Two decades after the publication of the first code of governance (CG) in France (report Viénot 1), public debate on the effectiveness and the content of CG remains a hot topic. The impact of the CG and the importance of the proposed recommendations by the publication of CG are widely treated internationally but empirical studies addressing the French context, does not provide enough answers to several fundamental questions related to the institutionalization of CG in France. These questions include the improvement of compliance with the Code over time, the impact of applying the comply or explain (AOE) principle established by DDAC low in 2008 on this compliance and the effect of the compliance with the code on managerial practices.Thus, in view to complete this gap in the literature and to participate in enriching the debate concerning the effectiveness of CG in the French context, we conducted this work which consists of three trials covering the 2006-2013 period and covering companies listed in the SBF 120. The main goals of our research are to study the evolution and the determinants of compliance with CG as well as the impact of compliance on two fundamental objectives of the CG development (quality of financial informations measured by the earnings management and financial performance).The results of the study show that the SBF 120 listed companies have strengthened their compliance with the code over time, particularly following the enforcement of DDAC low. In addition, our studies show many benefits of institutionalizing the CG in terms of quality of financial information measured by the earnings management and and economic performance.However, the CG institutionalization strategy in France which is supported by several influential economic agents as the AMF, the AFEP and MEDEF does not seem to successfully achieve the valorisation target by investors. In fact, inefficiency of some CG recommendations such as recommendations concerning executive compensation is disclosed in our study. Finally, these results led us to propose several ways to improve the content and the effectiveness of the French CG
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
- …
