1,721,012 research outputs found
The Accounting and Managerial Implications of IAS/IFRS in the Financial Statements of Italian Insurance Companies
No full textLobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases
No full textIn recent years there is increasing interest in investigating the lobbying activities related to the standard-setting process of the International Accounting Standards Board (IASB). The main purposes of this paper are to analyze how CLs differ as to timing at which lobbying activities take place and to highlight the profile of a “winning” lobbyist, namely one who has the ability to successfully change IASB positions in proposals during the period the accounting standard is promulgated. We use a case study and performed content analysis of the comment letters written during the due process of a leasing standard, which ultimately became IFRS 16. Our analysis also identifies some major characteristics of the stakeholders involved in the IFRS standard-setting due process. While as expected that preparers are the most active in replying, contrary to traditional expectations we find lower participation of lobbyists during the earlier stages of the project. We find that ‘winning’ lobbyists have the following characteristics: having a representative on the Board from the same country as themselves; influencing the viability of the IASB by financing it; and coming from a country with stronger public governance rules and stricter enforcement mechanisms
La valutazione delle Case di Cura private, in Maglio R. (a cura di), La valutazione aziendale delle imprese in crisi
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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
Determinants in adopting the Internet of Things in the transport and logistics industry
No full textThis work assesses the factors affecting a firm's adoption of the Internet of Things (IoT) in the transport and logistics (T&L) industry. This study uses mixed methods research to explore the determinants of IoT. First, we gathered information on firms’ structural characteristics through a questionnaire. Then, we used an OLS regression analysis to determine which factors drive IoT adoption. The results suggested that the level of IoT technologies’ adoption within firms in T&L is positively affected by firm size, the firm's absorptive capacity, and entrepreneurs’ perception of the benefits of related technologies. Implications and limitations of the study are also provided
The academic “glass-ceiling”: investigating the increase of female academicians in Italy
No full textPurpose: This study addresses gender composition in universities. The purpose of this study is to define the vertical and horizontal gender segregation in both public and private universities. In particular, it measures the gender distribution throughout academic careers across levels and time, and among fields of science in Italian academia. Design/methodology/approach: The authors adopted the framework of Blackburn et al. (2002) as a theoretical lens through which they examine and explain occupational gender segregation in the university context. A mixed methodology of both document analysis and examining some statistical indicators was used to create gender-disaggregated measures to help the authors answer their research questions. The data collected represent academia in Italy for the period 2010-2018. The data were obtained from the Italian Ministry of Education, University and Research. Findings: The authors show the gendered nature of academic institutions in Italy. In particular, the authors acknowledge that hierarchies of power exist that privilege men and the masculine and devalue women and the feminine within academic institutions. Practical implications: This paper provides theoretical and practical findings that support the literature on gender issues in universities and other public and/or private institutions. The academic community, practitioners and policymakers can use the results to design measures to address gender inequality in academia. Originality/value: To the best of the authors’ knowledge, this paper is novel because it provides gender-relevant insights on the gender composition in universities in the Italian context. These insights are also relevant for academic institutions that operate in an international setting
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