1,720,960 research outputs found
Corporate governance and earnings management: the role of board of directors and audit committee in financially distressed firms
No full texta larger number of directors on a board is less effective in detecting
and constraining the practices of earnings management by managers of
distressed firmsan active audit committee plays a positive role in detecting
and reducing the probability of earnings management. The findings of this
study have implications especially to regulators and corporate governance
reformists that determine corporate governance rules. This is primarily
in regard to the efforts made by listed companies in maintaining their
sustainability through more emphases on the process for monitoring and
selection of board of directors and audit committee members to reinforce
effectiveness in managerial performance evaluation
Factors Explaining Management Preferences of Accounting for Goodwill Prior to the Implementation of IFRS 3: A Cross-Country Study
Get PDFThis study provides evidence on the cross sectional relationship between firm economic variables and management preferences in the selection of an accounting technique for goodwill. It examines goodwill accounting policy disclosures in the 2000/2001 annual reports of 269 listed companies in the five countries: Australia, Hong Kong, Indonesia, Malaysia, and Singapore. The key focus is management’s choice of accounting techniques for the treatment of goodwill.
The results show that accounting practices for goodwill vary significantly across country of origins and across industry groups. Two economic variables significantly explain management preferences of accounting for goodwill. The finding shows that the higher a company’s financial leverage ratio the company managers prefer to write off goodwill immediately against income or to capitalize and amortize it in a sorter period of time. The higher a company’s size, the more likely the company would write-off of goodwill to balance sheet reserves. Thus, this study provides empirical evidence that management preferences of accounting for goodwill have economic consequences
Factors explaining management preferences of accounting for goodwill prior to the implementation of ifrs 3 A Cross-Country Study
No full textThis study provides evidence on the cross sectional relationship between firm economic variables and management preferences in the selection of an accounting technique for goodwill. It examines goodwill accounting policy disclosures in the 2000/2001 annual reports of 269 listed companies in the five countries: Australia, Hong Kong, Indonesia, Malaysia, and Singapore. The key focus is management\u27s choice of accounting techniques for the treatment of goodwill.\u27
The results show that accounting practices for goodwill vary significantly across country of origins and across industry groups: Two economic variables significantly explain management preferences of accounting for goodwill. The finding shows that the higher a company\u27s financial leverage ratio the company managers prefer to write off goodwill immediately against income or to capitalize and amortize it in a sorter period of time. The higher a company\u27s size,
the more likely the company would write-off of goodwill to balance sheet reserves. Thus, this study provides empirical evidence that management preferences of accountingfor goodwill have economic consequences.
Key words: accounting for goodwillcostly contracting theorya cross-country stud
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
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
The effect of privatisation on performance of state-owned-enterprises in Indonesia
No full textPurpose – The purpose of this paper is to investigate whether partially privatised state-owned-enterprises (SOEs) perform significantly better than fully SOEs in the developing country of Indonesia. Design/methodology/approach – This study uses a data set of 157 SOEs in Indonesia for the year 2006 to examine the issue of ownership structure and its performance. Findings – Statistical analysis supports the hypothesis that SOEs with private sector ownership have higher levels of performance than those fully owned by the government. There are also significant differences in financial leverage, firm size, assets-in-place, financial statement reliability, and industry variances between fully privatised and partially privatised SOEs. Originality/value – These findings support the Indonesian Government move towards further privatisation in that SOEs with at least some private sector ownership have greater performance levels.Business performance, Indonesia, Private ownership, Privatization, Public ownership
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
Impacts of family entities on environmental disclosure: Examining the mediating role of earnings management and board independence
No full textThis study empirically analyzes how earnings management and board independence mediate the link between family ownership and environmental disclosures, using a sample of non-financial firms listed on the Indonesia Stock Exchange (IDX) for the fiscal years 2014 to 2017. Unsurprisingly, the main finding from multiple regression analyses suggests a positive association between family-controlled entities and environmental disclosure, but this relationship is statistically insignificant. Yet, intriguingly, the study finds that the association between family business entities and environmental disclosures is indirect through producing high-quality financial reports and appointing independent members to the board of directors. Our study contributes to Indonesian literature on the role of earnings management and independent boards in mediating the relationship between family firms and corporate environmental performance. Specifically, our results align with the agency theory suggesting that family owners and managers act in the best interests of the entire organization and its stakeholders, thus reporting higher-quality earnings. This study also contributes to the literature on corporate governance, highlighting the critical role of an independent board of directors as a supervisory mechanism. The study has practical implications that managers of Indonesian corporations should consider increasing the proportion of independent members on the board of directors to support the implementation of the company’s environmental strategy effectively. Likewise, the study offers insight to the policymakers in enhancing the oversight role of corporate boards in limiting earnings management practices and encouraging the communication of corporate environmental information. Finally, our study contributes to the global literature, which seeks to find positive implications for family business environmental performance
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe 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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