1,721,020 research outputs found
Internal Corporate Governance and Classification Shifting Practices: An Analysis of U.K. Corporate Behavior
No full textThe corporate governance literature shows that strong internal corporate governance improves the monitoring of managerial discretion over accounting choices. However, most of these studies investigated the role of internal governance in a setting highly regulated through accounting standards, such as the treatment of accruals. Thus, there is little evidence available on whether internal governance collaborates or substitutes for strict accounting regulations. This study therefore investigates whether boards and audit committees also protect shareholders’ interests in areas that are less regulated through generally accepted accounting principles (GAAP). Non-recurring items are relatively lightly regulated under International Accounting Standard 1 (IAS 1) and there is increasing concern over the use of non-recurring items to mislead investors (i.e., classifying some recurring expenses as non-recurring). This study therefore investigates whether internal corporate governance constrains classification shifting. Using a sample of 713 U.K. firm-year observations, we find that high-quality internal governance, in terms of the overall quality of board and audit committees, mitigates classification shifting, suggesting therefore that strong internal governance tends to act as a substitute for strict accounting standards. In particular, it appears that long tenure and independence help to mitigate classification shifting, and more CEO directors and share ownership instead may lead to lower quality monitoring
Managing earnings using classification shifting: UK evidence
No full textThis study examines whether UK companies engage in classification shifting in the post IFRS era. While IFRS were issued to improve the quality of accounting practices and provide users with more useful information, non-recurring items disclosure is less regulated than under UK GAAP. Therefore, firms have more opportunity to exercise discretion in the classification of items within the Income Statement. Whilst there is only weak evidence of misclassification of recurring items prior to the introduction of IFRS (Athanasakou et al., 2009), our results reveal that managers are more likely to exercise their discretion in the disclosure of non-recurring items following the adoption of IFRS. More specifically, it is found that managers are more likely to misclassify some recurring items as non-recurring when this allows them to report core earnings increases. In contrast, there is no evidence that companies engage in classification shifting to avoid reporting core losses. However, this may be logical behaviour in that, while credit rating agencies do not penalize firms who use classification shifting to avoid reporting core earnings decreases, they may penalize firms who use it to avoid reporting core losses
The impact of IFRS 8 on financial analysts' earnings forecast errors: EU evidence
No full textWhile the IASB has eliminated virtually all the differences between US GAAP and IFRS with respect to segment reporting, the quality of segment disclosure after IFRS 8 remains questionable, with the European Parliament only endorsing IFRS 8 after a great deal of scrutiny and much debate. We investigate the impact of segment information quality and quantity on analysts’ earnings forecasts after the adoption of IFRS 8.We further address how country-level enforcement influences this relationship using a sample from EU countries. The findings reveal that the quality and quantity of segment information are associated with more accurate earnings forecasts following IFRS 8. Furthermore, the results suggest that enforcement plays a pivotal role in shaping the impact of the principles-based IFRS 8. These findings contribute to the ongoing debate on the quality of segment information under the management approach and role of accounting regulation enforcement. They also provide early evidence on the usefulness of country-by-country reporting
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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