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Article
Publication date: 17 April 2009

Mohammad Reza Davarpanah and Farzaneh Amel

The purpose of this paper is to study the author self‐citation behavior in four disciplines: electronic engineering, general and internal medicine, organic chemistry and plant…

Abstract

Purpose

The purpose of this paper is to study the author self‐citation behavior in four disciplines: electronic engineering, general and internal medicine, organic chemistry and plant sciences.

Design/methodology/approach

By using SCI and random stratified method 1,000 articles were analysed as a sample in the four disciplines during 2004‐2006.

Findings

It was found that about 60 per cent of the articles in the four disciplines' literature contained at least one self‐citation. Four disciplines all showed skewed distributions of articles citation rates, either self‐citation or other citations. Organic chemistry articles had the highest self‐citations than the other disciplines. Share of self‐citation decreases with growing time window. The expected self‐citation rate increased with growing number of citation, co‐authorship and author productivity.

Originality/value

The outcomes of this study suggest that self‐citation indicators should be used as supplementary indicators in evaluative bibliometrics.

Details

Library Review, vol. 58 no. 4
Type: Research Article
ISSN: 0024-2535

Keywords

Open Access
Article
Publication date: 2 April 2024

Vijay Singh and Himani Singla

The study aims to examine how the information disclosed by the managers in the management discussion and analysis (MD&A) reports varies at the different levels of corporate…

Abstract

Purpose

The study aims to examine how the information disclosed by the managers in the management discussion and analysis (MD&A) reports varies at the different levels of corporate performance.

Design/methodology/approach

To understand this quantile effect, first OLS technique was adopted and then, the quantile regression method was applied to explore the impact of MD&A disclosures on the firm performance across the lower and upper quantiles. The sample size for the study is 490 firms’ year observations for the period 2016–2022.

Findings

The results of the study demonstrate the negative but significant relationship between MD&A disclosures and corporate performance, supporting the two management strategies of “competitive disadvantage” in case of good performance and “management impression strategy” in case of poor performance. Furthermore, with other corporate governance variables, both the size of the board and the number of independent directors on the board are positively significant only in the case of the upper quantile indicating the heterogeneity in the relationship between the performance and the MD&A disclosures. Therefore, the overall findings of the study support that these results contradict the agency theory and the stakeholders’ theory as managers are not acting well as agents on behalf of the investors and work well only when they are controlled by the large board having more independent directors.

Originality/value

To the best of the authors’ knowledge, no study so far has incorporated quantile regression to assess the effect of MD&A disclosures on company performance at various levels of the firm performance, which gives more robust insights about the viewpoint of the managers on the different level of the firm performance. In other words, this study highlights the important information as to how the information provided in the MD&A reports varies as per the good or poor performance of the companies.

Details

Asian Journal of Accounting Research, vol. 9 no. 2
Type: Research Article
ISSN: 2459-9700

Keywords

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