Contributors to Accounting and Business Research

This paper presents the review of the literature focussed on Ohlson, J.A., 1995. (Earnings, book values and dividends in security valuation. Contemporary Accounting Research 11, 661—687). Firstly an overview then theoretical and empirical research directly related to this work are presented, based on articles cited this work. Further, some bibliometric facts about the study are added. The bibliometric analysis is based on twelve reputed journals of accounting: Journal of Accounting Research, Journal of Accounting and Economics, The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, Journal of Business Finance and Accounting, Accounting Horizons, The European Accounting Review, Journal of Accounting Auditing and Finance, Accounting and Business Research, A Journal of Accounting, Finance and Business Studies and The International Journal of Accounting. Our findings of bibliometric facts come up with most influenced author, university and country by Ohlson (1995) and followed by keyword analysis.

This study aims to introduce event history analysis (EHA) as an alternative to event study in accounting, business, and economics research, especially for events that span a long time. Event Studies are generally limited to analysing daily events, whereas many phenomena in this area, such as post-IPO stock price stabilization, require long-term analysis. Event History Analysis, which originated in medicine, has evolved and began to be used in business research in Western countries. However, its use in Indonesia is still limited. Inappropriate use of Event Studies for long-term events may lead to biased research results. The method used in this study is an in-depth comparative literature analysis between Event Study and Event History Analysis. In addition, data testing simulations were carried out using Event History Analysis. The results of this study present a comprehensive comparison table between Event Study and Event History Analysis. Practical guidance on data preparation for COX regression analysis (one of the EHA methods) is also provided. This study also provides examples of research titles relevant to EHA, complete with event identification, independent variables, and expected interpretations. This study contributes to increasing the validity and accuracy of analyses in studies involving a relatively long time span.

"Bound Volumes of Accounting and Business Research." Accounting and Business Research, 15(57), p. iv

EUGENE FAMA and Michael Jensen's treatment of the "Separation of Ownership and Control" is both insightful and informative. It deepens our understanding of corporate control, and the analysis of residual claimants usefully extends the economics of internal organization to include partnerships, mutuals, nonprofits, and the like. The basic argument is this: specialized governance structures arise in response to the efficiency needs of each type of organization. This is an important argument and one with which I broadly concur. They couple this, however, with a strong suggestion that these structures have reached a high degree of refinement-on which account there is not now, if indeed there ever has been, an organization control problem with which scholars and others are legitimately concerned. On this point I have grave doubts. My discussion of the paper addresses three issues: What is the relation, if any, of the hierarchical organization of the firm to economic performance? What relation, if any, does residual claimant status have to the composition and character of the board of directors? And is there now or has there ever been a corporate control problem? I deal with each of these issues in order.

I am delighted to have been presented with this opportunity to provide some reflections on my time as past editor of Accounting and Business Research (ABR) as part of the conference being organised...

Due to its adaptability in being relevant to the economies of different countries, industries, and research fields, the creative economy (CE), a driving force behind the national economy for sustainable development, has recently garnered the attention of the academic community. This research examines the intellectual structure of this field using the Scopus database in the subject area of business, management and accounting. This study uses bibliometric analysis, a cutting-edge and rigorous technique for the exploration of scientific data. The employed methodology entails an organized and open procedure broken down into four phases: (1) search criteria; (2) selection of database and documents; (3) selection of software and data pre-processing; and (4) analysis of results. We use two approaches to learn about their structure by evaluating performance and observing their various connections through bibliometric mapping. The findings indicate that the creative economy is a burgeoning area of research, with 687 articles, 1340 authors, and 64 nations represented. In addition, the creative economy, the cultural industry, human capital, management, entrepreneurship, and business models are research topics. This study has several implications because it offers an up-to-date and comprehensive overview of the trends in this topic, making it a helpful tool for researchers. It also identifies gaps in the literature that lead to possible lines of investigation in future studies.

The purpose of this study is to review a text topic modeling methodology, latent semantic analysis (LSA), and provide researchers with the requisite knowledge to allow them to learn and implement their own accounting research study using LSA. The authors first provide a brief literature review of prior business and accounting research studies that have utilized the LSA methodology. Using a provided dataset, the authors present details of how to employ LSA in a research study by replicating the mechanics used in an LSA study conducted by Hutchison, Plummer, and George (2018b). Their intent is to present thorough guidance on data selection, the analysis platform, and the necessary steps needed to conduct LSA research. This article also briefly compares LSA with other topic modeling methodologies, presents several accounting research opportunities where LSA could be utilized, and outlines LSA’s limitations. Data Availability: Data are available from the public sources cited in the text; sample dataset is available for download, see footnote 5.

The application of advanced digitization technologies to accounting and business archives has created new opportunities for accounting and business historians. The joint American Accounting Association and European Accounting Association Task Force (2006–2010) that examined digitization confirmed this. This paper explores these opportunities, along with some attendant challenges and cautions, with reference to the digitization of two significant archives located in Australia. The first is the archive of CPA Australia, a professional accounting association that has its beginnings in 1886 and which today has over 132,000 members. The second is the archive accumulated by the pre-eminent accounting scholar Raymond Chambers during his long and extraordinarily productive tenure at the University of Sydney. Studies of surviving business records, biography and institutional history provide examples of scholarship that is enabled by digitization technology and which has the capacity to inform contemporary issues and debates.

Although numerous studies have focused upon the publishing patterns of leading academic accounting journals, the area of accounting history has largely been neglected. This paper uses standard content and citation techniques to analyse the 155 articles published in the first ten volumes of Accounting, Business and Financial History across the period 1990 to 2000. It highlights the leading individual and institutional contributors to ABFH, the major foci of their studies and the journals, articles and scholars exerting the greatest influence upon ABFH authors.

Contributors to Accounting and Business Research

"Contributors to Accounting and Business Research." Accounting and Business Research, 18(69), p. 96

This bibliometric study investigates the development of trends from various studies on the role of zakat in the COVID-19 pandemic published by journals equipped with a digital-object-identifier. The analysis is focused on descriptions of the characteristics and trends of keywords, authors, journals and citations. The data analyzed were 32 DOI-equipped publications indexed by Google Scholar. The search used to determine the research dataset was last updated on March 16, 2021. The data was then processed and analyzed using the VOSviewer application program to determine the bibliometric mapping of research developments on the role of zakat in the COVID-19 pandemic. The results showed that the visualization of the mapping of research developments in this theme was divided into 4 clusters. Cluster 1 consists of 17 topics, cluster 2 consists of 17 topics, cluster 3 consists of 16 topics and cluster 4 consists of 8 topics. The most popular authors in the results of this bibliometric study are Dzarfan Abdul Kadir, then Margaret Adamek. Then the most popular journals are the Journal of Islamic Accounting and Business Research and the International Conference of Zakat (ICONZ) Proceeding. Most citations are occupied by papers written by Bin-Nashwan (2020)

Bound Volumes of Accounting and Business Research

Contributors to Accounting and Business Research

Bound Volumes of Accounting and Business Research