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Article
Publication date: 7 January 2020

Omri Suissa, Avshalom Elmalech and Maayan Zhitomirsky-Geffet

Digitization of historical documents is a challenging task in many digital humanities projects. A popular approach for digitization is to scan the documents into images, and then…

278

Abstract

Purpose

Digitization of historical documents is a challenging task in many digital humanities projects. A popular approach for digitization is to scan the documents into images, and then convert images into text using optical character recognition (OCR) algorithms. However, the outcome of OCR processing of historical documents is usually inaccurate and requires post-processing error correction. The purpose of this paper is to investigate how crowdsourcing can be utilized to correct OCR errors in historical text collections, and which crowdsourcing methodology is the most effective in different scenarios and for various research objectives.

Design/methodology/approach

A series of experiments with different micro-task’s structures and text lengths were conducted with 753 workers on the Amazon’s Mechanical Turk platform. The workers had to fix OCR errors in a selected historical text. To analyze the results, new accuracy and efficiency measures were devised.

Findings

The analysis suggests that in terms of accuracy, the optimal text length is medium (paragraph-size) and the optimal structure of the experiment is two phase with a scanned image. In terms of efficiency, the best results were obtained when using longer text in the single-stage structure with no image.

Practical implications

The study provides practical recommendations to researchers on how to build the optimal crowdsourcing task for OCR post-correction. The developed methodology can also be utilized to create golden standard historical texts for automatic OCR post-correction.

Originality/value

This is the first attempt to systematically investigate the influence of various factors on crowdsourcing-based OCR post-correction and propose an optimal strategy for this process.

Details

Aslib Journal of Information Management, vol. 72 no. 2
Type: Research Article
ISSN: 2050-3806

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Article
Publication date: 27 February 2024

Taha Almarayeh, Beatriz Aibar-Guzman and Óscar Suárez-Fernández

In light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board…

306

Abstract

Purpose

In light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board attributes on accrual-based earnings management and real earnings management in the Middle Eastern and North African (MENA) context, whose institutional, economic and legal environment is markedly different from that of most organization for economic cooperation and development countries.

Design/methodology/approach

The authors selected a sample of 161 nonfinancial companies from nine MENA countries between 2014 and 2021 (corresponding to an unbalanced data panel of 486 observations). The authors used the generalized least squares regression test to examine the relationship between board attributes and earnings management.

Findings

The authors found that three board attributes (size, independence and gender diversity) have no effect on both types of earnings management practices, while CEO duality has no effect on accrual-based earnings management but has a significant and negative effect on real earnings management. Overall, the results suggest that most board attributes do not play a crucial role in reducing earnings management.

Research limitations/implications

The results provide valuable insights into the universal role of corporate governance mechanisms and raise questions about the role of the board of directors in improving reporting quality in the MENA context.

Practical implications

Regulators should adapt corporate governance mechanisms to the characteristics of the institutional context in which they are inserted.

Originality/value

To the best of the authors’ knowledge, this study is the first to examine the effect of various board characteristics on both types of earnings management practices in the MENA context. It also provides the first empirical evidence of the relationship between board gender diversity and earnings management in the MENA region.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 5
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 6 October 2021

Ayman Issa and Mohammad A.A. Zaid

Drawing on the multi-theoretical perspective, the primary purpose of this paper is to empirically investigate the inextricably entwined nexus between board gender diversity and…

961

Abstract

Purpose

Drawing on the multi-theoretical perspective, the primary purpose of this paper is to empirically investigate the inextricably entwined nexus between board gender diversity and corporate environmental performance within cross-country context.

Design/methodology/approach

Multiple regression analysis on a cross-country panel data analysis was used. Further, the authors applied static panel data estimator ordinary least squares (OLS) as a baseline model with different proxies of gender diversity. In addition, to control for the potential endogeneity problem and providing robust findings, the authors run two-stage least squares (2SLS) and lagged independent variables.

Findings

The findings clearly unveiled that corporate environmental performance is positively and significantly affected by the level of gender diversity on board. This inextricable and intimate nexus is vastly attributed to the argument that female directors show greater concerns for eco-friendly activities.

Practical implications

The findings of this study provide useful and fruitful insights for regulatory parties and policymakers to mandate gender quota in electing boardroom members to ameliorate corporate environmental performance.

Originality/value

To the best of the authors’ knowledge, most of the prior studies have not yet provided a multi-theoretical analysis of the effect of board gender diversity on environmental performance. Thereby, this study handled this contemporary gap and went beyond the narrow perspectives by diving deep with cross-country analysis.

Details

International Journal of Accounting & Information Management, vol. 29 no. 4
Type: Research Article
ISSN: 1834-7649

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