1,720,956 research outputs found
Financial Reporting in XBRL. First Evidence on Financial Statement Notes of Italian Unlisted Companies
Get PDFThe new taxonomy 2014-11-17 mandates Italian unlisted companies to codify in XBRL also the notes to the financial statements. Building on previous literature, the aim of this study is to analyze the impact of mandatory XBRL extension to the financial statements notes on financial reporting quality of the Italian unlisted companies. We focus our analysis on the taxonomy usage and the customizations made by the filers. Our data represents the very first sample of Italian financial statements filed in fully XBRL format. Despite the significant changes affecting the process of financial statement preparation, we find that Italian unlisted companies have accepted and acknowledged the potential benefits and limits of the new taxonomy. When dividing the notes section between textual blocks and tables, we find a clear preference for the filers to use textual blocks for both, standard and abbreviated financial statements. Overall, we find that filers of both financial statement types use extensively the customizations offered by the taxonomy. Moreover, for the filers of abbreviated financial statements, we show that they tend to use not only more table customizations but also tables that are proper for the standard financial statements, thus offering higher voluntary disclosure
Financial Reporting Practices of Italian SMEs: Why Do They Disclose More?
Get PDFFrom reporting periods ending on or after 31 December 2014, Italian unlisted companies filing their financial statements under the national GAAP have to deposit them to the Business Register in fully XBRL format. In particular, for companies submitting their financial statements in the abbreviated form, the taxonomy has offered the option to use in their notes also the tables of the standard one: this means that they can voluntarily provide more information than that normally required by the law. In this paper, we invertigate this phenomenon focusing on its level and analyzing the variables explaining the reasons that push Italian SMEs to use, in their abbreviated financial statements, non-compulsory tables that are proper of the standard ones.Para los periodos de reporte hasta o después del 31 de diciembre de 2014, las empresas italianas no cotizadas que usan sus GAAP nacionales para sus estados financieros deben depositarlos en el registro mercantil en formato XBRL. Particularmente, la taxonomía ha ofrecido a las empresas que envían sus estados financieros en el formato abreviado la opción de usar en sus notas también las tablas para el formato estándar: esto significa que pueden ofrecer voluntariamente más información de la requerida por la ley. En este artículo investigamos este fenómeno centrándonos en su nivel y analizando las variables que explican los motivos por los que las pymes italianas utilizan en sus estados financieros abreviados tablas no obligatorias propias de los estándares
Il “nuovo” bilancio d’esercizio. Una prima valutazione dell’impatto, sui conti ordinari, del cambio di regole contabili
No full textThe annual accounts of 2016 represent a significant point of discontinuity in the process of preparing Italian financial statements. Legislative Decree No. 139 of August 18, 2015, which aims to implement Directive 2013/34/EU, is the most important and the fastest update of Italian accounting rules since the adoption, pursuant to Legislative Decree No. 127 of April 9, 1991, of the repealed IV and VII EEC Directives. The changes made to the Italian Civil Code, accompanied by a reelaboration of the Italian GAAP, introduced new general financial reporting principles, changed the structure of financial statements, innovated the measurement bases and diversified the disclosure in the notes. An important change in the financial reporting model, influenced by IFRS, with potentials and significant effects – also thanks to a general retroactive application – both in relation to measuring a company’s performance in terms of income and capital, and in relation to the information level in the notes. This study represents the first contribution to the discussion on the actual impact of Legislative Decree No. 139/2015 and the new Italian GAAP on preparers’ behaviour and the values reported in their financial statements. For this purpose, we investigate a sample of 1,497 full accounts referring to fiscal periods ending on 31 December 2016 and subject to the new accounting rules, elaborated by innovative software technologies that can process them from the native XBRL format. The results show that first-time adoption had significant impacts: 15% of the companies examined restated comparative values. These companies were also characterised by an average reduction in shareholders’ equity of about 4.5%
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
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