What we (don't) know about what we know

2014 ◽  
Vol 37 (1) ◽  
pp. 38-39
Author(s):  
Shlomi Sher ◽  
Piotr Winkielman
Keyword(s):  
Empirical Evidence ◽  
Cognitive Architecture ◽  
Complex Behavior ◽  
Target Article

AbstractThe hypothesis of unconscious influences on complex behavior is observationally equivalent to the dissociability of cognition and metacognition (reportability). The target article convincingly argues that evidence for unconscious influence is limited by the quality of the metacognitive measure used. However, it understates the empirical evidence for unconscious influences and overlooks considerations of cognitive architecture that make cognitive/metacognitive dissociations likely.

Effect of networks on product innovation: empirical evidence from Indonesian SMEs

2013 ◽  
Vol 1 (2) ◽  
pp. 140-158 ◽  
Author(s):  
Nurul Indarti ◽  
Theo Postma
Keyword(s):  
Empirical Evidence ◽  
Product Innovation ◽  
Dynamic Effects ◽  
Depth Of Knowledge ◽  
External Knowledge ◽  
Software Firms ◽  
Using Data

Innovative companies generally establish linkages with other actors and access external knowledge in order to benefit from the dynamic effects of interactive processes. Using data from 198 furniture and software firms in Indonesia, this study shows that the quality of interaction (i.e. multiplexity) as indicated by the depth of knowledge absorbed from various external parties and intensity of interaction (i.e., tie intensity) are better predictors of product innovation than the diversity of interaction.

Timeliness of Tunisian Audit Reports: An Empirical Investigation based on Ownership and Partnership Visions

2015 ◽  
Vol 5 (3) ◽  
Author(s):  
Mondher Fakhfakh
Keyword(s):  
Empirical Evidence ◽  
Financial Reporting ◽  
Empirical Investigation ◽  
Financial Statements ◽  
Qualitative Feature ◽  
Transmission Delays ◽  
Emerging Country ◽  
Audit Reports ◽  
Audit Information

Timeliness of audit reports is a qualitative feature that enhances the usefulness of audited financial statements. As an emerging country, Tunisia has modernized its accounting legislation to enhance the quality of financial reporting. This legislation encourages independent auditors to optimize the transmission delays of audit reports. The authorities assume that the satisfaction of stakeholders is secured by regulating disclosure of audit reports. Our research analyses the date of issue of Tunisian audit reports and timeliness of audit information for shareholders and all users of financial statements (stakeholders). This paper provides new empirical evidence about the timeliness of audit reports in Tunisia. It holds two dates that influence the needs of users of financial statements: the date of signature of the auditors and the date of publication of the audit reports in the financial bulletin. The same article discusses the variability of the timeliness of audit reports and the factors that explain the delay information.

Are Jobs and the Quality of the Environment Mutually Exclusive?

1995 ◽  
Vol 27 (5) ◽  
pp. 781-791 ◽  
Author(s):  
O Izraeli ◽  
L Mobley
Keyword(s):  
Economic Growth ◽  
Economic Theory ◽  
Empirical Evidence ◽  
Environmental Quality ◽  
General Public ◽  
Maintenance Costs ◽  
Trade Off

In this paper it is shown that there is no support in economic theory for the suggested trade-off between jobs and the environment. Moreover, improved environmental quality may accelerate economic growth via improved health and productivity of workers, lower maintenance costs, and enhanced productivity of capital inputs. Also, empirical evidence is presented on the preference of the general public regarding environmental quality. The empirical evidence indicates that people are ready to trade part of their income for improved environmental quality.

scholarly journals Comparative analysis of the forecast for variation of the parameters of the hybrid linguistic model

2019 ◽  
Vol 3 (122) ◽  
pp. 32-41
Author(s):  
Ihor Vsevolodovych Baklan ◽  
Tetiana Viktorivna Shulkevych
Keyword(s):  
Information Technology ◽  
Time Series ◽  
Comparative Analysis ◽  
Empirical Evidence ◽  
Optimal Parameters ◽  
Statistical Accuracy ◽  
Linguistic Model ◽  
Linguistic Approach ◽  
Linguistic Models

Using a hybrid linguistic approach to model numerical images in the form of time series using probabilistic grammars based on hidden time series and implement information technology to build sets of linguistic models and their hybrids that describe the dynamics of selected time series of processes of different nature.In the article the results of computational experiments are considered, the quality of forecasting of time series of diverse nature at various parameters was proved. The goal of the current research is to provide empirical evidence of the suitability of using a hybrid linguistic approach for predicting time series.Experimental way to find the optimal parameters of the algorithm. The algorithm was applied to a variety of time series (social, medical, financial and economic), calculated the statistical accuracy of the forecast. Experiments have shown that the algorithm consistently performs the forecast of values in a range of 3-4 steps forward and forecasts the trend change by 3-5 steps.

scholarly journals Ownership Structure and earnings management: Empirical evidence from listed pharmaceuticals and chemical firms of Bangladesh

2020 ◽  
Vol 5 (2) ◽  
pp. 58-69
Author(s):  
Dewan Azmal Hossain
Keyword(s):  
Earnings Management ◽  
Empirical Evidence ◽  
Ownership Structure ◽  
Good Governance ◽  
Foreign Ownership ◽  
Jel Classification ◽  
Financial Information ◽  
Least Square ◽  
The Relationship

Objective – This study aims to examine the relationship between ownership structure (determined by institutional and foreign ownership) and earnings management in the context of Bangladeshi Pharmaceuticals and Chemical firms. Methodology/Technique – Out of 32 listed firms, this study examined 29 firms from the pharmaceuticals and chemical industry of Bangladesh from 2014 to 2018. Three firms are omitted as they got listed in 2018 and 2019 respectively. This study uses discretionary working capital accrual to measure earnings management that is the dependent variable. Ordinary least square regression analysis is conducted to assess the result of this study. Institutional and foreign ownership are independent variables. ROA, size, cash flow from operation, and leverage are control variables. Findings – It is found that institutional ownership is negatively related to earnings management and foreign ownership is positively related to earnings management but none of them are statistically significant indicating institutional and foreign ownership do not help in resolving or reducing the earnings management problems in the context of Bangladeshi pharmaceuticals and chemical firms. Novelty – Previous studies in Bangladesh deal only with the techniques of earnings management. To my knowledge, it is the first study that tries to assess the relationship of ownership structure defined by institutional and foreign shareholdings with earnings management in the context of Bangladeshi pharmaceuticals and chemical firms. These two ownership patterns are selected because they are supposed to increase the quality of financial information and also because in Bangladesh state and general shareholders are too dispersed to monitor the governance issues. The practical implications of this study is that investors should not consider institutional and foreign ownership percentage as a determining factor of good governance when considering investment decisions rather should look for other firm-specific factors as institutional and foreign shareholders are found to be inactive in increasing the quality of financial information in the context of Bangladesh. Policymakers should identify why institutional and foreign shareholders are not active and should revise the governance mechanisms accordingly. Type of Paper: Empirical Keywords: Ownership structure; Institutional Shareholdings; Foreign Shareholdings; Earnings Management; Bangladesh. Reference to this paper should be made as follows: Hossain, D.A. 2020. Ownership Structure and earnings management: Empirical evidence from listed pharmaceuticals and chemical firms of Bangladesh, J. Fin. Bank. Review, 5 (2): 58 – 69 https://doi.org/10.35609/jfbr.2020.5.2(3) JEL Classification: G40; G41; G49.

Knowledge by default

2021 ◽  
Vol 44 ◽  
Author(s):  
Robert M. Gordon
Keyword(s):  
Empirical Evidence ◽  
Cognitive Neuroscience ◽  
Predictive Coding ◽  
Plausible Account ◽  
Target Article ◽  
Analysis By Synthesis

Abstract The target article presents strong empirical evidence that knowledge is basic. However, it offers an unsatisfactory account of what makes knowledge basic. Some current ideas in cognitive neuroscience – predictive coding and analysis by synthesis – point to a more plausible account that better explains the evidence.

Ethnic Capital and Intergenerational Mobility

2019 ◽  
pp. 241-266
Author(s):  
George J. Borjas ◽  
Barry R. Chiswick
Keyword(s):  
Human Capital ◽  
Ethnic Group ◽  
Empirical Evidence ◽  
Capital Accumulation ◽  
Intergenerational Mobility ◽  
Human Capital Accumulation ◽  
Accumulation Process ◽  
Next Generation ◽  
Ethnic Capital

Assuming that ethnicity acts as an externality in the human capital accumulation process, this chapter analyzes the extent to which ethnic skill differentials are transmitted across generations. The skills of the next generation depend on parental inputs and on the quality of the ethnic environment in which parents make their investments, or “ethnic capital.” The empirical evidence reveals that the skills of today's generation depend not only on the skills of their parents, but also on the average skills of the ethnic group in the parents’ generation.

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