1,720,975 research outputs found
The effect of publication, format and content of Integrated Reports on analysts’ earnings forecasts
No full textIntegrated Reporting (IR) has recently emerged as an accounting innovation that combines financial and non-financial/sustainability information relevant to corporate value creation in a single report. While prior research on IR examined the supply side (i.e., motivation for and content) of IR, this study focuses on the demand side of IR. We specifically investigate whether IR strengthens financial analysts’ earnings forecasts and what aspects of IR influence better forecasting. For this purpose, we conduct (1) a within-firm analysis from a sample of IR early adopters to measure the difference between the pre- and post-levels of forecast dispersion following the IR release and (2) a between-firm matching analysis to test whether an IR release is indeed associated with a lower dispersion. We examine 156 IR adopters from 18 countries in 2014 and 2015, matched with 95 non-IR firms selected as a control group. The results show that a single IR (type 3) decreases the post-level of forecast dispersion of IR firms with a smaller pre-forecast dispersion in comparison with the control group. Moreover, IR completeness and detail are associated with the post-level of forecast dispersion of IR firms with smaller pre-forecast dispersion, while IR accountability (reporting more negative issues) and length have no effect on it. Our findings suggest that an IR presenting more content elements and more detail may decrease uncertainty about a firm’s information environment and therefore strengthen analysts’ decisions
Do anti-bribery laws reduce the cost of equity? Evidence from the U.K. Bribery Act 2010
Full text linkWe examine the impact of the U.K. Bribery Act 2010 on the implied cost of equity. We find a significant reduction in the cost of equity amongst U.K. firms with high bribery exposure after the passage of the Bribery Act. We further show that the Bribery Act improves internal control system and increase stock liquidity of firms with high bribery exposure. Our results suggest that more stringent anti-bribery regulations are not always bad for the firm
Recycling of Particulate Photoabsorbers for Highly Stable Solar Desalination Operation
No full textPorous graphitic carbon produced from waste coffee grounds (WCG), enormous amounts of which are generated and thrown away worldwide every year, is demonstrated as an effective broadband solar photoabsorber with a large surface area for water evaporation via an environmentally friendly and cost-efficient way. A WCG-based solar desalination device on a wood substrate exhibited an average evaporation rate of ???1.45 kg/m2 h and a solar-to-vapor conversion efficiency of ???82.7% under 1 sun illumination. The combination of particulate photoabsorbers with a polyvinylidene fluoride binder resulted in much higher stability and produced a hydrophobic surface with antifouling effects and strong adhesive properties, which make particulate photoabsorbers washable. As a result, there was no noticeable decline in performance after 40 repeated cycles, and the devices retained 94% of initial performance after 6 h of operation in long-term tests. Ultimately, the WCG and binder material-based device suggest a straightforward approach to highly stable and efficient solar desalination at low cost
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
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
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
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