New Accounting and Administration Resources Published at ScienceIndex.com

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The Accounting and Administration Sciences are two new key categories covered by the Sciences Social Network ScienceIndex.com. The users of the website monitor nearly 160 scientific Accounting and Administration journals and submit the most significant scientific results of these journals for inclusion in ScienceIndex.com. ScienceIndex.com was established in 1998 to index the very latest news, headlines, references and resources from science journals, books and websites worldwide. The site covers news in all fields of biology, business, chemistry, engineering, geography, health, mathematics and society.

ScienceIndex.com is a Web 2.0 sciences social network established in 1998 to index the very latest news, headlines, references and resources from science journals, books and websites worldwide. The site covers news in all fields of biology, business, chemistry, engineering, geography, health, mathematics and society. In the field of business, the site has now included the two new categories Accounting and Administration. While the Accounting category covers the bookkeeping methods of business transactions and statements concerning the assets, liabilities, and operating results of businesses, the Administration category covers the management of a government or large institution.

ScienceIndex.com's Business Sciences Category covers commercial, industrial, and professional occupation. Its seven subsections include Accounting, Administration, Economics, Finance, Management, Marketing, and Nonprofits. This category currently contains over 13,000 stories partly derived from more than 140 science journals publishing in these disciplines.

ScienceIndex.com's Accounting Sciences Category covers the bookkeeping methods of business transactions and statements concerning the assets, liabilities, and operating results of businesses. It currently contains nearly 2,150 articles partly derived from almost 50 scientific journals. One of the latest additions covers international evidence of investor protection and price informativeness about future earnings. This study identifies structural factors in a country’s information environment that are likely to explain cross-country differences in the extent to which future earnings information is capitalized in current stock returns. The authors highlight the importance of structural factors constituting a country’s information environment in explaining cross-country variation in price informativeness about future earnings since they measured that price informativeness about future earnings is greater in countries with strong investor protection. Another recent inclusion provides a new approach for detecting earnings management. It exploits the inherent property of accrual accounting that any accrual-based earnings management in one period must reverse in another period and presents a robust solution for mitigating model misspecification arising from correlated omitted variables.

ScienceIndex.com's Administration Sciences Category covers the management of a government or large institution. It currently contains nearly 2,800 articles partly derived from over 40 scientific journals. One recently included article in this category asks whether unions add value by exploring predominant organizing principle, union strength and manufacturing productivity growth in the OECD. It demonstrates that where industrial unionism predominates, union strength promotes productivity growth and highlight the importance of the character of the governance that unions provide for their productivity impact. Another article in the Administration subcategory presents evidence from Italy that congestion of the auditing resources of local tax authorities generates a social multiplier. The authors used a unique dataset containing audits of about 80,000 small businesses and professionals in Italy. They calculated a social multiplier of about 3, which means that the equilibrium response to a shock that induces an exogenous variation in mean concealed income is about three times the initial average response. This is a short-run effect that persists to the extent that auditing resources are not adjusted to internalize the congestion externality.

ScienceIndex.com currently contains almost 1.37 million stories distributed among 75 categories. 75,229 users monitor nearly 8,200 journals covering the broad spectrum of sciences. They share circa 2,500 new articles every day. Since new science content is discovered in real-time, the delay between original publication and appearance at ScienceIndex.com is no more than two days. While the site's content is divided into "Popular" and "Upcoming" sections ScienceIndex.com provides an advanced search feature which suggests up to ten closely related articles for a search and also for a selected story. Other features include a "Life Traffic Feed", a "Top Content" sidebar, Google Translate functionality, and RSS feeds for every category. ScienceIndex.com also maintains the new Twitter account @ScienceIndex_.

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George Maine
ScienceIndex.com
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