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The Accounting Review
''The Accounting Review'' is a bimonthly peer-reviewed academic journal published by the American Accounting Association (AAA) that covers accounting with a scope encompassing any accounting-related subject and any research methodology. ''The Accounting Review'' is one of the oldest accounting journals, and recent studies considered it to be one of the leading academic journals in accounting. ''The Accounting Review'' was established in 1926. In its early decades, the journal tended to publish articles that would be of interest to accounting practitioners, but over time it shifted towards a preference for quantitative model building and mathematical rigor. In the 1980s the AAA began to publish two other journals, ''Issues in Accounting Education'' and ''Accounting Horizons'', that were more relevant to accounting educators and accounting practitioners respectively, to allow ''The Accounting Review'' to focus more heavily on quantitative articles. Overview and history ''The Ac ...
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Accounting
Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers; and management accounting focuses on the measurement ...
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Econometric
Econometrics is the application of statistical methods to economic data in order to give empirical content to economic relationships. M. Hashem Pesaran (1987). "Econometrics," '' The New Palgrave: A Dictionary of Economics'', v. 2, p. 8 p. 8–22 Reprinted in J. Eatwell ''et al.'', eds. (1990). ''Econometrics: The New Palgrave''p. 1 p. 1–34Abstract (2008 revision by J. Geweke, J. Horowitz, and H. P. Pesaran). More precisely, it is "the quantitative analysis of actual economic phenomena based on the concurrent development of theory and observation, related by appropriate methods of inference". An introductory economics textbook describes econometrics as allowing economists "to sift through mountains of data to extract simple relationships". Jan Tinbergen is one of the two founding fathers of econometrics. The other, Ragnar Frisch, also coined the term in the sense in which it is used today. A basic tool for econometrics is the multiple linear regression model. ''Econometri ...
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Social Sciences Citation Index
The Social Sciences Citation Index (SSCI) is a commercial citation index product of Clarivate Analytics. It was originally developed by the Institute for Scientific Information from the Science Citation Index. The Social Sciences Citation Index is a multidisciplinary index which indexes over 3,400 journals across 58 social science disciplines – 1985 to present, and it has 122 million cited references - 1900 to present. It also includes a range of 3,500 selected items from some of the world's finest scientific and technical journals. It has a range of useful search functions such as ‘cited reference searching’, searching by author, subject, or title. Whilst the Social Sciences Citation Index provides extensive support in bibliographic analytics and research, a number of academic scholars have expressed criticisms relating to ideological bias and its English-dominant publishing nature. Overview The SSCI citation database covers some 3,400 academic journals in the social science ...
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Financial Times
The ''Financial Times'' (''FT'') is a British daily newspaper printed in broadsheet and published digitally that focuses on business and economic current affairs. Based in London, England, the paper is owned by a Japanese holding company, Nikkei, with core editorial offices across Britain, the United States and continental Europe. In July 2015, Pearson sold the publication to Nikkei for £844 million (US$1.32 billion) after owning it since 1957. In 2019, it reported one million paying subscriptions, three-quarters of which were digital subscriptions. The newspaper has a prominent focus on financial journalism and economic analysis over generalist reporting, drawing both criticism and acclaim. The daily sponsors an annual book award and publishes a " Person of the Year" feature. The paper was founded in January 1888 as the ''London Financial Guide'' before rebranding a month later as the ''Financial Times''. It was first circulated around metropolitan London by James Sherid ...
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Doctor Of Philosophy
A Doctor of Philosophy (PhD, Ph.D., or DPhil; Latin: or ') is the most common Academic degree, degree at the highest academic level awarded following a course of study. PhDs are awarded for programs across the whole breadth of academic fields. Because it is an earned research degree, those studying for a PhD are required to produce original research that expands the boundaries of knowledge, normally in the form of a Thesis, dissertation, and defend their work before a panel of other experts in the field. The completion of a PhD is often a requirement for employment as a university professor, researcher, or scientist in many fields. Individuals who have earned a Doctor of Philosophy degree may, in many jurisdictions, use the title ''Doctor (title), Doctor'' (often abbreviated "Dr" or "Dr.") with their name, although the proper etiquette associated with this usage may also be subject to the professional ethics of their own scholarly field, culture, or society. Those who teach at ...
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Thomson Reuters
Thomson Reuters Corporation ( ) is a Canadian multinational media conglomerate. The company was founded in Toronto, Ontario, Canada, where it is headquartered at the Bay Adelaide Centre. Thomson Reuters was created by the Thomson Corporation's purchase of the British company Reuters Group in April 2008. It is majority-owned by The Woodbridge Company, a holding company for the Thomson family. History Thomson Corporation The forerunner of the Thomson company was founded by Roy Thomson in 1934 in Ontario, as the publisher of ''The Timmins Daily Press''. In 1953, Thomson acquired the ''Scotsman'' newspaper and moved to Scotland the following year. He consolidated his media position in Scotland in 1957, when he won the franchise for Scottish Television. In 1959, he bought the Kemsley Group, a purchase that eventually gave him control of the '' Sunday Times''. He separately acquired the ''Times'' in 1967. He moved into the airline business in 1965, when he acquired Britanni ...
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Impact Factor
The impact factor (IF) or journal impact factor (JIF) of an academic journal is a scientometric index calculated by Clarivate that reflects the yearly mean number of citations of articles published in the last two years in a given journal, as indexed by Clarivate's Web of Science. As a journal-level metric, it is frequently used as a proxy for the relative importance of a journal within its field; journals with higher impact factor values are given the status of being more important, or carry more prestige in their respective fields, than those with lower values. While frequently used by universities and funding bodies to decide on promotion and research proposals, it has come under attack for distorting good scientific practices. History The impact factor was devised by Eugene Garfield, the founder of the Institute for Scientific Information (ISI) in Philadelphia. Impact factors began to be calculated yearly starting from 1975 for journals listed in the ''Journal Citation Rep ...
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Journal Citation Reports
''Journal Citation Reports'' (''JCR'') is an annual publicationby Clarivate Analytics (previously the intellectual property of Thomson Reuters). It has been integrated with the Web of Science and is accessed from the Web of Science-Core Collections. It provides information about academic journals in the natural sciences and social sciences, including impact factors. The ''JCR'' was originally published as a part of ''Science Citation Index''. Currently, the ''JCR'', as a distinct service, is based on citations compiled from the '' Science Citation Index Expanded'' and the '' Social Sciences Citation Index''.- - - Basic journal information The information given for each journal includes: * the basic bibliographic information of publisher, title abbreviation, language, ISSN * the subject categories (there are 171 such categories in the sciences and 54 in the social sciences) Citation information * Basic citation data: ** the number of articles published during that year and ** ...
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Statistical
Statistics (from German: ''Statistik'', "description of a state, a country") is the discipline that concerns the collection, organization, analysis, interpretation, and presentation of data. In applying statistics to a scientific, industrial, or social problem, it is conventional to begin with a statistical population or a statistical model to be studied. Populations can be diverse groups of people or objects such as "all people living in a country" or "every atom composing a crystal". Statistics deals with every aspect of data, including the planning of data collection in terms of the design of surveys and experiments.Dodge, Y. (2006) ''The Oxford Dictionary of Statistical Terms'', Oxford University Press. When census data cannot be collected, statisticians collect data by developing specific experiment designs and survey samples. Representative sampling assures that inferences and conclusions can reasonably extend from the sample to the population as a whole. An experim ...
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SAS (software)
SAS (previously "Statistical Analysis System") is a statistical software suite developed by SAS Institute for data management, advanced analytics, multivariate analysis, business intelligence, criminal investigation, and predictive analytics. SAS was developed at North Carolina State University from 1966 until 1976, when SAS Institute was incorporated. SAS was further developed in the 1980s and 1990s with the addition of new statistical procedures, additional components and the introduction of JMP. A point-and-click interface was added in version 9 in 2004. A social media analytics product was added in 2010. Technical overview and terminology SAS is a software suite that can mine, alter, manage and retrieve data from a variety of sources and perform statistical analysis on it. SAS provides a graphical point-and-click user interface for non-technical users and more through the SAS language. SAS programs have DATA steps, which retrieve and manipulate data, and PROC steps, whic ...
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EDGAR
Edgar is a commonly used English given name, from an Anglo-Saxon name ''Eadgar'' (composed of '' ead'' "rich, prosperous" and ''gar'' "spear"). Like most Anglo-Saxon names, it fell out of use by the later medieval period; it was, however, revived in the 18th century, and was popularised by its use for a character in Sir Walter Scott's ''The Bride of Lammermoor'' (1819). People with the given name * Edgar the Peaceful (942–975), king of England * Edgar the Ætheling (c. 1051 – c. 1126), last member of the Anglo-Saxon royal house of England * Edgar of Scotland (1074–1107), king of Scotland * Edgar Angara, Filipino lawyer * Edgar Barrier, American actor * Edgar Baumann, Paraguayan javelin thrower * Edgar Bergen, American actor, radio performer, ventriloquist * Edgar Berlanga, American boxer * Edgar H. Brown, American mathematician * Edgar Buchanan, American actor * Edgar Rice Burroughs, American author, creator of ''Tarzan'' * Edgar Cantero, Spanish author in Catalan, Sp ...
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