1,720,959 research outputs found
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
Essays on Earnings Quality and Corporate Social Responsibility Reporting
No full textThe main objective of my thesis is to connect CSR reporting with earnings quality. It differs from former studies as it does not focus on performance relations, but rather establishes a direct link on the basis of reporting behaviour. This thesis investigates the relationship between CSR reporting and earnings quality to evaluate the strategic decision to report on CSR issues. It comprises three main chapters, a literature review on the theories of CSR reporting and two empirical studies. The literature evaluates 90 empirical quantitative studies and provides a systematic overview on the theories of CSR reporting. So far, earnings quality is hardly noticed as a determinant of CSR reporting. The first empirical study analyses the influence of earnings quality on the decision to initiate CSR reporting under consideration of the national engagement in CSR regulation. Based on a European sample of 350 firms, I find weak evidence that there is a negative relation between earnings quality and the CSR reporting decision among countries with strong national engagement in CSR regulation. One possible explanation for this negative relation can be that companies with low earnings quality are more likely to consider CSR reporting as a possible way to legitimate their low earnings quality when CSR issues are a national matter. The second empirical article aims to transfer earnings quality measures to the field of carbon reporting. Analysing 109 listed US companies, I find a positive relation between the newly introduced measure of carbon reporting quality and the well-explored measure of earnings quality. I contribute to the literature by addressing the so far underrepresented research on the link between CSR reporting and financial reporting (e.g. earnings quality). I connect the research field of earnings quality with carbon reporting; as earnings quality measures are used to evaluate financial reporting standards, the aim of carbon reporting quality measures is to enhance carbon reporting standard setting.Die vorliegende Doktorarbeit betrachtet CSR Berichterstattung als eine strategische Entscheidung von Unternehmen, bestimmte zusätzliche Informationen zur Verfügung zu stellen. Das Ziel der Arbeit ist es, einen direkten Zusammenhang zwischen CSR Berichterstattung und diversen Eigenschaften der Finanzberichterstattung herzustellen. Diese Eigenschaften werden in der Rechnungswesen-Literatur unter dem Begriff der Ergebnisqualität zusammengefasst. Drei Kapitel nähern sich diesen Zusammenhang auf unterschiedliche Weise beziehungsweise in unterschiedlicher Deutlichkeit. Zunächst stellt sich die Frage warum sich Unternehmen überhaupt dazu entschließen Informationen zu CSR Themen zu veröffentlichen. Ein Literaturüberblick soll dazu Aufschluss geben. Anhand von 90 empirischen quantitativen Studien werden verschiedene Erklärungs¬ansätze dargestellt und einzelne Einflussfaktoren auf die Entscheidung zur Berichterstattung und dessen Ausmaß identifiziert. Der wesentliche Beitrag, den dieser Literaturüberblick leistet, ist die direkte Zuordnung der Einflussfaktoren zu den jeweiligen Erklärungsansätzen, die in der aktuellen empirischen quantitativen Forschung teilweise zu kurz gerät. Dem Literaturüberblick folgen zwei empirische Studien. Zunächst wird der Einfluss von Ergebnisqualität auf die Entscheidung einen (ersten) CSR Bericht zu erstellen untersucht. Dies geschieht unter der Berücksichtigung nationaler Bestrebungen zur Regulierung von CSR Berichterstattung. Für die Länder, die eine Vorreiterrolle in der Regulierung der CSR Berichterstattung einnehmen, zeigt die Studie einen – wenn auch schwachen – negativen Zusammenhang zwischen Ergebnisqualität und der Wahrscheinlichkeit zur CSR Berichterstattung. Der negative Zusammenhang könnte dadurch begründet sein, dass in Ländern mit stärkerem Bewusstsein für CSR Themen, CSR Berichterstattung von Unternehmen mit schlechter Ergebnisqualität eher als eine Möglichkeit zur Legitimierung eben dieser schlechten Ergebnisqualität gesehen wird. Die zweite empirische Studie überträgt Ergebnisqualitätsmaße auf CO2-Berichterstattung und zeigt einen positiven Zusammenhang zwischen diesem neu eingeführten CO2 Reporting-Qualitätsmaß und den in bereits stark beforschen Ergebnisqualitätsmaßen. Der wesentliche Beitrag meiner Arbeit ergibt sich aus Verdeutlichung, dass bereits entwickelte Maße der Rechnungswesen-Forschung in den Bereich der CSR Berichterstattung übertragen werden können. Dies zeige ich anhand der CO2-Berichterstattung
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
On valuing (m)other nature in times of climate crises – A reflection on the non and nom of accounting for (m)other nature
Get PDFThis manuscript presents a reflection on the work of Cooper (1992). It is set within the context of the very urgent need to address global warming before we hit the irreversible “tipping point”. Cooper’s (1992) theoretical perspective is discussed alongside the political milieu within which it was written. The manuscript then turns to the work of Wendy Brown (1995) to formulate a critique and expand our understanding of Cooper’s (1992) work. Brown (1995) analyses experiences of women under capitalism, reminding us of the importance of understanding that capitalism is overlaid by gender and vice versa. The perspectives of Brown (1995) and Cooper (1992) are then combined to discuss one of the latest environmental accounting initiatives, the Task Force on Climate Related Financial Disclosures (TCFD). The paper concludes that so many years and reporting initiatives after Cooper (1992), we still have not emancipated from the masculine symbolic order in accounting (or more generally)
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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