1,720,957 research outputs found
The influence of financial distress using Altman Z-score, the beta of stocks and inflation to the stock return
No full textPROFESSIONAL COMMITMENT OF ACCOUNTANT AND THE COMMITMENT OF PUBLIC ACCOUNTING FIRMS ON AUDITOR’S JOB SATISFACTION
Get PDFThe Public Accounting Firms (PAFs) have notoptimally met their user’s expectation in providing high quality auditings services. Many financial scandals that involve public accounting practitioners are still occurring. They make users of auditing service confuse about integrity of Certified Public Accountants. This study aims to obtain empirical evidences in evaluating of the extent to which the professional commitment of accountant and organizational PAFs commitmenaffecton auditor’s job satisfaction. This studyusesan explanatory surveymethod, althoughits detailsalso contain some descriptions, however because it is a relational research, its focus lay on relational explanations among verificative variables. Some operationalized variables are included in this study, consisting ofprofessionalcommitment, organizational commitment, and job satisfactionthat paymore fundamental emphasis on their indicators. Datawere collected throughquestionnaire distributionto targetedrespondents, as well aslimitedinterviewsor documentary studies as additional efforts to obtain explanatory elements from survey findings. Analytical units in this study involved the Public Accounting Firms (PAFs) in Indonesia with total population as 417 PAFs. Samplings by a simple proportional randomized method in 79PAFs with 347 accountants as responding target weresent questionnaires. Data analytical and testing methods were carried out by the Structural Equation Modeling (SEM) analysis. The research findings showed that professional commitment of accountants and commitment of the PAFs organization affects auditor’s job satisfaction, both simultaneously or partially
ANALISIS PENGARUH FAKTOR-FAKTOR FUNDAMENTAL DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015
Get PDFThis study is aimed to explain the relationship of fundamental factors(liquidity, profitability, leverage, share public, and size) and corporategovernance mechanism (commissioner board, independent commissioner board,Institutional ownership, and managerial ownership) to CSR disclosure inIndonesia. The sample in this study is Indonesian banking listed in 2011-2015whose annual reports disclose. CSR activities and can be accessed at IndonesianStock Exchange website. There are 28 samples applying purposive samplingtechnique. This study use analysis method regression linear. The results show thatthere is no significant relationship between liquidity, share public, profitabilityand CSRD. In contrast, positive significant relationship between leverage,independent commissioner board, commissioner board, institutional ownership,management ownership, size and CSRD are 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
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
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