The purpose of this paper is to contribute to scholarly work on the role of sell-side financial analysts in corporate governance (CG). It examines the more recent work…
The purpose of this paper is to contribute to scholarly work on the role of sell-side financial analysts in corporate governance (CG). It examines the more recent work products pertaining specifically to CG that analysts based in the USA and UK have generated in the past two decades, namely, their CGCG reports. Specifically, this paper focusses on analysing how analyst CG reports constitute a comparative space in which the governance procedures of companies are evaluated and “best practices” are created.
This study involves a social constructivist textual analysis of 48 CG reports produced by analysts based in the USA and UK between 1998 and 2009.
Analyst CG reports textually construct a comparative space comprising four dimensions. First, the space is constructed for some carefully edited users to evaluate the governance of companies. Second, the construction of this space requires the selection of “building materials”, i.e., governance issues included in the space that render companies amenable to evaluation and comparison. Third, by linking the range of governance issues chosen to formal regulations, firms are rendered governable and regulatory requirements reinterpreted. Lastly, by using different types of inscriptions, such as narratives and tables, the space highlights “winners”, i.e., those companies which do better than others, and constructs their governance procedures as “best practices”.
This research provides a first step towards an in-depth understanding of analyst CG reports. The insights from this paper generate a range of areas for future research, including how these reports are produced and used.
This paper adds to the existing literature focussing on the role of analysts in CG. It extends previous studies by examining the more recent and debatable work products generated by analysts, namely, their CG reports, and suggests an extended CG role for them. Theoretically, analyst CG reports are conceptualised as “inscriptions” that construct “documentary reality”. The notion of “editing” is also drawn upon, to analyse a particular way in which documentary reality is constructed. Accordingly, this paper broadens the theoretical perspectives used in CG research.
The digitisation of valued information resources opens up new avenues of access, use, and research and is an important aspect in the development of digital libraries…
The digitisation of valued information resources opens up new avenues of access, use, and research and is an important aspect in the development of digital libraries. Increasingly, librarians are having to manage technical projects to achieve their goals of delivering valuable information to their ever‐increasing user base. This is a significant challenge and librarians need the practical skills and the vision to implement such projects in a controlled and manageable fashion. This article describes the key issues in project planning for managing a digitisation project covering the key areas of identifying the vision and the risk management in such technology‐based projects. This article also considers the implementation issues and costs associated with digitisation projects. Finally, there is a consideration of the range of skills needed and how these may be developed for managing and running digitisation projects.
At first glance, this A4 size guide looks very much like the UKOLUG newsletter, sharing as it does the same cover design. However, this book is one of a number of publications from the group aimed at users of online and CD‐ROM resources, and builds upon two previous UKOLUG guides to CD‐ROMs.