1,721,026 research outputs found
Economic Crisis and Earnings Management: a Statistical Analysis
No full textThe financial and real crisis has led to a decline in the confidence towards the financial statements as a tool for representing the actual health status of the companies and it has drawn investors' attention to the financial statement values reliability. This work aims at investigating whether, in the Italian market, the precarious macroeconomic conditions and the consequent difficulties suffered by listed companies have constituted, or not, an incentive to implement earnings management policies manipulations. The large period of time (from 2002 to 2016) a llows a mapping of the phenomenon that extends from the period before and after the crisis
Blockchain as a universal tool for business improvement
No full textAbstract: The aim of this work is to present the characteristics of the blockchain
technology and its potential in corporate case study applications. The paper presents
in detail an example of the implementation of permissioned blockchain and other
examples of blockchain (also of semantic type) applied to the temporal certification
of business processes of some brilliant southern Italy realities
Web-Based Data Collection and Quality Issues in Co-Authorship Network Analysis
No full textIn this contribution we discuss data quality issues related to the application of web scraping techniques to the Cineca IRIS platform to derive co-authorship data among Italian university scholars. First, a semi-automatic tool is adopted to retrieve metadata from the platform, then a disambinguation network-based approach is considered to deal with author name disambiguation. This combined procedure is used to derive the co-authorship relations among Italian academic statisticians on the basis of the publications they inserted in the IRIS system until 2017
A models selection criterion for evaluation of heat wave hazard: a case study of the city of Prato
No full texthe main goal of this work is to provide a support for heat waves risk for the city of Prato through the hazard evaluation considering humidex index. The climate analysis has been carried out using a multi-model ensemble of EURO- CORDEX data at high resolution (about 12 km). The approach we propose consists in defining a multicriteria analysis for searching the most appropriate models subset. It is based on the assumption of giving a greater weight to the models with better performance in representing the trends of the variables of interest. After applying the selection criterion, a bias correction method has been used to reduce selected models bias. The analyses have been conducted using the tools available in CLIME service, a horizontal climate service currently developed at CMCC for providing climate data useful for a wide range of users and stakeholders
Missing in Asynchronicity: A Kalman-EM Approach for Multivariate Realized Covariance Estimation
Full text linkMotivated by the need for a positive-semidefinite estimator of multivariate realized covariance matrices, we model noisy and asynchronous ultra-high-frequency asset prices in a state-space framework with missing data. We then estimate the covariance matrix of the latent states through a Kalman smoother and expectation maximization (KEM) algorithm. Iterating between the two EM steps, we obtain a covariance matrix estimate which is robust to both asynchronicity and microstructure noise, and positive-semidefinite by construction. We show the performance of the KEM estimator using extensive Monte Carlo simulations that mimic the liquidity and market microstructure characteristics of the S&P 500 universe as well as in a high-dimensional application on US stocks. KEM provides very accurate covariance matrix estimates and significantly outperforms alternative approaches recently introduced in the literature
Robustness and fuzzy multidimensional poverty indicators: a simulation study
No full textThis paper proposes a simulation study in order to evaluate the robustness of fuzzy sets indicators applied to the poverty measurement. We address the issues related to the subjectivity which affects the choice of membership to the poor set. The subjective choices of the individual researchers could lead to unstable results and then to a lack of robustness of the method. We investigate the effects of the subjectivity by means of a Monte Carlo study and we provide evidence of an extremely satisfactory robustness level for fuzzy multidimensional poverty indicators
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
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