On the Impact of the Metrics Choice in SOM Learning: Some Empirical Results from Financial Data

2010 ◽  
pp. 583-591 ◽  
Author(s):  
Marina Resta
Keyword(s):  
Financial Data ◽  
Empirical Results ◽  
The Impact

scholarly journals The Impact of the H3C on Auditor Independence in French Context

2017 ◽  
Vol 7 (2) ◽  
pp. 105
Author(s):  
Jamel Azibi ◽  
Hubert Tondeur ◽  
Hamza Azibi
Keyword(s):  
Auditor Independence ◽  
Financial Data ◽  
External Control ◽  
Empirical Results ◽  
Inspection Process ◽  
Control Authority ◽  
The Creation ◽  
The Impact

The H3C was created by the LSF Act of 2003 (LSF) to regulate the auditing profession in France. It is considered as an external control authority. The auditor independence is considered as the first preoccupation of this new authority. This paper focuses on the impact of the H3C on auditor independence in France context from 2002 to 2007. The first hypothesis is related to the establishment of the H3C and auditor independence and the second deals with the relation between the start of the inspection program and the auditor independence. Our data was obtained from Thomson Financial Data for 140 enterprises. The empirical results show that the auditor independence increases only after the creation of the H3C. Contrary to this result, the auditors' independence did not increase significantly after the announcement of the inspection process because the inspection process started in 2007. 

scholarly journals The impact of servitization of manufacturing on the human capital

2021 ◽  
Vol 235 ◽  
pp. 02016
Author(s):  
LiXian Chen
Keyword(s):  
Human Capital ◽  
Negative Impact ◽  
Capital Intensity ◽  
Positive Influence ◽  
Financial Data ◽  
Sales Personnel ◽  
Empirical Results ◽  
Highly Educated ◽  
Technical Personnel ◽  
The Impact

This paper uses the PSM-DID method to investigate the impact of servitization of manufacturing on enterprises’ human capital based on Chinese listed manufacturing corporations’ financial data. The empirical results show that servitization of manufacturing has a negative impact on the proportion of production and sales personnel, but has a positive influence on the proportion of technical personnel and highly educated personnel, which both by increasing path variables productivity and capital-intensity.

The Effects of Employment Protection legislationon Personnel Policies: A Review of Theoretical Modelsand Empirical results

2014 ◽  
pp. 126-140
Author(s):  
O. Mironenko
Keyword(s):  
Personnel Selection ◽  
Selection Criteria ◽  
Theoretical Models ◽  
Employment Protection ◽  
Empirical Results ◽  
Protection Legislation ◽  
Labour Contracts ◽  
Hiring And Firing ◽  
The Impact ◽  
Personnel Policies

Employers incur costs while fulfilling the requirements of employment protection legislation. The article contains a review of the core theoretical models and empirical results concerning the impact of these costs on firms’ practices in hiring, firing, training and remuneration. Overall, if wages are flexible or enforcement is weak, employment protection does not significantly influence employers’ behavior. Otherwise, stringent employment protection results in the reduction of hiring and firing rates, changes in personnel selection criteria, types of labour contracts and dismissal procedures, and, in some cases, it may lead to the growth of wages and firms’ investments to human capital.

scholarly journals Differences in Disclosure of Integrated Reports at Energy and Non-Energy Companies

Energies ◽  
2021 ◽  
Vol 14 (5) ◽  
pp. 1253
Author(s):  
Maja Piesiewicz ◽  
Marlena Ciechan-Kujawa ◽  
Paweł Kufel
Keyword(s):  
Ownership Structure ◽  
Value Creation ◽  
Energy Sector ◽  
Financial Data ◽  
Integrated Reporting ◽  
Creation Process ◽  
And Performance ◽  
Energy Companies ◽  
The Impact ◽  
Value Creation Process

Integrated reports combine financial and non-financial data into a comprehensive report outlining the company’s value creation process. Our objective is to find the completeness of disclosures, which is a crucial aspect of an integrated report’s quality. This study contributes to the integrated reporting examination by identifying quantitative and qualitative gaps when applying Integrated Reporting standards, focusing on the energy sector. We conducted the study on 57 published integrated reports of listed companies in Poland. The content of each report was examined for 49 features divided into eight areas. We identify the strengths and weaknesses of current reporting performance and the impact of the company’s sector on reports’ quality. We noted that there are significant differences among the areas. The major problems concern implementing IIRC’s framework on the connections between the business model and the organization’s strategy, risks, opportunities, and performance. Our research also noted that the level of specific disclosures might be related to a company’s ownership structure. We investigated the significance of differences among companies from the energy and non-energy sectors using statistical methods. As a result of the study, we obtained that disclosures’ completeness depends on the operation sector. The companies in the energy sector publish higher-quality integrated reports than companies in the other sectors.

The Effects of Megaproject Social Responsibility on Participating Organizations

2021 ◽  
pp. 875697282110158
Author(s):  
Hanyang Ma ◽  
Daxin Sun ◽  
Saixing Zeng ◽  
Han Lin ◽  
Jonathan J. Shi
Keyword(s):  
Social Responsibility ◽  
Social Performance ◽  
Empirical Results ◽  
Positive Effects ◽  
The Impact

This study focuses on the effects of megaproject social responsibility (MSR) on participating organizations’ performance. Using a survey of the participating organizations in Chinese megaprojects, this study reveals that the impact of MSR on a participant’s performance goes beyond the scope of the current megaproject. The empirical results indicate that MSR positively affects both financial and social performance of the participating organizations. The interactions of primary stakeholders weaken the positive effects of MSR on both financial and social performance, whereas the interactions of secondary stakeholders strengthen the positive effects of MSR on social performance.

scholarly journals Does Banking Management Affect Credit Risk? Evidence from the Indian Banking System

2018 ◽  
Vol 6 (3) ◽  
pp. 67 ◽  
Author(s):  
Laxmi Koju ◽  
Ram Koju ◽  
Shouyang Wang
Keyword(s):  
Credit Risk ◽  
Default Risk ◽  
Banking System ◽  
Capital Requirements ◽  
Operating Efficiency ◽  
Investment Strategies ◽  
Empirical Results ◽  
Bank Managers ◽  
Credit Standards ◽  
The Impact

This study investigated the impact of banking management on credit risk using a sample of Indian commercial banks. The study employed dynamic panel estimations to evaluate the link between banking management variables and credit risk. The empirical results show that an increase in loan portion over total assets does not necessarily increase problem loans. The findings suggest that high capital requirements and large bank size do not reduce default risk, whereas high profitability and strong income diversification policies lower the likelihood of default risk. The overall empirical results supported the “operating efficiency”, “diversification” and “too big to fail” hypotheses, confirming that credit quality in the banking industry is mainly driven by profitability, banking supervision, high credit standards and strong investment strategies. The findings are relevant to bank managers, investors and bank regulators, in formulating effective credit policies and investment strategies.

scholarly journals The Impact of Underlying Market Closure on Futures Market Liquidity: Evidence from China

2012 ◽  
Author(s):  
Wang Chun Wei ◽  
Alex Frino
Keyword(s):  
Futures Market ◽  
Market Liquidity ◽  
Stock Index ◽  
Stock Index Futures ◽  
Contagion Effect ◽  
Index Futures ◽  
Empirical Results ◽  
Open Session ◽  
The Impact ◽  
Closure Theory

This study investigates the trading activity of Chinese stock index futures, recently introduced at the open and close of the underlying trading. We document the impact of the underlying spot on the futures market liquidity as well as volatility as discussed in earlier works on market closure theory. Our empirical results support previous literature on the impact of the underlying, particularly during the open session, as a contagion effect, which is clearly at play. We find significant U-shaped patterns in liquidity factors and intraday volatility during open and close trades in the morning.  

Knowledge Communication with Shared Databases

2011 ◽  
pp. 424-435 ◽  
Author(s):  
Joachim Kimmerle ◽  
Ulrike Cress
Keyword(s):  
Computer Mediated Communication ◽  
Future Trends ◽  
Mediated Communication ◽  
Practical Applications ◽  
Technological Factors ◽  
Empirical Results ◽  
Theoretical Approaches ◽  
Computer Mediated ◽  
The Impact ◽  
Knowledge Communication

Addressing knowledge communication with shared databases, this chapter focuses on an asynchronous, many-to-many type of computer-mediated communication (CMC). After an introduction, which characterizes this kind of CMC and provides definitions, various aspects are discussed that influence people’s behavior in knowledge communication with shared databases. This presentation focuses on psychological rather than on technological factors. The first aspect presented is the influence of anonymity and identifiability, followed by the impact of metaknowledge. Next, costs and bonus systems, and then feedback and guidelines are discussed. Other aspects which are considered are group size and participant personality. For each of these influencing factors, underlying theoretical approaches as well as empirical results are presented. Subsequently, these considerations and findings are examined with respect to their practical applications. In conclusion, future trends in database-oriented knowledge communication are discussed.

Appropriation Infrastructure

2012 ◽  
pp. 254-278 ◽  
Author(s):  
Gunnar Stevens ◽  
Volkmar Pipek ◽  
Volker Wulf
Keyword(s):  
Social Construction ◽  
Design Process ◽  
End User ◽  
Communication Infrastructure ◽  
Software Application ◽  
Empirical Results ◽  
Software Applications ◽  
The Social ◽  
The Impact ◽  
Technological Flexibility

End User Development offers technological flexibility to encourage the appropriation of software applications within specific contexts of use. Appropriation needs to be understood as a phenomenon of many collaborative and creative activities. To support appropriation, we propose integrating communication infrastructure into software application that follows an“easy-to-collaborate”-principle. Such an appropriation infrastructure stimulates the experience sharing among a heterogeneous product community and supports the situated development of usages. Taking the case of the BSCWeasel groupware, we demonstrate how an appropriation infrastructure can be realized. Empirical results from the BSCWeasel project demonstrate the impact of such an infrastructure on the appropriation and design process. Based on these results, we argue that the social construction of IT artifacts should be tightly integrated in the material construction of IT artifacts in bridging design and use discourses.

Sign in / Sign up

Export Citation Format

Share Document