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.     

Pitching research: ‘qualitative cousins’ and the ‘extended family’

This study has two related goals – one very specific and one more general. The specific goal is to constructively engage with Lodhia (2017) on the issue of whether and to what extent ‘qualitative cousins’ are well served by Faff's (2015) original pitching research (PR) template. Using this ‘cousins’ focus as a primer, the more general goal is to update the agenda created by Faff (2015) and in so doing, explore the ‘extended family’ of PR work/resources now available.     

煤的工业分析过程及意义研究

本文从实际出发,阐述了煤工业分析的定义以及表达式,说明了煤的工业分析的重要性以及主要意义,在整个分析过程中,灰分属于无机组成成分,而固定碳以及挥发分则属于煤中的有机组成部分。对于煤的工业分析而言,在整个过程中虽然显得较为简单,可分析结果会严重影响到煤炭的性质以及煤的使用,因此,对煤进行工业分析具有至关重要的作用。     

青海省高新技术企业现状及发展举措解析

创新是引领发展的第一动力，是建设现代经济体系的战略支撑。高新技术企业作为促进企业创新能力提升的有力工具，成为地方部门深入实施创新驱动发展战略、推动科技创新支撑引领现代化经济体系建设的重要抓手。截止2019年，青海省高新技术企业达到184家。2020年将是“十三五”规划的收官之年，是实现“十三五”高新技术企业数量倍增目标的关键之年，多措并举持续推进工作开展，使科技企业真正发展成为促进地区经济发展的助推器。     

成都理工大学教职工体育协会的现状研究

文章对成都理工大学6个教职工体育协会的建制、经费、场地设施、指导人员以及活动开展状况等方面进行了调查访谈,发现协会中仍然存在着协会成员固化、成员覆盖面小以及资金不足、场地匮乏等问题,并提出加大宣传力度,狠抓培训、扩大会员人数;扩展资金来源,寻求学校场地人力支持以及多层次创造活动交流平台等建议措施,以促进成都理工大学教职工体育协会的进一步发展。     

Optimal capacity and operation design of a robot logistics system for the hotel industry

This study introduces an optimal capacity and operation design of a robot logistics system that can reduce human workload in the hotel industry. In hotels, there are several duties that can be replaced by robots such as accompanying guests to the certain areas, delivering specific items to the guest rooms, and transporting some items that guests want to be removed from the guest rooms. To apply the robot logistics system in the hotel industry, the capacity and operation design should be prepared adequately. For that, a mathematical model-based optimization technique is used to decide the number of robots with the concept of minimizing total investment cost and to derive the optimal job assigning with the purpose of maximizing total covered jobs. In addition, a numerical example is performed to validate the proposed mathematical model and the sensitivity tests are examined to reflect the random features.     

On the global supply of basic research

In a two-country Schumpeterian growth model, we study the incentives for basic research investments by governments in a globalized world. A country׳s basic research investments increase with the country׳s level of human capital and decline with its own market size. This may explain why some smaller countries invest so much in basic research. Compared with the optimal investments achievable when countries coordinate their basic research policies, a single country may over-invest in basic research. However, the total amount of decentralized basic research investments is always below the socially optimal investment level, which justifies policy coordination in this area.     

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.