1,720,961 research outputs found
Investigating the Asymmetric Effect of Sukuk Returns on Economic Growth - Evidence from Indonesia, a NARDL Perspective
Get PDFPurpose - This paper aims to examine the asymmetric association between Sukuk returns and economic growth in Indonesia.
Design/methodology/approach - The Non-linear autoregressive distributed lag (NARDL) model and Granger causality test are employed from the periods 2014:M1 to 2019:M4, using GDP Growth as a proxy of economic activities, Indonesia Sukuk return index as explanatory variables and inflation and interest rate as control variables.
Findings - The results posit a long run asymmetric relationship between Sukuk return and economic growth and that a positive shock on Sukuk returns results to an increase in GDP growth by 0.31% in the long run. Moreover, the results also imply that Sukuk returns and economic growth moves at different magnitude in Indonesia. However, a negative shock in the long run has no impact on economic growth. Finally, the granger causality analysis reported a unidirectional causal association flowing from Sukuk returns to economic growth, while interest and inflation rate has a neutral association with economic growth.
Research limitations/implications -The sample size used in this paper is relatively small due to data availability; therefore, contradicting results with other studies conducted with this regard may arise.
Practical Implications - An increase in economic growth directly impact on Sukuk returns thereby maximizing the wealth of households and holding corporations. The economy can also feel the negative effect if the reverse happens.
Originality/Value: This is one of the first time research is conducted using non-linear auto-regressive distributed lag NARDL to assess the impact of Sukuk issuance on economic growth with special concentration in Indonesia
FROM ETHICS TO OWNERSHIP: DECODING THE DRIVERS OF CORPORATE TAX AGGRESSIVENESS
Get PDFThe purpose of this research is to analyze how tax aggressiveness is influenced by related party transactions, corporate social responsibility, and managerial ownership. Companies listed on the Indonesia Stock Exchange (IDX) engaged in the consumer non-cyclicals industry that have financial statements and annual reports covering 2018-2022, are used as samples in this research. This study uses purposive sampling techniques and gets 14 companies as samples. Secondary data, including financial statements and annual reports from each issuer sampled, were used in this research. The panel data regression approach was used in this research. Using Eviews 12 Student Lite Version, analyze research findings. From what can be known, the Fixed Effect Model (FEM) is the right way for this research. Related party transactions, corporate social responsibility, and managerial ownership have an influence on tax aggressiveness together. Related party transactions have no effect at all on tax aggressiveness, Corporate Social Responsibility has a large negative effect, and Managerial Ownership has no effect on tax aggressiveness. This study can explain the tax aggressiveness of 61.47%
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
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
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