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University of Exeter

EducationExeter, United Kingdom
About: University of Exeter is a education organization based out in Exeter, United Kingdom. It is known for research contribution in the topics: Population & Climate change. The organization has 15820 authors who have published 50650 publications receiving 1793046 citations. The organization is also known as: Exeter University & University of the South West of England.


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Journal ArticleDOI
TL;DR: In this article, the authors examined the effect of mandatory IFRS adoption on firms' information environment and found that the improvement in the information environment is driven both by information and comparability effects.
Abstract: More than 120 countries require or permit the use of International Financial Reporting Standards (IFRS) by publicly listed companies on the basis of higher information quality and accounting comparability from IFRS application. However, the empirical evidence about these presumed benefits is often conflicting and fails to distinguish between information quality and comparability. In this paper we examine the effect of mandatory IFRS adoption on firms’ information environment. We find that after mandatory IFRS adoption consensus forecast errors decrease for firms that mandatorily adopt IFRS relative to forecast errors of other firms. We also find decreasing forecast errors for voluntary adopters, but this effect is smaller and not robust. Moreover, we show that the magnitude of the forecast error decrease is associated with the firm-specific differences between local GAAP and IFRS. This finding suggests that it is IFRS adoption rather than a correlated unobservable factor that is causing forecast errors to decrease. Exploiting individual analyst level data and isolating settings where analysts would benefit more from either increased comparability or higher quality information, we document that the improvement in the information environment is driven both by information and comparability effects. These results suggest that mandatory IFRS adoption has improved the quality of information intermediation in capital markets, and as a result firms’ information environment, by increasing both information quality and accounting comparability.

343 citations

Journal ArticleDOI
TL;DR: Analysis of the relation between perceptions of intergroup distinctiveness and intergroup differentiation in a meta-analysis revealed that the overall effect of distinctiveness on differentiation was not significantly different from 0, but reactive distinctiveness was found on behavioral differentiation measures, whereas reflective distinctivenesswas found on judgmental differentiation measures.
Abstract: The authors examined the relation between perceptions of intergroup distinctiveness and intergroup differentiation in a meta-analysis. They tested the social identity theory prediction that low intergroup distinctiveness underlies differentiation (the "reactive distinctiveness" hypothesis) for effects on behavioral and judgmental differentiation. In addition, they examined the moderating power of 4 variables that H. Tajfel and J. C. Turner (1979) predicted would influence differentiation (group identification, relevance of the dimension of comparison, relevance of the outgroup. and nature of intergroup relations). Analysis of 60 tests revealed that the overall effect of distinctiveness on differentiation was not significantly different from 0, but reactive distinctiveness was found on behavioral differentiation measures, whereas reflective distinctiveness was found on judgmental differentiation measures. Only group identification was a reliable moderator. High identifiers showed reactive distinctiveness, whereas low identifiers showed reflective distinctiveness.

343 citations

Journal ArticleDOI
TL;DR: The concept of sustainable development has suffered from a proliferation of definitions, such that it has increasingly come to mean many things to many different people as discussed by the authors. This has limited its credibility, called into question its practical application and the significance of associated achievements and, overall, limited the progress in environmental and social developments which it was designed to underpin.
Abstract: Background and Scope. Since its inception two decades ago, the concept of sustainable development has suffered from a proliferation of definitions, such that it has increasingly come to mean many things to many different people. This has limited its credibility, called into question its practical application and the significance of associated achievements and, overall, limited the progress in environmental and social developments which it was designed to underpin. Goal. This viewpoint article is intended to re-open the concept of sustainable development for discussion 20 years on from the Brundtland Report, in the context of the current state of the world, our growing understanding of ecosystems and their response to stressors and the parallel increase in recognition of inherent limitations to that understanding. Approach. Following a brief review of the diverse manner in which the concept has developed over time, we present the case for application of a series of simple conditions for sustainability, originally developed by The Natural Step in the early 90s, which nevertheless still provide a sound basis on which progress towards sustainable development could be monitored. The paper also highlights the unavoidable links between sustainability and ethics, including those in the sensitive fields of population and quality of life. Discussion. Overall we argue the need for the concept of sustainable development to be reclaimed from the plethora of economically-focused or somewhat vague and un-measurable definitions which have found increasing favour in recent years and which all too often accompany relatively minor progress against 'business as usual'. Recommendations and Perspectives. The vision encapsulated in the Brundtland Report was ground-breaking. If, however, true sustainability in human interactions with the biosphere is to be realised, a far stronger and more empirical interpretation of the original intent is urgently required. To be effective, such an interpretation must encompass and guide developments in political instruments and public policy as well as corporate decisionmaking, and must focus increasingly on addressing the root causes of major threats to sustainability rather than just their consequences.

343 citations

Journal ArticleDOI
Gert Biesta1
TL;DR: In this paper, the authors analyze the impact of accountability on education and argue that accountability erodes relationships of responsibility, and that the democratic potential of accountability might be regained by taking responsibility for our responsibility.
Abstract: This paper analyzes the impact of the idea of accountability on education. It considers the kind of relationships that are promoted or produced by the culture of accountability, both in order to understand what kind of relationships are made possible and to understand what kind of relationships are made difficult, or even impossible, as a result of the accountability regime. The paper explores how the managerial uses of the idea of accountability have become pervasive in contemporary education and how this has changed relationships among students, parents, teachers, and the state. Ultimately, accountability erodes relationships of responsibility. Zygmunt Bauman's “postmodern ethics” is used to gain a detailed understanding of why it has become so much more difficult to develop relationships of responsibility under the accountability regime. Bauman's proposal that we should take responsibility for our responsibility also suggests a starting point from which the democratic potential of accountability might be regained.

343 citations

Journal ArticleDOI
University of Exeter1, Max Planck Institute for Biogeochemistry2, Tyndall Centre3, Atlantic Oceanographic and Meteorological Laboratory4, Bjerknes Centre for Climate Research5, University of Maryland, College Park6, CICERO Center for International Climate Research7, Leibniz Institute for Baltic Sea Research8, University of Reading9, Leibniz Institute of Marine Sciences10, Goddard Space Flight Center11, Flanders Marine Institute12, Food and Agriculture Organization13, Alfred Wegener Institute for Polar and Marine Research14, National Oceanic and Atmospheric Administration15, University of East Anglia16, Japan Meteorological Agency17, ETH Zurich18, National Institute for Environmental Studies19, Karlsruhe Institute of Technology20, Laboratoire des Sciences du Climat et de l'Environnement21, Tula Foundation22, Hertie Institute for Clinical Brain Research23, Nanjing University of Information Science and Technology24, Wageningen University and Research Centre25, Tsinghua University26, University of Western Sydney27, Cooperative Institute for Research in Environmental Sciences28, University of Florida29, Center for Neuroscience and Regenerative Medicine30, Woods Hole Research Center31, Michigan State University32, Tianjin University33, Auburn University34, Jilin Medical University35, Max Planck Institute for Meteorology36, Imperial College London37, Centre National de Recherches Météorologiques38, University of Groningen39, Tohoku University40, Ludwig Maximilian University of Munich41, Bank for International Settlements42, Institut Pierre-Simon Laplace43, Environment Canada44, North West Agriculture and Forestry University45, Northwest A&F University46, Pacific Marine Environmental Laboratory47, Stanford University48, Utrecht University49
TL;DR: Friedlingstein et al. as mentioned in this paper presented and synthesized datasets and methodology to quantify the five major components of the global carbon budget and their uncertainties, including fossil CO2 emissions, land use and land-use change data and bookkeeping models.
Abstract: Abstract. Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere in a changing climate is critical to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe and synthesize datasets and methodology to quantify the five major components of the global carbon budget and their uncertainties. Fossil CO2 emissions (EFOS) are based on energy statistics and cement production data, while emissions from land-use change (ELUC), mainly deforestation, are based on land use and land-use change data and bookkeeping models. Atmospheric CO2 concentration is measured directly, and its growth rate (GATM) is computed from the annual changes in concentration. The ocean CO2 sink (SOCEAN) is estimated with global ocean biogeochemistry models and observation-based data products. The terrestrial CO2 sink (SLAND) is estimated with dynamic global vegetation models. The resulting carbon budget imbalance (BIM), the difference between the estimated total emissions and the estimated changes in the atmosphere, ocean, and terrestrial biosphere, is a measure of imperfect data and understanding of the contemporary carbon cycle. All uncertainties are reported as ±1σ. For the first time, an approach is shown to reconcile the difference in our ELUC estimate with the one from national greenhouse gas inventories, supporting the assessment of collective countries' climate progress. For the year 2020, EFOS declined by 5.4 % relative to 2019, with fossil emissions at 9.5 ± 0.5 GtC yr−1 (9.3 ± 0.5 GtC yr−1 when the cement carbonation sink is included), and ELUC was 0.9 ± 0.7 GtC yr−1, for a total anthropogenic CO2 emission of 10.2 ± 0.8 GtC yr−1 (37.4 ± 2.9 GtCO2). Also, for 2020, GATM was 5.0 ± 0.2 GtC yr−1 (2.4 ± 0.1 ppm yr−1), SOCEAN was 3.0 ± 0.4 GtC yr−1, and SLAND was 2.9 ± 1 GtC yr−1, with a BIM of −0.8 GtC yr−1. The global atmospheric CO2 concentration averaged over 2020 reached 412.45 ± 0.1 ppm. Preliminary data for 2021 suggest a rebound in EFOS relative to 2020 of +4.8 % (4.2 % to 5.4 %) globally. Overall, the mean and trend in the components of the global carbon budget are consistently estimated over the period 1959–2020, but discrepancies of up to 1 GtC yr−1 persist for the representation of annual to semi-decadal variability in CO2 fluxes. Comparison of estimates from multiple approaches and observations shows (1) a persistent large uncertainty in the estimate of land-use changes emissions, (2) a low agreement between the different methods on the magnitude of the land CO2 flux in the northern extra-tropics, and (3) a discrepancy between the different methods on the strength of the ocean sink over the last decade. This living data update documents changes in the methods and datasets used in this new global carbon budget and the progress in understanding of the global carbon cycle compared with previous publications of this dataset (Friedlingstein et al., 2020, 2019; Le Quéré et al., 2018b, a, 2016, 2015b, a, 2014, 2013). The data presented in this work are available at https://doi.org/10.18160/gcp-2021 (Friedlingstein et al., 2021).

343 citations


Authors

Showing all 16338 results

NameH-indexPapersCitations
Frank B. Hu2501675253464
John C. Morris1831441168413
David W. Johnson1602714140778
Kevin J. Gaston15075085635
Andrew T. Hattersley146768106949
Timothy M. Frayling133500100344
Joel N. Hirschhorn133431101061
Jonathan D. G. Jones12941780908
Graeme I. Bell12753161011
Mark D. Griffiths124123861335
Tao Zhang123277283866
Brinick Simmons12269169350
Edzard Ernst120132655266
Michael Stumvoll11965569891
Peter McGuffin11762462968
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Performance
Metrics
No. of papers from the Institution in previous years
YearPapers
2023295
2022782
20214,412
20204,192
20193,721
20183,385