Search results

Both the SEC (Securities and Exchange Commission) and the popular press have routinely criticized firms for the complexity of their financial disclosures. This study aims to investigate how financial analysts respond to the tone complexity of firm disclosures.

Using approximately 20,000 earnings conference call transcripts of S&P 1,500 firms between 2005 and 2015, the authors first calculate the abnormal negative tone, the measure of tone complexity; then use such tone measure in econometric models to examine analyst forecast behavior. The authors also test the robustness of the results under different model specifications, tone word lists and alternative tone measure calculations.

Consistent with the notion that analysts respond to the information demand from investors and incur more costs and effort to analyze firm disclosure when the tone is more complex, the authors find that higher tone complexity is positively and significantly associated with more analyst following, longer report duration, more forecast revisions, larger forecast error and larger forecast dispersion. In addition, the authors find that tone complexity has a long-term impact on analyst following but has a limited long-term impact on analyst report duration, analyst revision, forecast error and dispersion.

This study complements existing literature by highlighting the information role of financial analysts and by providing evidence that analysts incorporate the management tone disclosed during conference calls to adjust their forecasting behaviors. The results can be used by policymakers as evidence and support for further improving firm communication from a new dimension of disclosure tone.

Conferences, while central to academic endeavors, are an understudied research site. This purpose of this study is to describe the experience of an Arab Israeli teachers’ college in hosting a large international academic conference on multiculturalism, conducted entirely in English. Most of the academic staff and all of the students are Arabic speakers. This added a layer of challenge for all our faculty and students.

This reflective, retroactive and descriptive case study builds on the above points. It is a reflective “case story” told by the college head.

This paper describes the benefits and growth experienced by each of the involved parties, which resulted in a changing academic culture and new academic self-confidence and vision for all concerned. This paper also details weaknesses and opportunities missed. Envisioning, planning and bringing to fruition this conference was a crucible experience for the college, enhancing our multicultural understanding, learning and commitment.

This reflective description offers an original perspective on multiculturalism through the lens of an international conference hosted by an academic institution where the native language is not English.

Academic conferences play a crucial role in fostering scholarly exchanges and discussions among core members, thereby shaping the core performance of these events. Understanding the contributions of scholars in academic conferences is essential for advancing the goals and development of such events. This paper aims to discuss the aforementioned idea.

This paper proposes a comprehensive measurement method for measuring scholars' academic activeness in academic conferences. Based on the essence of academic activeness, a measurement model is constructed, comprising the breadth of academic activeness using the RFM model and the depth of academic activeness using the ATM model. Additionally, effective categories of scholars are derived from the model, facilitating the identification of valuable scholars in academic conferences.

Empirical evidence from ASIS&T conference records over the past 20 years demonstrates that the proposed measurement indicators have better coverage compared to traditional evaluation indicators, thus complementing existing scholar evaluation indictators. Furthermore, the academic activeness measurement model presented in this paper exhibits good efficacy in identifying important value and active scholars.

This paper pays attention to the activeness of scholars in academic conferences. It broadens the evaluation of academic conferences and scholars and supplements the evaluation indicators of academic influence.

The purpose of this study was to explore the relative importance of various attributes (i.e. the total cost of attending, conference organizer, publishing opportunities for an academic career and personal development, reputation as measured by the number of conferences held, location and size) in terms of their ability to impact the decision of attendees in their selection of which academic conference to attend.

Conjoint analysis was used to examine the relative importance of various attributes to impact an attendee’s decision to select an academic conference (i.e. the total cost of attending, conference organizer, publishing opportunities for an academic career and personal development, reputation as measured by the number of conferences held, location and size).

The choice-based conjoint analysis revealed that the most crucial attributes for attending an academic conference were the total cost of attending the conference (28% of relative importance) and the conference organizer (28%).

Since the total cost of attending a conference is one of the top two attributes, conference organizers should reduce the costs as much as possible. Recommendations include choosing a university venue instead of a hotel or conference center and offering multiple options for registration passes (i.e. one-day pass). However, organizers should be careful about meals provided during the conference program, as meals have a positive effect on attendees’ decisions.

This study introduces to the literature a new indicator for selecting an academic conference – the reputation of the conference as measured by the number of times it had been held. In previous studies, this variable was not considered in the context of selecting an academic conference.

This study aimed to assess whether sociodemographic variables explain significant differences in attitudes towards transforming academic conferences into more sustainable events.

An analytical model of participants' attitudes towards sustainable conferences based on literature review as well as the theories of reasoned action and planned behaviour was developed and applied to a sample of 532 surveyed individuals from 68 countries who regularly attended academic conferences in the last five years prior to 2020. The results were refined using statistical and computational techniques to achieve more empirically robust conclusions.

Results reveal that sociodemographic variables such as attendees' gender and age explain differences in attitudes. Women and older adults have stronger pro-environmental attitudes regarding event sustainability. On the other hand, attitudes towards more sustainable academic conferences are quite strong and positive overall. More sustainable events' venues, catering, conference materials and accommodations strongly influence attendees' attitudes towards more sustainable conferences. The strength of attitudes was weaker towards transportation.

First, the analyses focused on only aspects related to the attendees' attitudes. Assessing their real behaviour would complete this research. The geographical areas defined by the U.N. and used in this study have the limitation of combining highly developed countries and developing countries in the same geographical area, for example, the Americas and Asia and the Pacific.

Specific socio-demographic variables' effects on attitudes towards sustainable academic conferences can indicate how organisers can best promote these events according to attendees' characteristics and develop differentiated marketing campaigns. For women and older adults, event sustainability should be emphasised as a competitive strategy to promote events and attract these audiences. Marketing strategies for younger attendees (under 30 years old) could focus on technology, networking or attractive social programmes. Sustainable venues, catering, conference materials and accommodations are easier to promote. Event organisers should encourage participants to make more environmentally friendly decisions regarding more sustainable event transport.

A strategy based on promoting the event as contributing to sustainable development could educate attendees and put them on the path to developing stronger positive attitudes regarding sustainability and more sustainable behaviours. Sustainable academic conferences can educate students, organisers, service providers and delegates through their involvement in sustainable practices.

To our best knowledge, this research is the first to assess whether sociodemographic variables explain significant differences in attitudes towards the sustainable transformation of academic conferences.

Particle swarm optimization (PSO) has been used to solve many different types of optimization problems. In spite of this, the original version of PSO is not capable to find reasonable solutions for some types of problems. Therefore, novel approaches to deal with more sophisticated problems are required. Many variations of the basic PSO form have been explored, targeting the velocity update equation. Other approaches attempt to change the communication topology inside the swarm. The purpose of this paper is to propose a topology based on the concept of clans.

First of all, this paper presents a detailed description of its proposal. After that, it shows a graphical convergence analysis for the Rosenbrock benchmark function. In the sequence, a convergence analysis for clan PSO with different parameters is performed. A comparison with star, ring, focal, von Neumann and four clusters topologies is also performed.

The paper's simulation results have shown that the proposal obtained better results than the other topologies for the benchmark functions selected for this paper.

The proposed topology for PSO based on clans provides a novel form for information distribution inside the swarm. In this approach, the topology is determined dynamically during the search process, according to the success rate inside each clan.

The College of St. Germain is a private, liberal arts college in the U.S. Midwest. Several faculty members developed and launched an academic business and economics conference. Despite of a lack of funding from the college, and a general apathy among other colleagues, the conference became financially self-sufficient and grew each year, with increasing attendance and submissions from many international scholars. Part A of the case focuses on the beginning, planning, and growth stages of the conference, and culminates with the successful conclusion of the third annual conference and planning for the fourth conference. Part B focuses on the fourth and fifth conferences, and concludes with the surprising cancellation of the sixth annual conference. The case highlights the challenges and accomplishments of the conference chairpersons and the organizing committee, as well as management, marketing, and leadership factors that contributed to the ultimate demise of the conference.

The conference co‐ordinator and an invited speaker of the International Conference on Digital Libraries (ICDL) which took place in New Delhi, India, February 2004 provide an overview of the conference – one of a growing series of digital library conferences that bring together computer scientists and librarians. The objectives of this conference were to bridge the knowledge gaps between developing and developed countries; initiate capacity building activities in digital libraries; evolve a road map for the digitization of archives, manuscripts and libraries; provide a forum for facilitating interaction among participants; and formulate recommendations on digitization technologies and policies. Outlines the themes and topics covered and provides the main points of the inaugural address to the conference by the President of India as well as the three keynote addresses.

This paper aims to examine whether firms meeting or just beating an earnings benchmark engage in tone management in earnings conference calls to complement earnings management in the UK context. It also investigates whether the audience tone in beating or just meeting earnings fails to predict future performance.

This study was performed using a sample of non-financial UK firms listed in the FTSE 350 index over the period 2010–2015.

The findings show that firms that exercise more earnings management to meet or just beat earnings are positively associated with the abnormal tone during earnings conference calls. The outcomes also reveal that the audience’s tone of firms meeting or just beating an earnings benchmark fails to predict future performance. This confirms the effectiveness of the tone management in managing the perception of audience.

This study highlights the need for increased accountability by firms on earnings conference call. It also supports academics and practitioners in understanding the management discretion used in reporting and communication during the earnings conference call. Overall, the results of this study are beneficial for regulators, policymakers and professionals, regarding confirming the need for the earnings conference calls to be regulated.

To the best of the authors’ knowledge, this is the first study that examines the association between earnings management and tone management in the UK earnings conference calls. It adds to the existing literature by examining the self-serving behaviour of managerial tone during earnings conference calls within a sitting in which meeting or just beating a benchmark is used. Unlike several studies that explain the behaviour of tone as a signalling strategy, this study reveals that the tendency of impression management behaviour can explain the tone management.

Leadership training refers to the process of helping individuals develop skills to successfully perform in leadership positions. Existing leadership programs have several drawbacks, including the paucity of leadership programs designed for lesbian, gay, bisexual, transgender and queer (LGBTQ+) individuals in health care. The authors addressed this gap by creating and hosting Q-Forward (formerly Q-Med), the first conference focused specifically on leadership development for LGBTQ+ health trainees.

In this paper, the authors explain how a conference focused on leadership development for LGBTQ+ health trainees can have benefits for trainees, patients and the health-care system. The authors also report the conference proceedings, including planning, participants, guiding principles and programming.

This conference was the first conference for LGBTQ+ health trainees focused specifically on leadership training. The authors believe that the conference was unique, and that such training represents an essential step toward long-term improvements in the health of LGBTQ+ people and other populations.