43,906 research outputs found
Ownership structure, corporate governance and earnings management in China / Li Honglin
Full text linkTo address the inherent inefficiencies of state-owned enterprises (SOEs), China has adopted partial and gradual privatization reforms and a series of corporate governance reforms, such as introducing independent directors and audit committees, and reestablishing audit firms. These reforms have resulted in the emergence and rise of private-owned enterprises (POEs) and improved the management efficiency of SOEs in China. Driven by the stronger earnings management motivations of POEs and the potentially greater effect of corporate governance in POEs, this study is conducted to examine whether Chinese SOEs perform a lower level of earnings management than Chinese POEs and whether corporate governance mechanisms (i.e. board independence, audit committee independence and external auditor) can moderate the difference in earnings management between them. This study selects 582 A-share companies from the Shanghai Stock Exchange (SHSE) and Shenzhen Stock Exchange (SZSE) from 2015 to 2018. The conceptual framework of the study is deduced based on agency theory and the non-profit goals of SOEs. The results show that SOEs perform a lower level of earnings management than POEs in China. The explanation for this phenomenon is that the non-profit goals of SOEs and the Chinese government long-term protection have relatively alleviated the principal-agent conflicts within SOEs, thereby reducing their motivations to manipulate earnings. Results also show that Big 4 firms can effectively reduce the difference in earnings management between Chinese SOEs and POEs. It is attributed to the more severe principal-agent conflicts within POEs and their stronger motivations to manage earnings. Hence, Big 4 firms are faced with higher constraining effects on the earnings management of POEs.
However, the results indicate that board independence and audit committee independence cannot reduce the difference in earnings management between them. The reasons are that independent directors fail to improve the effectiveness of the board and the audit committee in China, and both the functions of independent directors and audit committee overlap with the board of supervisors within Chinese firms. From the theoretical perspectives, this study fills research gaps by illustrating clearly the relationships among ownership structure, corporate governance and earnings
management. This study also adds to agency theory by pointing out that the incidence of earnings management and the effectiveness of corporate governance in constraining earnings management vary with the severity of the principal-agent conflicts. Specifically, in firms with more severe principal-agent conflicts, earning management is more likely to occur, and the effectiveness of corporate governance in reducing earnings management is more significant. Besides, the findings of this study give implications to policymakers and market watchdogs that POEs are more likely than SOEs to manipulate earnings. However, this research has several limitations, including the limited timeframe, single research context, failure to consider other potential determinants of independent directors’ performance, and failure to generalize the effectiveness of independent directors in other cases
Assessment of Self-Archiving in Institutional Repositories: Depositorship and Full-Text Availability
No full textThis research evaluates the success of open access self-archiving in several well-known institutional repositories. Two assessment factors have been applied to examine the current practice of self-archiving: depositorship and the availability of full text. This research discovers that the rate of author self-archiving is low and that the majority of documents have been deposited by a librarian or administrative staff. Similarly, the rate of full-text availability is relatively low, except for Australian repositories. By identifying different practices of self-archiving, repository managers can create new strategies for the operation of their repositories and the development of archiving policies
Information Literacy and Librarian-Faculty Collaboration: A Model for Success:
No full textIn the age of information explosion and technological advancement, issues of information storage, organization, access, and evaluation have become necessarily important in our societies. Addressing issues of information literacy and designing how they can be best integrated in students' learning process are of critical importance. Library professionals in the United States, particularly in the academia, have realized the importance of information literacy and have attempted in various ways to address these issues. The ultimate goal is to make information literacy an integral part of the academic curriculum, thus helping students to succeed not only during their years in college but also for their lifelong career choices. This article will look at ways of how information literacy can best be incorporated into students' academic experience, and how this process can make students' learning meaningful and successful. Specifically, the author will examine the model of librarian-faculty collaboration in integrating information literacy into the curriculum, as demonstrated in the Ohio Five Colleges' Information Literacy Program.Publisher version of this article is available at: http://www.white-clouds.com/iclc/cliej/cl24.ht
Factors to Assess Self-Archiving in Institutional Repositories
No full textThis paper proposes a group of factors that may be used to assess the success of open access self-archiving. It concentrates on self-archiving in institutional repositories. The authors emphasize the importance of examining content materials, particularly the availability of full text versus abstracts and the deposits archived by authors versus by others.Peer reviewe
Applying the NISO Metasearch Initiative Scheme to Enhance E-Resources Management at Rutgers University Library
No full textThis paper discusses problems in the management of library e-resources and attempts to identify potential solutions to the problems. By describing an e-resources enhancement project taken by Rutgers University Libraries, this paper points to the importance of providing contextually-rich metadata and reorganizing the accessibility of e-resources on a library’s website. It introduces how this Rutgers project adopted the National Information Standards Organization Metasearch Initiative to support the identification of appropriate e-collections for metaseaching. The outcomes of the project have facilitated a dynamic display of relevant e-resources to library users as an effective way of automatic access to library e-collections.Peer reviewe
A Metadata Manager's Role in Collaborative Projects: The Rutgers University Libraries Experience
No full textPurpose – This article discusses the roles and responsibilities of a metadata manager in collaborative digital projects.
Methodology – It describes the general requirements for metadata management, and introduces some scenarios in the practices of digital projects by the Rutgers University Libraries to support the generalized definition. A workflow of metadata management is illustrated.
Practical implications – With an explicit definition of the roles and responsibilities of the metadata manager, many other digital libraries that need to develop a new or optimize the existing workflow may find the Rutgers experience useful as reference.
Originality – Very few articles have explored this topic although the functions of metadata in the development of digital projects have been talked extensively.Peer reviewe
Virtual Drug Design
No full textThis eBook is a collection of articles from a Frontiers Research Topic. Frontiers Research Topics are very popular trademarks of the Frontiers Journals Series: they are collections of at least ten articles, all centered on a particular subject. With their unique mix of varied contributions from Original Research to Review Articles, Frontiers Research Topics unify the most influential researchers, the latest key findings and historical advances in a hot research area! Find out more on how to host your own Frontiers Research Topic or contribute to one as an author by contacting the Frontiers Editorial Office: frontiersin.org/about/contac
Macropsis zizhongi Li, Dai et Li
No full textMacropsis zizhongi Li, Dai et Li, nom. nov. Macropsis gracilis Li et Liang, 2005: 578 –579, nom. preocc. (nec Macropsis gracilis Dubovskiy, 1966: 97) Distribution. China (Heilongjiang prov.). Etymology. The species is named in honour of Prof. Li Zizhong, the first author of the original species name.Published as part of Li, Hu, Dai, Ren-Huai, Li, Zi-Zhong & Yu, Dmitri, 2012, Taxonomic study of Chinese species of the genus Macropsis (Hemiptera: Cicadellidae: Macropsinae): new species, new records, synonymy and replacement name, pp. 41-62 in Zootaxa 3420 on page 61, DOI: 10.5281/zenodo.21216
sj-docx-1-tau-10.1177_17562872231213720 – Supplemental material for Association of obesity and different metabolic status with prognosis in patients with bladder cancer: a retrospective cohort study
No full textSupplemental material, sj-docx-1-tau-10.1177_17562872231213720 for Association of obesity and different metabolic status with prognosis in patients with bladder cancer: a retrospective cohort study by Yingchun Dong, Yiping Cheng, Honglin Guo, Jiaxing Sun, Junming Han, Fang Zhong, Qihang Li, Dawei Wang, Wenbin Chen, Xiude Fan and Jiajun Zhao in Therapeutic Advances in Urology</p
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