Drivers of research impact: evidence from the top three finance journals

We study the characteristics of all published papers in the top three finance journals (JF, JFE and RFS), and how these paper characteristics affect the number of citations in Google Scholar and the Web of Science database. First, we find the characteristics in the universalist perspective remain constant while the characteristics in the constructivist and presentation perspectives increase over time. Second, some characteristics are significantly different between the high-impact and the low-impact papers. Third, paper quality, research method, journal placement and paper age are the most important drivers. Last, different drivers play different roles in different journals.     

The role and impact of professional accountancy associations on accounting education research: An international study

This paper explores the relative influence of the accounting academy and accountancy professional associations in the debate concerning the profile and quality of accounting education research. This research analyses 13 semi-structured interviews undertaken with members of key accounting professional associations in Australia, New Zealand (ANZ) and the United Kingdom and Ireland (UKI). The paper makes a theoretical contribution by the novel application of the institutional logics theory to the literature concerning professional accounting associations (PAAs) demonstrating the dominant commercial logic of the education function and the more traditional fiduciary logic of the technical function. The research finds that the primary stakeholders in the professional accounting curriculum development model are the PAAs and employers, whilst the accounting academy is relatively absent. The relative independence of the education and research and technical functions within PAAs is also identified: academic research and technical activity has little influence on professional education and vice versa. However, PAAs’ funding of academic research is common across all four countries for brand recognition and in some instances to influence policy rather than informing the professional curriculum.     

Benefits of leisure in overcoming gender violence experiences: a case study

This article is based on a case study carried out at Casa Malva, a shelter for female victims of gender violence in Gijón, Asturias (Spain). The study explores the potential therapeutic value of leisure in the process of personal recovery for women living in sheltered accommodation, and the positive impact leisure may have in overcoming a traumatic life event. The study comprised 16 semi-structured interviews with female victims of gender violence and three discussion groups with shelter staff. The article examines the concept of leisure and the potential benefits of leisure activities as part of the Personal Recovery Project (PRP) run by Casa Malva. PRP is an innovative recovery initiative aimed at helping women to overcome situations of gender violence by focusing on areas of experience, such as family, employment and leisure.     

Customer mistreatment and employee well-being: A daily diary study of recovery mechanisms for frontline restaurant employees in a hotel

Research on customer mistreatment towards frontline service employees in the hospitality industry has been steadily rising in recent years, but little is known about the mechanism underlying its detrimental impact on the non-work life of employees and why some of them could handle it effectively. By integrating conservation of resources theory with the stressor-detachment model, this daily diary study examined the effect of daily customer mistreatment on employees’ daily well-being at home (vigor and exhaustion) through daily psychological detachment. Employees’ recovery self-efficacy and the trait of resilience, which might mitigate the process were also examined. An experience sampling methodology was applied, and the survey data were gathered from 54 frontline restaurant employees conducted across 5 consecutive workdays. Results of hierarchical linear modeling supported all the hypotheses in this study. Our findings revealed a spillover effect of customer mistreatment and the importance of improving employees’ recovery in the hospitality context.     

基于个性化的江西省乡村旅游空间分布及评价

［目的］通过对个性化的江西省乡村旅游区的空间分布进行研究，并对个性化的红色旅游资源进行评价，以期对乡村旅游的发展提供新的思考路径，建立具有个性化的乡村旅游体系。［方法］运用GIS102操作平台对江西省119个红色乡村旅游区的空间分布情况进行研究，通过计算最临近点指数、地理集中指数和核密度计算分析其空间分布特征。以资源要素价值、开发价值和社会效益组成评价层，下分14个指标，对江西省红色旅游资源进行评价研究。［结果］(1)江西省红色旅游区分布类型为集聚型，分布不均衡； (2)在评价准则层中，旅游资源要素价值权重最大，为0647 9，其次为社会效应，权重为0229 9，开发条件权重最低，为0122 2； (3)指标层权重排名前三位的依次为资源完整性、教育性和组织管理，权重值分别为0162 0,0116 5和0111 7。［结论］江西省乡村红色旅游区数量较多，但整体呈集聚型分布特点； 旅游资源要素价值权重最高，且整体资源禀赋较强，社会带动效应明显，具有极强的开发价值。     

A REVIEW OF THE EMPIRICAL LITERATURE ON FARMER COOPERATIVES: PERFORMANCE,OWNERSHIP AND GOVERNANCE,FINANCE, AND MEMBER ATTITUDE

The empirical literature on farmer cooperatives is now fast emerging and developing in the areas of performance, ownership and governance, finance, and member attitude. We discuss 56 peer‐reviewed publications to illustrate the main findings and conclusions while outlining challenges and opportunities for future research. Generally, cooperative membership is found to positively impact price, yield, input adoption, income, and other indicators of member performance, yet there is growing evidence of an uneven distribution of benefits for small and large producers. In terms of structure, evidence of a causal relationship of ownership and governance to performance has been elusive, yet there are now many findings of inherent equity and long‐term debt constraints, often in the context of consolidation to drive scale and scope economies. Further inefficiency is observed to be driven by increased heterogeneity in member attitudes and objectives, in particular in terms of commitment and participation. Thus, overall, empirical work portrays farmer cooperatives as flawed and complex business organizations which nonetheless have a strong positive impact on its members. While applied research may progress in various directions, a general improvement in empirical methodologies is needed to allow robust analysis of mixed objectives in dynamic environments.     

Development costs capitalization and debt financing

This study investigates debt market effects of research and development (R&D) costs capitalization, using a global sample of public bonds and private syndicated loans issued by public non‐financial firms. Firstly, we show that firms capitalize larger amounts of R&D in a year when they exhibit a propensity for issuing bonds, rather than borrowing funds privately from the syndicated loan market, in the subsequent year. Secondly, we provide evidence that capitalized R&D investments reduce the cost of debt. We infer that debt market participants are able to identify firms’ motives for R&D capitalization, as we find a reduction in the cost of debt only for those firms that do not show indications of employing R&D capitalization for earnings management reasons. Indeed, only for this sub‐sample of firms, the amount of capitalized R&D contributes positively to future earnings. We confirm that R&D capitalization is positively associated with audit fees and thus can be deemed to be a signaling device. Lastly, we find that it is the amount of R&D a firm is expected to capitalize and not the discretionary counterparts, which facilitates a firm's access to public debt markets, reduces bond and syndicated loan prices, and contributes to future benefits.     

What about your qualitative cousins? Adapting the pitching template to qualitative research

This paper reviews the pitching template proposed by Faff ( 2015 ). The article highlights the usefulness of this template for researchers. It is observed that there is scope for adapting this tool, with a template suitable for qualitative researchers being proposed. In the light of the various methodological differences through different research paradigms, it is envisaged that this adaptation will assist in bridging the schism between qualitative and quantitative research. It is also hoped that the proposed enhanced template will encourage qualitative researchers to submit to mainstream accounting journals and quantitative researchers to comprehend the value of qualitative research.     

徐州市科技创新能力综合评价及应用研究

从科技创新投入、科技创新产出、科技创新环境支撑和科技促进可持续发展等4个方面,在26个备选具体指标的基础上,通过反复测试检验,最终选取14个具体指标,建立科技创新评价模型,对淮海经济区核心区城市和江苏省十三市的科技创新能力予以定量评价,并进行横向比较分析。最后从科技创新投入、成果转化等七个方面对徐州市提高科技创新能力给出了建设性建议。     

近10年国外远程办公研究进展与本土化启示——基于CiteSpace的可视化分析

新冠肺炎疫情严重影响了企业经营活动，但在一定程度上也推动了远程办公这种新型工作方式。为探究该领域研究进展，收集近10年Web of Science（科学引文索引）数据库中收录的“远程办公”或“线上办公”为主题的242篇核心文献，通过文献计量软件CiteSpace分析国外远程办公研究文献间的关联关系，探寻国外远程办公领域的发展脉络和研究前沿。在此基础上，对近10年国内中国知网数据库20篇中文核心文献进行综述，希望为未来国内远程办公的本土化研究提供参考。