Accounting Research on Private Firms: State of the Art and Future Directions

2019 ◽  
Vol 54 (02) ◽  
pp. 1950007 ◽  
Author(s):  
Sasson Bar-Yosef ◽  
Carlo D’Augusta ◽  
Annalisa Prencipe
Keyword(s):  
Financial Reporting ◽  
Global Economy ◽  
State Of The Art ◽  
Private Firms ◽  
Public Companies ◽  
Main Research ◽  
Accounting Research ◽  
Research Areas ◽  
Public Data ◽  
Definition Of

Private companies play a significant role and are the main growth engine of the global economy. Yet, until recently, empirical research in accounting has focused primarily on public companies. Over the last few years, we have observed a change in trend. Accounting scholars have started researching private firms and have contributed to a better understanding of their accounting decisions. This growing attention is likely due to a better availability of public data and to the fact that several regulators issued specific regulations on private firms’ financial reporting. In this paper, we analyze the state of the art of accounting research in this area. We review 95 papers published in 21 accounting journals over the period 1986–2018. After looking into the definition of private firms, we highlight the role of the private firm status in the research design, classify each paper into four main research areas (i.e., financial accounting, taxation, auditing, and valuation) and discuss the main contributions. We argue that the current state of accounting research on private firms — although quite rich — is still insufficient in light of the relevance of such a segment of the world economy. After soliciting additional research, we devise possible venues for future studies.

scholarly journals The Tourism–Landscape Nexus: Assessment and Insights from a Bibliographic Analysis

Land ◽  
2021 ◽  
Vol 10 (4) ◽  
pp. 417
Author(s):  
Sabrina Meneghello
Keyword(s):  
Common Good ◽  
Point Of View ◽  
Theory And Practice ◽  
Territorial Development ◽  
Bibliographic Analysis ◽  
Main Research ◽  
Landscape Studies ◽  
Research Areas ◽  
Content Analyses ◽  
Definition Of

Over the last two decades, the awareness about landscape as a common good and the definition of tourism as a relevant driver of territorial development have both increased contributions to contemporary reflections on places and mobilities. From a scientific point of view, the need for structured contributions on the “landscape–tourism” nexus has been stressed. In fact, tourism and landscape studies are fed by many disciplines, often returning sectorial articles, sometimes lacking in organicity. Considering recent literary reviews carried out through bibliometric and content analyses, the present paper intends to map different ways of defining and understanding this complex interrelation as it emerges from the main research areas. From geographical contributions to managerial perspectives addressing destination planning and development, and from sociological non-representational to actor network theories applied to tourism, among others, the nexus is faced by approaches and concepts that are both specific and recurrent. Expressions such as “tourist landscape”, “tourism landscape”, “touristscape” with their different meanings orient this literary investigation informing a tentative conceptual framework where interrelated spatial, social, and symbolic dimensions emerge with a key definitional role. The general aim was to possibly enrich the reflection on this relationship, providing new definitional contributions and conceptual frameworks able to coherently influence both theory and practice.

Human Behaviors in Online Pharmacies

2012 ◽  
pp. 661-670
Author(s):  
Grazia Orizio ◽  
Umberto Gelatti
Keyword(s):  
Case Reports ◽  
Pharmaceutical Preparations ◽  
Research Area ◽  
Population Based ◽  
Main Research ◽  
Ethical Implications ◽  
Research Areas ◽  
Online Pharmacy ◽  
Online Pharmacies ◽  
Definition Of

Online pharmacies are companies that sell pharmaceutical preparations via the Internet. The purpose of this contribution is to summarize the existing evidence on the issue, following four main research areas. The first is about data on consumers buying from online pharmacies. This is the most relevant area regarding behavioral aspects. The research area was tackled via different approaches, specifically: the study of cognitive characteristics and decision-making patterns, the definition of consumers’ socio-demographic characteristics via population-based surveys, clinical case reports on complications occurring in consumers of drugs purchased online, and the empirical study of risk perception regarding online pharmacies. Other research areas include the study of online pharmacy website characteristics (found by web scanning), and of the products bought online in terms of purchase characteristics and drug quality. A large amount of literature was dedicated to the complex legal and ethical implications raised by online pharmacies.

Studi Literatur Analisis Sumber Daya Manusia: Sistematisasi Topik dan Arah Penelitian dari Literatur Terpilih

2019 ◽  
Vol 1 (2) ◽  
pp. 253-264
Author(s):  
Dina Sarah Syahreza
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Future Research ◽  
Business Analytics ◽  
Literature Study ◽  
Main Research ◽  
Global Workforce ◽  
Research Areas ◽  
Employee Values ◽  
Definition Of

Literature studies related to human resources, but they have not been systemized in a focused topic. The way human resources are managed today is heavily influenced by the emergence of a global workforce and the increasing relevance of business analytics as an organizational strategic capability. While human resource analytics has been mostly discussed in the literature in the past decades, however, the systematic identification and classification of major topics has not been introduced. Where there is room for conceptual contributions that aim to provide a comprehensive definition of concepts and research areas related to HR analytics in the future. This study uses a systematic literature through a review process. Next, the researcher constructs the concept of human resource analytics as widely presented. There were 91 main research topics identified related to the three majors, namely HR analytics (technology and organization), application (descriptive) and diagnostic/prescriptive), and values ​​(employee values ​​and organizational values). We also speculate on an “exponential” view of HR analytics made possible by assertion of artificial intelligence and cognitive technology. This research provides a major systematization effort and future research directions to develop further studies in the field of HR analytics. Where this research offers insights to support the design of innovative analytic projects within organizations. Keywords: Human Resources, Systematization, Literature Study

scholarly journals Student Entrepreneurship in Universities: The State-of-the-Art

2021 ◽  
Vol 12 (1) ◽  
pp. 5
Author(s):  
Federico Schimperna ◽  
Fabio Nappo ◽  
Bruno Marsigalia
Keyword(s):  
Cluster Analysis ◽  
State Of The Art ◽  
Professional Community ◽  
Entrepreneurial Intention ◽  
New Paradigm ◽  
Future Directions ◽  
Main Research ◽  
Student Entrepreneurship ◽  
Research Areas ◽  
University Support

The purpose of this paper is to understand how universities develop and support student entrepreneurship. We did a preliminary Systematic Literature Review (SRL) on scientific articles regarding student entrepreneurship published during the last twenty years. Our findings emphasize three main research areas, emerging from a cluster analysis: (i) student entrepreneurship and entrepreneurial intention; (ii) university support for entrepreneurship; (iii) entrepreneurship education and learning. Particularly, our study points out that the new paradigm of the entrepreneurial university overcame the classical university model through the introduction of many innovations to foster student entrepreneurship. This paper provides an SLR on university role in fostering student entrepreneurship and it is useful for the academic and professional community. Additionally, it is original because it highlights the future directions of entrepreneurship and the main innovations adopted by universities to help students in the development of entrepreneurial initiatives.

scholarly journals Renewable energy: a bibliometric analysis

2021 ◽  
Vol 250 ◽  
pp. 03002
Author(s):  
Anna Rosokhata ◽  
Mariia Minchenko ◽  
Liliya Khomenko ◽  
Olena Chygryn
Keyword(s):  
Renewable Energy ◽  
Bibliometric Analysis ◽  
Hierarchical Cluster ◽  
The United States ◽  
Scientific Publications ◽  
Business Economics ◽  
Main Research ◽  
Research Areas ◽  
Project Risks ◽  
Definition Of

The aims of this paper are to identify existing research on renewable energy; identify the most influential publications, authors, organizations to understand the research areas. The paper is centered on the bibliometric analysis based on the Web of Science database for the key phrase’ renewable energy’ in the article title until 2020. We analyzed the publications about renewable energy by years, by research areas, by geography, by research organizations and research sponsors, by journals, by citations of journals, authors, publications, co-occurrence by keywords. Analysis of the most cited publications and authors, analysis of cooccurrence by keywords was performed using VOSviewer. We performed hierarchical cluster analysis, and clusters were selected using VOSviewer. We found 17805 scientific publications on renewable energy published in scientific journals (51.7% of publications were published during 2016-2020). The most popular research areas are energy fuels, engineering, science technology, environmental sciences, ecology, and business economics. The majority of papers was published by the scientists from the United States, China, and India. In addition, we identified six main research clusters. They are related to an optimizer, renewable energy, biomass, co2 emissions, model, desalination. Conclusions: This analysis confirmed the author’s hypothesis about the definition of new scientific horizons of renewable energy research. Our results can help scientists interested in renewable energy looking for research funding and research project risks based on renewable energy.

scholarly journals City Information Modeling: State of the Art

2021 ◽  
Vol 11 (19) ◽  
pp. 9333
Author(s):  
Zhen Xu ◽  
Mingzhu Qi ◽  
Yingying Wu ◽  
Xintian Hao ◽  
Yajun Yang
Keyword(s):  
Future Development ◽  
State Of The Art ◽  
Information Modeling ◽  
Typical Application ◽  
Main Research ◽  
City Life ◽  
Research Areas ◽  
Current State ◽  
Significant Research ◽  
The City

The concept of city information modeling (CIM) has become increasingly popular in recent years. A literature review of previous CIM studies is presented in this paper. First, a bibliometric analysis of the current global CIM research is described, revealing that CIM has become a significant research hotspot. Next, three main research areas of the current CIM technique, namely data collection, integration, and visualization, are summarized to describe the characteristics of CIM research. Furthermore, some widely used CIM platforms are compared, and typical application cases of the CIM technique at different stages of the city life cycle are summarized. Finally, the current issues in CIM research are discussed, and future development directions are proposed. The findings of this study are expected to help researchers understand the current state of CIM and identify future development directions, thereby promoting CIM research development.

Social exchange processes, health behaviour, and health behaviour change

2008 ◽  
Vol 16 (3) ◽  
pp. 131-134
Author(s):  
Urte Scholz ◽  
Rainer Hornung
Keyword(s):  
Social Exchange ◽  
Health Behaviour ◽  
Psychological Research ◽  
Smoking Behaviour ◽  
Self Report ◽  
Long Term Effects ◽  
Main Research ◽  
Research Areas ◽  
Exchange Processes ◽  
Multi Method Approach

Abstract. The main research areas of the Social and Health Psychology group at the Department of Psychology at the University of Zurich, Switzerland, are introduced. Exemplarily, three currently ongoing projects are described. The project ”Dyadic exchange processes in couples facing dementia” examines social exchanges in couples with the husband suffering from dementia and is based on Equity Theory. This project applies a multi-method approach by combining self-report with observational data. The ”Swiss Tobacco Monitoring System” (TMS) is a representative survey on smoking behaviour in Switzerland. Besides its survey character, the Swiss TMS also allows for testing psychological research questions on smoking with a representative sample. The project, ”Theory-based planning interventions for changing nutrition behaviour in overweight individuals”, elaborates on the concept of planning. More specifically, it is tested whether there is a critical amount of repetitions of a planning intervention (e.g., three or nine times) in order to ensure long-term effects.

Borders, Conflicts and Bargaining in Federations and Communities of Governments

2009 ◽  
pp. 83-99
Author(s):  
A. Libman
Keyword(s):  
Economic Policy ◽  
Public Authority ◽  
Modern World ◽  
Main Research ◽  
Research Areas ◽  
Nation States ◽  
Distribution Of Power

Economic policy in the modern world can be treated as an outcome of interaction of multiple territorial centers of public authority: nation-states, subnational and supranational jurisdictions. In the last decades economics has increased its attention to the factors which influence the distribution of power among jurisdictions. The paper surveys two main research areas in this literature: economics of conflicts and theory of endogenous decentralization. It discusses the basic models of both approaches and their modifications applied in the literature as well as factors of conflict formation and bargaining over devolution.

Business Model Literature Overview

2014 ◽  
pp. 79-130 ◽  
Author(s):  
Ales Novak
Keyword(s):  
Business Model ◽  
Financial Reporting ◽  
Business Models ◽  
Potential Role ◽  
Financial Instruments ◽  
Business Logic ◽  
Literature Overview ◽  
Ifrs 9 ◽  
Definition Of

The term ?business model' has recently attracted increased attention in the context of financial reporting and was formally introduced into the IFRS literature when IFRS 9 Financial Instruments was published in November 2009. However, IFRS 9 did not fully define the term ‘business model'. Furthermore, the literature on business models is quite diverse. It has been conducted in largely isolated fashion; therefore, no generally accepted definition of ?business model' has emerged. Therefore, a better understanding of the notion itself should be developed before further investigating its potential role within financial reporting. The aim of this paper is to highlight some of the perceived key themes and to identify other bases for grouping/organizing the literature based on business models. The contributions this paper makes to the literature are twofold: first, it complements previous review papers on business models; second, it contains a clear position on the distinction between the notions of the business model and strategy, which many authors identify as a key element in better explaining and communicating the notion of the business model. In this author's opinion, the term ‘strategy' is a dynamic and forward-looking notion, a sort of directional roadmap for future courses of action, whereas, ‘business model' is a more static notion, reflecting the conceptualisation of the company's underlying core business logic. The conclusion contains the author's thoughts on the role of the business model in financial reporting.

Discretionary Accruals in Italian Private Firms and Non-Linear Bank Loan Granting

2017 ◽  
pp. 83-99
Author(s):  
Elisabetta Mafrolla ◽  
Viola Nobili
Keyword(s):  
Financial Reporting ◽  
Banking System ◽  
Regulatory System ◽  
Discretionary Accruals ◽  
Bank Loans ◽  
Bank Loan ◽  
Banking Union ◽  
Private Firms ◽  
European Banking Union

This paper investigates whether and at what extent private firms reduce the quality of their accruals in order to signal a better portrait to the bank and obtain new or larger bank loans. We measure earnings discretionary accruals of a sample of Italian private firms, testing whether new and larger bank loans are associated with a higher (lower) quality of earnings in borrowers' financial reporting. We study bank loan levels and changes and how they impact discretionary accruals and found that, surprisingly, private firms' discretionary accruals are systematically positively affected by an increase in bank loans, although they are negatively affected by the credit worthiness rating assigned to the borrowers. We find that the monitoring role of the banking system with regard to the adoption of discretionary accruals is effective only when the loan is very large. This paper may have implications for policy-makers as it contributes to the understanding of the shortcomings of the banking regulatory system. This is an extremely relevant issue since the excessive amount of non-performing loans held by Italian banks recently threatened the stability of the European Banking Union as a whole.

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