1,720,973 research outputs found
Integrated reporting and analysts’ earnings forecast error: empirical evidences
No full textThe external corporate reporting is currently debated both in professional and academic contexts, given the misalignment between information provided by companies and real information needs from investors and other stakeholders (de Villiers et al., 2017; IIRC, 2017). Such misalignment seems to be reducible by the integrated report (IR), as proposed by the International Integrated Reporting Council (IIRC). Such report, that is already mandatory in some countries, is raising rich interest from scholars and practitioners: several companies around the world are already preparing their IR. Emerging literature on IR and capital markets shows that IR adoption is beneficial to the investment community (Barth et al., 2017; Kim et al., 2017; Zhou et al., 2017). However, capital market benefits are associated with the first adoption of the IR, while there are no evidence about the extension of such benefits over time. The current study tries to address this gap and investigates the usefulness of the IR to durably provide information suitable to reduce analysts’ earnings forecast error in a long run. In other words, the research explores whether the analysts’ attention to the IR is just fashion or if the benefits in transparency are durable
Corporate governance and enterprise risk management: Evidence from SMEs
No full textEnterprise Risk Management (ERM) has received little research attention in the context of Small and Medium Enterprises (SMEs) even though SMEs may benefit from it at least as much as large companies. This study aims to contribute to the existing literature by investigating the role of Corporate Governance (CG) in fostering (inhibiting) ERM within the SMEs context. The empirical study is based on a survey questionnaire submitted to a sample of Italian SMEs. Drawing on previous studies, a holistic measure of ERM is developed relying on risk identification, assessment, and monitoring. SMEs’ CG features are depicted in terms of ownership (family versus non-family owned business), board of directors (collective board versus sole director) and managers (presence of external versus internal managers). Main results indicate that the absence of the family ownership and the presence of a board of directors are effective drivers of the ERM development in the SMEs context whilst the presence of external managers is not significant. Additional tests focused on the single ERM components confirm the main results. The research has both theoretical and practical implications shedding light on the fundamental role played by CG features in shaping ERM practices in the SMEs context
Tecnologie per l'informazione, organizzazione e sistemi informativi: l'impatto sulle performance aziendali
No full textViene studiata la relazione tra la progettazione e l'impatto organizzativo delle tecnologie informatiche con rassegna della letteratura recent
La salute degli stranieri immigrati a Torino nei sistemi informativi correnti.
No full textThe rising phenomenon of immigration to Italy makes necessary to be equipped with basic tools allowing to work out a health pattern of the immigrated foreigners useful to develop programs for their health protection. We describe the image of the health pattern of foreigners immigrated to Turin obtained using the current socio-sanitary informative systems and the record of some outpatient's department. The resulting health condition is similar to that of the general population, with a few epidemiological peculiarities of the origin countries (a larger diffusion of tubercolosys and intestinal parasitosis) and with acute problems typical of populations with high mobility (traumatology, respiratory diseases). Besides, these sources suggest to examine carefully health problems pregnancy and work related. Completeness and quality limits of the informative systems used are then discussed
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
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
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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