Bridging the research-practice divide: Harnessing expertise collaboration in making a wider set of contributions

Understanding how we develop research contributions which go beyond conversations in the academic field is an enduring challenge. While much has been written on the importance of academic-practitioner relationships in the research process more is needed on conceptualizing how we develop a wider set of contributions. In this paper, we call for researchers to be reflective as to how different forms of expertise can be drawn on during collaborative relationships to bridge the research – practice divide. We develop a framework which combines different levels of expertise with varying forms of academic-practitioner collaboration to widen the impact of our research. Four strategies are proposed by which academics may leverage their expertise in collaborative relationships with practitioners to develop Research Impact and Contributions To Knowledge (RICK). These include: maintaining critical distance, promoting deeper engagement, developing prescience, and achieving hybrid practices. We discuss implementation approaches for each of these RICK strategies and suggest writing genres to help increase engagement by practitioners in research contributions.     

Valuing Initial Public Offerings Using Article 11 Pro Forma Financial Information in the Prospectus*

We investigate whether Article 11 pro forma financial information assists investors in valuing IPOs. While the SEC expects it to be helpful in assisting investment decisions, Article 11 pro forma financial information is based on registrants' understanding and assumptions, and registrants can exercise their own judgment when preparing pro forma financial statements. It is therefore an empirical question whether the information contained in pro forma financial statements is useful to investors. We examine the association between pro forma adjustments of earnings and book value of equity and the IPO offer value and find asymmetric results. While positive pro forma adjustments of earnings and book value of equity are positively associated with the IPO offer value, negative pro forma adjustments of earnings and book value of equity are negatively associated with the IPO offer value, suggesting that negative pro forma adjustments are priced as growth opportunities. Additional analyses reveal that the association between pro forma adjustments of book value of equity and the IPO offer value varies across different time periods and industries and that pro forma adjustments of book value of equity are initially mispriced by investors. In contrast, we do not find similar results for pro forma adjustments of earnings. Further empirical tests show that the asymmetric results of mispricing of pro forma adjustments of earnings and book value of equity may be explained by the requirements of Article 11 of Regulation S‐X for pro forma adjustments dictating that adjustments to earnings reflect only recurring items while adjustments to book value reflect both recurring and nonrecurring items.     

Soldiers don't go mad: Shell shock and accounting intransigence in the British Army 1914-18

This research examines intransigence in accounting systems. Using historical research methods and archival sources, it explores intransigence in the Royal Army Medical Corps’ accounting systems in the context of the incidence of shell shock among British Army soldiers fighting at the battlefront during the First World War. The Army did not recognise shell shock as a medical condition and made few changes to its medical accounting systems for soldiers with shell shock. The four factors of system stability of the AGIL scheme (adaptation, goal attainment, integration, latency) are used to understand the limited medical accounting response to shell shock. This research indicates that in addition to historical and internal political reasons for intransigence, intransigence will occur unless a factor in the AGIL scheme is sufficiently impaired to make the accounting system unstable and force system change. This research finding has contemporary relevance, explaining accounting intransigence in response to issues of social concern.     

粤港澳大湾区制造业集聚与区域创新

以2009—2020年粤港澳大湾区11个城市为研究对象，探讨制造业集聚与区域创新的关系。研究发现，制造业集聚显著提高区域创新水平，可通过提高企业竞争这一路径实现。进一步分析发现，金融业集聚对区域创新发展具有显著的正向关系，金融产业和制造业产融协同集聚显著提高区域创新水平。研究结果表明，制造业集聚加剧产业内部企业创新竞争，带动区域创新发展，且金融业在创新中起到积极的推动作用。指出应鼓励区域企业创新竞争，优化营商环境，为产业融合发展提供保障。     

英汉动词短语省略的共性

比较英汉动词短语省略,既有个性,但更多的是共性。其共性突出表现在严格与松散释义歧义、局部性效应、淘汰效应等方面。     

对货代提单的法律思考

签发提单是承运人的法定义务之一。当货代存在的情况下,货代提单与实际承运人签发的提单在流通中常常会发生混乱。应界定货运代理在运输合同中的法律关系,并与货运代理的国际贯例接轨。     

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Norway

Abstract

Although not a EU member, Norway is required to implement the EU Accounting Directive through its obligations under the EEA agreement. An expert group has prepared a draft law that will be decided upon by the legislator, most likely during 2017. The draft law has a strong orientation towards IFRS, which is evidenced in particular by the choice of IFRS for SMEs as the basis for Norwegian accounting standards.     

主办券商声誉机制对新三板挂牌企业会计信息质量影响的实证研究

新三板作为完善我国多层次资本市场的重要举措,在扩宽企业融资渠道、促进实体经济 发展等方面发挥着重要作用,然而信息披露质量不完善仍是制约新三板挂牌企业发展的重要因素。 基于企业会计信息质量视角,文章以 2006-2015 年新三板挂牌企业为研究样本,探讨主办券商声 誉机制是否能够发挥相应的治理作用。研究发现:高声誉主办券商促进了新三板挂牌企业信息披 露质量的提高,而且主要体现在市场化水平较高的省份;进一步研究表明主办券商声誉对信息质 量的治理作用在协议转让与创新层企业中更为明显。研究表明主办券商声誉能够对新三板挂牌企 业发挥相应的持续督导作用,对于如何提升新三板挂牌企业信息披露质量具有一定的借鉴意义。     

基于多源数据与GIS技术的福建省人口数据网格化

基于多源数据融合思想,以福建省第六次人口普查数据为基础,利用GIS技术,将DMSP/OLS、土地利用、DEM、MODIS等多源数据提取其像元值转入同一位置的网格中,消除多源数据位置不匹配难题,运用聚类——多元逐步回归分析构建了人口网格化模型模拟及精度检验,最后进行空间网格化表达。可为有关部门在灾情速判、区域经济发展调控、资源可持续发展等提供数据支持。     

Commentary: New Currents in Science: The Challenge of Quality,examining the discrepancies and incongruities between Japanese techno-scientific policy and the citizens’ science movement in post-3/11 Japan

This commentary is inspired by my participation in the conference on post normal science: New Currents in Science: The Challenges of Quality, 2016, Ispra.First, I will describe Japanese commitment to PNS, which consists of a part of the long history of the Japanese response to European citizens' science/technology movement, in the framework of the introduction of Post-Normal Science in East Asia.Then I will re-examine the relationship between techno-science and democracy after 3/11 Japan, where triple disaster has radically changed the relationship between science/technology and society, and hence the very nature of Japan as a democratic society. Japan had been returning to an authoritarian state and technocratic nation in the aftermath of 3/11. As for the citizens' sphere, since 3/11, Japanese society has been badly divided; in fact, the current division of Japanese society is as bad as that of the Trumpian US.I have applied several conceptual tools to analyze this post-3/11 situation of Japan, that it was created by a combination of 'disaster capitalism' (a concept described by Naomi Klein (2008)), and 'normalcy bias'. The new political climate in post-3/11 Japan results in part from the politics of emergency, and partly from the manipulation and distortion of democracy.From the viewpoint of democracy and science, cases of thyroid cancer in Fukushima and its surroundings are a serious and even pathetically painful issue. One hundred seventy two children in and around Fukushima have already had their thyroids removed in surgical operations. But any suggestion of causality between the Fukushima incident and thyroid cancer is officially rejected. It is announced by the authority's voice that "radioactivity risk is safe, take it, because risk creates chance", like the proclamation given in the novel 1984 by George Orwell. Behind this is another historical psychology, that Japan has overcome Hiroshima and Nagasaki and made a great success in economic development. Post 3/11 Japan is judged as not a good place to discuss science and technology in a deliberate manner supported by a reasonable democracy with mutual understanding and value-free examination of techno-science in action. But, in this time of serious social divide and political populism, can PNS and a citizens' science approach now lead the way to fill in the gap? Are there any lessons from PNS that can be applied to post3/11 Japan? The question is still open.