Download or read book The Promise and Challenges of New Datasets for Accounting Research written by Siew Hong Teoh and published by . This book was released on 2018 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: I describe a brief summary of the development of databases used in accounting research and discuss the research questions addressed in traditional databases and 'new' databases. The new data include online searches such as Google Trends data; textual data from corporate disclosures, analyst reports, conference call transcripts, earnings press releases, and news media articles; social network and social media data from Twitter, LinkedIn, Glassdoor, and other data. New data holds promise for research on attention or cognitive processing constraints; on tone/valence, affect, deceptiveness and credibility for capital market and financial reporting outcomes. I examine the econometric challenges of new data and suggest the potential for new data to offer new auditing tools to detect poor financial reporting, which will help to discourage earnings management.
Download or read book Research Methods in Accounting written by Malcolm Smith and published by SAGE. This book was released on 2022-03-29 with total page 409 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique and popular text, now in a sixth edition, clearly and succinctly guides Accounting students and researchers in their understanding and conducting of research from conception to completion, across a wide range of research methods, including quantitative, qualitative and mixed-methods research. This latest edition provides new and extended coverage, including the role and impact of social media, big data analytics, data mining, and emerging and disruptive technologies, such as Blockchain. There is also a renewed focus on the role of ethics in Accounting research. This text remains essential reading for those completing a research methods course, project/dissertation or other form of individual study in Accounting. Malcolm Smith was Foundation Professor of Accounting at the University of South Australia.
Download or read book Management Participation and Entrepreneurship in the Cultural and Creative Sector written by Martin Piber and published by Springer Nature. This book was released on 2020-06-24 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book elucidates and maps the societal impact of experience and heritage, participation, and entrepreneurship in the cultural sector. The contributions address and explore the relevance of culture, cultural entities, and heritage as collective memories and reservoirs of experience for other social systems, change and societal innovators like entrepreneurs. Insofar, cultural activities can be understood as a bridge between past experiences and future challenges. The first key focus is the participation of people in various contexts, initiatives, and projects. Such participation unleashes creativity and connects different societal layers – culture, economy, and innovation. Accordingly, a second focus is the entrepreneurial efforts and ideas that originate within arts and culture. Readers will find critical empirical and theoretical studies that challenge the current understandings of the cultural sector from different theoretical perspectives and with different methodological approaches. A variety of topics are explored within the thematic areas of cultural heritage, managerial practices, participation, and cultural entrepreneurship, as well as their inter-relations. Ultimately the aim is to provide the reader with a better understanding of the sometimes conflicting, sometimes mutually fertilizing areas of the arts, culture, business, management, and innovation. The book will be of interest to scholars, students, professionals, and policymakers.
Download or read book Information For Efficient Decision Making Big Data Blockchain And Relevance written by Kashi R Balachandran and published by World Scientific. This book was released on 2020-11-19 with total page 715 pages. Available in PDF, EPUB and Kindle. Book excerpt: Can there be reliable information that is also relevant to decision making? Information for Efficient Decision Making: Big Data, Blockchain and Relevance focuses on the consolidation of information to facilitate making decisions in firms, in order to make their operations efficient to reduce their costs and consequently, increase their profitability. The advent of blockchain has generated great interest as an alternative to centralized organizations, where the data is gathered through a centralized ledger keeping of activities of the firm. The decentralized ledger keeping is one of the main features of blockchain that has given rise to many issues of technology, development, implementation, privacy, acceptance, evaluation and so on. Blockchain concept is a follow-up to big data environment facilitated by enormous progress in computer hardware, storage capacities and technological prowess. This has resulted in the rapid acquiring of data not considered possible earlier. With shrewd modeling analytics and algorithms, the applications have grown to significant levels. This handbook discusses the progress in data collection, pros and cons of collecting information on decentralized publicly available ledgers and several applications.
Download or read book Evidence Based Policymaking written by Christian Leuz and published by . This book was released on 2018 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of evidence and economic analysis in policymaking is on the rise, and accounting standard setting and financial regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial markets as well as the challenges and opportunities for research supporting this endeavor. In principle, using sound theory and robust empirical evidence should lead to better policies and regulations. But despite its obvious appeal and substantial promise, evidence-based policymaking is easier demanded than done. It faces many challenges related to the difficulty of providing relevant causal evidence, lack of data, the reliability of published research, and the transmission of research findings. Overcoming these challenges requires substantial infrastructure investments for generating and disseminating relevant research. To illustrate this point, I draw parallels to the rise of evidence-based medicine. The article provides several concrete suggestions for the research process and the aggregation of research findings that could be considered if scientific evidence is to inform policymaking. I discuss how policymakers can foster and support policy-relevant research, chiefly by providing and generating data. The article also points to potential pitfalls when research becomes increasingly policy-oriented.
Download or read book Uncertainty Management in Remote Sensing of Climate Data written by National Research Council and published by National Academies Press. This book was released on 2009-10-01 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: Great advances have been made in our understanding of the climate system over the past few decades, and remotely sensed data have played a key role in supporting many of these advances. Improvements in satellites and in computational and data-handling techniques have yielded high quality, readily accessible data. However, rapid increases in data volume have also led to large and complex datasets that pose significant challenges in data analysis. Uncertainty characterization is needed for every satellite mission and scientists continue to be challenged by the need to reduce the uncertainty in remotely sensed climate records and projections. The approaches currently used to quantify the uncertainty in remotely sensed data lack an overall mathematically based framework. An additional challenge is characterizing uncertainty in ways that are useful to a broad spectrum of end-users. In December 2008, the National Academies held a workshop, summarized in this volume, to survey how statisticians, climate scientists, and remote sensing experts might address the challenges of uncertainty management in remote sensing of climate data. The workshop emphasized raising and discussing issues that could be studied more intently by individual researchers or teams of researchers, and setting the stage for possible future collaborative activities.
Download or read book Audit Analytics written by J. Christopher Westland and published by Springer Nature. This book was released on 2020-11-20 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today, information technology plays a pivotal role in financial control and audit: most financial data is now digitally recorded and dispersed among servers, clouds and networks over which the audited firm has no control. Additionally, a firm’s data—particularly in the case of finance, software, insurance and biotech firms— comprises most of the audited value of the firm. Financial audits are critical mechanisms for ensuring the integrity of information systems and the reporting of organizational finances. They help avoid the abuses that led to passage of legislation such as the Foreign Corrupt Practices Act (1977), and the Sarbanes-Oxley Act (2002). Audit effectiveness has declined over the past two decades as auditor skillsets have failed to keep up with advances in information technology. Information and communication technology lie at the core of commerce today and are integrated in business processes around the world. This book is designed to meet the increasing need of audit professionals to understand information technology and the controls required to manage it. The material included focuses on the requirements for annual Securities and Exchange Commission audits (10-K) for listed corporations. These represent the benchmark auditing procedures for specialized audits, such as internal, governmental, and attestation audits. Using R and RStudio, the book demonstrates how to render an audit opinion that is legally and statistically defensible; analyze, extract, and manipulate accounting data; build a risk assessment matrix to inform the conduct of a cost-effective audit program; and more.
Download or read book Text as Data written by Justin Grimmer and published by Princeton University Press. This book was released on 2022-03-29 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: A guide for using computational text analysis to learn about the social world From social media posts and text messages to digital government documents and archives, researchers are bombarded with a deluge of text reflecting the social world. This textual data gives unprecedented insights into fundamental questions in the social sciences, humanities, and industry. Meanwhile new machine learning tools are rapidly transforming the way science and business are conducted. Text as Data shows how to combine new sources of data, machine learning tools, and social science research design to develop and evaluate new insights. Text as Data is organized around the core tasks in research projects using text—representation, discovery, measurement, prediction, and causal inference. The authors offer a sequential, iterative, and inductive approach to research design. Each research task is presented complete with real-world applications, example methods, and a distinct style of task-focused research. Bridging many divides—computer science and social science, the qualitative and the quantitative, and industry and academia—Text as Data is an ideal resource for anyone wanting to analyze large collections of text in an era when data is abundant and computation is cheap, but the enduring challenges of social science remain. Overview of how to use text as data Research design for a world of data deluge Examples from across the social sciences and industry
Download or read book A Strategic Nature written by Melissa Aronczyk and published by Oxford University Press. This book was released on 2022 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: "A Strategic Nature shows how public relations has dominated public understanding of the natural environment for over one hundred years. More than spin or misinformation, PR is a social and political force that shapes how we understand and address the environmental crises we now face. Drawing on interviews, ethnography, and archival research, Melissa Aronczyk and Maria I. Espinoza offer an original account of the promotional agents who have influenced public perception of the environment since the beginning of the twentieth century, revealing how professional communicators affect how we think about public knowledge and who can legitimately produce it. Instead of focusing on just the messages or the campaigns, this book provides a conceptual framework for understanding the promotional culture around the meaning of the environment. A Strategic Nature argues that it is not possible to understand the role of the environment in our everyday lives without understanding how something called "the environment" has been invented and communicated to us throughout history. To tell this story properly requires a careful account of the evolution of the institutions, norms and movements that have pushed environmental concerns to the fore of public opinion and political action. But it also demands an examination of the simultaneous evolution of professional communicators and the formation of their institutions, norms and movements. Without this piece of the puzzle, we miss crucial ways that struggles are won, resources allocated, and beliefs fostered about environmental problems"--
Download or read book The Environment written by National Research Council and published by National Academies Press. This book was released on 2003-10-05 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report assesses the current state of chemistry and chemical engineering at the interface with environmental science, examines its interactions with related areas of science and technology, and identifies challenges and opportunities for research. The report also identifies important contributions that have been made by the chemical sciences toward solving environmental problems, and emphasizes the opportunities for chemists and chemical engineers to make future contributions toward understanding and improving the environment.
Download or read book Registries for Evaluating Patient Outcomes written by Agency for Healthcare Research and Quality/AHRQ and published by Government Printing Office. This book was released on 2014-04-01 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt: This User’s Guide is intended to support the design, implementation, analysis, interpretation, and quality evaluation of registries created to increase understanding of patient outcomes. For the purposes of this guide, a patient registry is an organized system that uses observational study methods to collect uniform data (clinical and other) to evaluate specified outcomes for a population defined by a particular disease, condition, or exposure, and that serves one or more predetermined scientific, clinical, or policy purposes. A registry database is a file (or files) derived from the registry. Although registries can serve many purposes, this guide focuses on registries created for one or more of the following purposes: to describe the natural history of disease, to determine clinical effectiveness or cost-effectiveness of health care products and services, to measure or monitor safety and harm, and/or to measure quality of care. Registries are classified according to how their populations are defined. For example, product registries include patients who have been exposed to biopharmaceutical products or medical devices. Health services registries consist of patients who have had a common procedure, clinical encounter, or hospitalization. Disease or condition registries are defined by patients having the same diagnosis, such as cystic fibrosis or heart failure. The User’s Guide was created by researchers affiliated with AHRQ’s Effective Health Care Program, particularly those who participated in AHRQ’s DEcIDE (Developing Evidence to Inform Decisions About Effectiveness) program. Chapters were subject to multiple internal and external independent reviews.
Download or read book Using 21st Century Science to Improve Risk Related Evaluations written by National Academies of Sciences, Engineering, and Medicine and published by National Academies Press. This book was released on 2017-03-16 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last decade, several large-scale United States and international programs have been initiated to incorporate advances in molecular and cellular biology, -omics technologies, analytical methods, bioinformatics, and computational tools and methods into the field of toxicology. Similar efforts are being pursued in the field of exposure science with the goals of obtaining more accurate and complete exposure data on individuals and populations for thousands of chemicals over the lifespan; predicting exposures from use data and chemical-property information; and translating exposures between test systems and humans. Using 21st Century Science to Improve Risk-Related Evaluations makes recommendations for integrating new scientific approaches into risk-based evaluations. This study considers the scientific advances that have occurred following the publication of the NRC reports Toxicity Testing in the 21st Century: A Vision and a Strategy and Exposure Science in the 21st Century: A Vision and a Strategy. Given the various ongoing lines of investigation and new data streams that have emerged, this publication proposes how best to integrate and use the emerging results in evaluating chemical risk. Using 21st Century Science to Improve Risk-Related Evaluations considers whether a new paradigm is needed for data validation, how to integrate the divergent data streams, how uncertainty might need to be characterized, and how best to communicate the new approaches so that they are understandable to various stakeholders.
Download or read book The Promise of Adolescence written by National Academies of Sciences, Engineering, and Medicine and published by National Academies Press. This book was released on 2019-07-26 with total page 493 pages. Available in PDF, EPUB and Kindle. Book excerpt: Adolescenceâ€"beginning with the onset of puberty and ending in the mid-20sâ€"is a critical period of development during which key areas of the brain mature and develop. These changes in brain structure, function, and connectivity mark adolescence as a period of opportunity to discover new vistas, to form relationships with peers and adults, and to explore one's developing identity. It is also a period of resilience that can ameliorate childhood setbacks and set the stage for a thriving trajectory over the life course. Because adolescents comprise nearly one-fourth of the entire U.S. population, the nation needs policies and practices that will better leverage these developmental opportunities to harness the promise of adolescenceâ€"rather than focusing myopically on containing its risks. This report examines the neurobiological and socio-behavioral science of adolescent development and outlines how this knowledge can be applied, both to promote adolescent well-being, resilience, and development, and to rectify structural barriers and inequalities in opportunity, enabling all adolescents to flourish.
Download or read book Challenges and Controversies in Management Research written by Bill Lee and published by Routledge. This book was released on 2011-01-25 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management research has expanded considerably over recent decades. The impetus for such growth comes from a wide range of forces both inside and outside of the academic community stimulate and regulate its development, while the audience for which management research might be considered to be useful and the extent of that usefulness are highly contested. This book seeks to explore the forces that drive the development of management research, shape its current state and influence its future potential.
Download or read book The Promise of Fintech written by Ms.Ratna Sahay and published by International Monetary Fund. This book was released on 2020-07-01 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt: Technology is changing the landscape of the financial sector, increasing access to financial services in profound ways. These changes have been in motion for several years, affecting nearly all countries in the world. During the COVID-19 pandemic, technology has created new opportunities for digital financial services to accelerate and enhance financial inclusion, amid social distancing and containment measures. At the same time, the risks emerging prior to COVID-19, as digital financial services developed, are becoming even more relevant.
Download or read book Powering the Digital Economy Opportunities and Risks of Artificial Intelligence in Finance written by El Bachir Boukherouaa and published by International Monetary Fund. This book was released on 2021-10-22 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses the impact of the rapid adoption of artificial intelligence (AI) and machine learning (ML) in the financial sector. It highlights the benefits these technologies bring in terms of financial deepening and efficiency, while raising concerns about its potential in widening the digital divide between advanced and developing economies. The paper advances the discussion on the impact of this technology by distilling and categorizing the unique risks that it could pose to the integrity and stability of the financial system, policy challenges, and potential regulatory approaches. The evolving nature of this technology and its application in finance means that the full extent of its strengths and weaknesses is yet to be fully understood. Given the risk of unexpected pitfalls, countries will need to strengthen prudential oversight.
Download or read book The Palgrave Handbook of Intersectionality in Public Policy written by Olena Hankivsky and published by Springer. This book was released on 2019-02-01 with total page 755 pages. Available in PDF, EPUB and Kindle. Book excerpt: Grounded in black feminist scholarship and activism and formally coined in 1989 by black legal scholar Kimberlé Williams Crenshaw, intersectionality has garnered significant attention in the field of public policy and other disciplines/fields of study. The potential of intersectionality, however, has not been fully realized in policy, largely due to the challenges of operationalization. Recently some scholars and activists began to advance conceptual clarity and guidance for intersectionality policy applications; yet a pressing need remains for knowledge development and exchange in relation to empirical work that demonstrates how intersectionality improves public policy. This handbook fills this void by highlighting the key challenges, possibilities and critiques of intersectionality-informed approaches in public policy. It brings together international scholars across a variety of policy sectors and disciplines to consider the state of intersectionality in policy research and analysis. Importantly, it offers a global perspective on the added value and “how-to” of intersectionality-informed policy approaches that aim to advance equity and social justice.