Pub Date : 2019-01-01DOI: 10.4018/978-1-5225-7817-8.CH007
I. Paiva, Paulo Dias
This chapter examines the relationship between the level of earnings management and the audit in private firms under the influence of financial crisis recuperation, using a sample of Ireland and Portuguese firms from 2008 to 2016. The authors use accruals methodology, namely four earnings management measures to capture earnings management in private firms. Multivariate statistical analysis was applied using the traditional multiple regression technique. Empirical results show that private firms with audited financial statements have powerful incentives to expropriate wealth from minority shareholders, pursuing their own interests at the expense of non-controlling shareholders. They also find that the private firms with audited financial statements in years under adjustment programs demonstrated lower level of earnings management. This study contributes to the accounting literature by providing empirical evidence for the effects of audit and earnings management in private firms in a financial recuperation context.
{"title":"Earnings Management and Audit in Private Firms","authors":"I. Paiva, Paulo Dias","doi":"10.4018/978-1-5225-7817-8.CH007","DOIUrl":"https://doi.org/10.4018/978-1-5225-7817-8.CH007","url":null,"abstract":"This chapter examines the relationship between the level of earnings management and the audit in private firms under the influence of financial crisis recuperation, using a sample of Ireland and Portuguese firms from 2008 to 2016. The authors use accruals methodology, namely four earnings management measures to capture earnings management in private firms. Multivariate statistical analysis was applied using the traditional multiple regression technique. Empirical results show that private firms with audited financial statements have powerful incentives to expropriate wealth from minority shareholders, pursuing their own interests at the expense of non-controlling shareholders. They also find that the private firms with audited financial statements in years under adjustment programs demonstrated lower level of earnings management. This study contributes to the accounting literature by providing empirical evidence for the effects of audit and earnings management in private firms in a financial recuperation context.","PeriodicalId":13697,"journal":{"name":"International Financial Reporting Standards and New Directions in Earnings Management","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81966199","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-01DOI: 10.4018/978-1-5225-7817-8.CH005
A. Sousa, Cristina Góis, C. Viseu
Although small and medium-sized enterprises (SMEs) are represented on a large scale around the world, the literature on earnings management (EM) has focused mainly on listed firms. In this sense, this chapter provides important insights on the determinants and main incentives for EM in the context of Portuguese and Spanish SMEs, over a period of 10 years, also considering two relevant macroeconomic events (financial crisis and entry into force of harmonized accounting regulations). The results obtained are similar for both countries and are intended to underline the possible positive effects of reducing these practices after the entry into force of a harmonized accounting standard with the International Accounting Standards Board (IASB) standards and also to warn against the possible negative effects of managers' opportunistic behavior during a period of financial crisis. The close association between accounting and taxation, since the calculation of the tax income depends partly on the accounting income, remains an incentive to engage in EM practices.
{"title":"Earnings Management in SMEs","authors":"A. Sousa, Cristina Góis, C. Viseu","doi":"10.4018/978-1-5225-7817-8.CH005","DOIUrl":"https://doi.org/10.4018/978-1-5225-7817-8.CH005","url":null,"abstract":"Although small and medium-sized enterprises (SMEs) are represented on a large scale around the world, the literature on earnings management (EM) has focused mainly on listed firms. In this sense, this chapter provides important insights on the determinants and main incentives for EM in the context of Portuguese and Spanish SMEs, over a period of 10 years, also considering two relevant macroeconomic events (financial crisis and entry into force of harmonized accounting regulations). The results obtained are similar for both countries and are intended to underline the possible positive effects of reducing these practices after the entry into force of a harmonized accounting standard with the International Accounting Standards Board (IASB) standards and also to warn against the possible negative effects of managers' opportunistic behavior during a period of financial crisis. The close association between accounting and taxation, since the calculation of the tax income depends partly on the accounting income, remains an incentive to engage in EM practices.","PeriodicalId":13697,"journal":{"name":"International Financial Reporting Standards and New Directions in Earnings Management","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84160713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-01DOI: 10.4018/978-1-5225-7817-8.CH004
Raffaela Casciello, Adele Caldarelli, Marco Maffei
This chapter investigates whether Italian-listed companies involved in mergers and acquisitions (M&A) during the period 2009–2017 manipulated earnings through recourse to discretionary accruals in response to financial market competition. Interest in the possible effects of competition on earnings management practices follows the considerable attention attracted by the effects of business combinations on disclosure quality and reliability. M&A represents an opportunity for managers to manipulate financial reports and to deliver misleading market information in order to enhance company reputation and attract funds from investors. This empirical analysis demonstrates that Italian-listed companies involved in M&A used goodwill as a discretionary accrual for managing earnings. The findings indicate that the increasing level of financial market competition between Italian-listed companies prompted major recourse to earnings management practices based on discretionary accruals.
{"title":"Earnings Management and Mergers and Acquisitions","authors":"Raffaela Casciello, Adele Caldarelli, Marco Maffei","doi":"10.4018/978-1-5225-7817-8.CH004","DOIUrl":"https://doi.org/10.4018/978-1-5225-7817-8.CH004","url":null,"abstract":"This chapter investigates whether Italian-listed companies involved in mergers and acquisitions (M&A) during the period 2009–2017 manipulated earnings through recourse to discretionary accruals in response to financial market competition. Interest in the possible effects of competition on earnings management practices follows the considerable attention attracted by the effects of business combinations on disclosure quality and reliability. M&A represents an opportunity for managers to manipulate financial reports and to deliver misleading market information in order to enhance company reputation and attract funds from investors. This empirical analysis demonstrates that Italian-listed companies involved in M&A used goodwill as a discretionary accrual for managing earnings. The findings indicate that the increasing level of financial market competition between Italian-listed companies prompted major recourse to earnings management practices based on discretionary accruals.","PeriodicalId":13697,"journal":{"name":"International Financial Reporting Standards and New Directions in Earnings Management","volume":"78 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88289916","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-01DOI: 10.4018/978-1-5225-7817-8.CH012
Caio Eduardo Silva Mulatinho, Dimmitre Morant Vieira Gonçalves Pereira, José Monteiro, Laura Araújo Leal, Marcleide Maria Macêdo Pederneiras, Marcelo Victor José de Barros Ribeiro, Rodrigo Gayger Amaro
This chapter sought to highlight the main challenges of the initial adoption of accounting standards converged to international standards applied to public companies and treasury-dependent companies and how the results of economic agents in public and private companies in Brazil are managed. Relevant legislation, norms, pronouncements, interpretations, and guidelines of competent bodies were analyzed through bibliographical and documentary research. The results demonstrated that between the two processes of accounting convergence to which such entities must submit, there are conflicts of terms and technical accounting procedures to assist these entities to the process of accounting convergence. Regarding earnings management, it was found that there is an earnings management in both sectors; however, the public sector reaches a high number of citizens, while the private sector is limited to stakeholders; however, both sectors, in some cases, multiplicity of components of the public sector, resembles the private sector.
{"title":"Convergence of Accounting Standards to International Standards and Earnings Management in Brazilian Companies","authors":"Caio Eduardo Silva Mulatinho, Dimmitre Morant Vieira Gonçalves Pereira, José Monteiro, Laura Araújo Leal, Marcleide Maria Macêdo Pederneiras, Marcelo Victor José de Barros Ribeiro, Rodrigo Gayger Amaro","doi":"10.4018/978-1-5225-7817-8.CH012","DOIUrl":"https://doi.org/10.4018/978-1-5225-7817-8.CH012","url":null,"abstract":"This chapter sought to highlight the main challenges of the initial adoption of accounting standards converged to international standards applied to public companies and treasury-dependent companies and how the results of economic agents in public and private companies in Brazil are managed. Relevant legislation, norms, pronouncements, interpretations, and guidelines of competent bodies were analyzed through bibliographical and documentary research. The results demonstrated that between the two processes of accounting convergence to which such entities must submit, there are conflicts of terms and technical accounting procedures to assist these entities to the process of accounting convergence. Regarding earnings management, it was found that there is an earnings management in both sectors; however, the public sector reaches a high number of citizens, while the private sector is limited to stakeholders; however, both sectors, in some cases, multiplicity of components of the public sector, resembles the private sector.","PeriodicalId":13697,"journal":{"name":"International Financial Reporting Standards and New Directions in Earnings Management","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91279891","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-01DOI: 10.4018/978-1-5225-7817-8.CH013
Oğuzhan Çarikçi, Mahmut Sami Ozturk
Financial statements are an important tool when it comes to determining the level of success of a company's management and setting its market value. Nevertheless, company managers may sometimes try to reflect the company's financial results differently. Strategic methods, used by the company to deliberately change the earnings they gain by using the flexibility provided by the accounting system, are called earnings management practices. This chapter examines the examples of a public company that is traded on the Istanbul Stock Exchange for the purpose of determining earnings management practices under International Financial Reporting Standards (IFRS). Given the results of the study, it is possible to say from the earnings management practices that the company only benefited from those in the legal framework.
{"title":"Developments in Earnings Management Practices in the IFRS Perspective","authors":"Oğuzhan Çarikçi, Mahmut Sami Ozturk","doi":"10.4018/978-1-5225-7817-8.CH013","DOIUrl":"https://doi.org/10.4018/978-1-5225-7817-8.CH013","url":null,"abstract":"Financial statements are an important tool when it comes to determining the level of success of a company's management and setting its market value. Nevertheless, company managers may sometimes try to reflect the company's financial results differently. Strategic methods, used by the company to deliberately change the earnings they gain by using the flexibility provided by the accounting system, are called earnings management practices. This chapter examines the examples of a public company that is traded on the Istanbul Stock Exchange for the purpose of determining earnings management practices under International Financial Reporting Standards (IFRS). Given the results of the study, it is possible to say from the earnings management practices that the company only benefited from those in the legal framework.","PeriodicalId":13697,"journal":{"name":"International Financial Reporting Standards and New Directions in Earnings Management","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90946967","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-01DOI: 10.4018/978-1-5225-7817-8.CH006
Elisabete S. Vieira, M. Madaleno
Earnings management and corporate governance relationships are examined for a sample of 49 Portuguese listed firms considering an unbalanced panel for the period 2002-2017, using panel corrected standard errors models and considering the family ownership effect. Empirical findings reveal that there is a positive relationship between corporate board independence and earnings management and that the presence of women on board decreases earnings management practices. Results are consistent with the hypothesis that earnings management practices are lower in family firms than in non-family firms. Size, being audited by the Big 4 companies, return on assets, loss, and the existence of an audit committee on board influence positively earnings management, but leverage, age, and ownership control are negatively related to earnings management. Results indicate that further auditing and control is necessary for Portuguese listed companies leading to strict recommendations to be followed by policymakers regarding control of these firms.
{"title":"Earnings Management and Corporate Governance in Family Firms","authors":"Elisabete S. Vieira, M. Madaleno","doi":"10.4018/978-1-5225-7817-8.CH006","DOIUrl":"https://doi.org/10.4018/978-1-5225-7817-8.CH006","url":null,"abstract":"Earnings management and corporate governance relationships are examined for a sample of 49 Portuguese listed firms considering an unbalanced panel for the period 2002-2017, using panel corrected standard errors models and considering the family ownership effect. Empirical findings reveal that there is a positive relationship between corporate board independence and earnings management and that the presence of women on board decreases earnings management practices. Results are consistent with the hypothesis that earnings management practices are lower in family firms than in non-family firms. Size, being audited by the Big 4 companies, return on assets, loss, and the existence of an audit committee on board influence positively earnings management, but leverage, age, and ownership control are negatively related to earnings management. Results indicate that further auditing and control is necessary for Portuguese listed companies leading to strict recommendations to be followed by policymakers regarding control of these firms.","PeriodicalId":13697,"journal":{"name":"International Financial Reporting Standards and New Directions in Earnings Management","volume":"104 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89007237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-01DOI: 10.4018/978-1-5225-7817-8.CH011
Graça Maria do Carmo Azevedo, J. Oliveira, Augusta Ferreira, Sara Raquel Pinto Marcelino Dias
The main objective of this chapter is to determine the graph discrepancy index and to analyze which factors can actually influence the graphical discrepancy index, based on the strategies of impression management. For this particular purpose, a content analysis of management and financial reports was made, from 2010 to 2015, of Portuguese companies with securities admitted to trading in Euronext Lisbon. Findings indicate that companies tend to engage in printing management practices, but it was not possible to identify the determinants of such practices since all the hypotheses were rejected.
{"title":"The Use of Financial Graphics as an Impression Management Tool","authors":"Graça Maria do Carmo Azevedo, J. Oliveira, Augusta Ferreira, Sara Raquel Pinto Marcelino Dias","doi":"10.4018/978-1-5225-7817-8.CH011","DOIUrl":"https://doi.org/10.4018/978-1-5225-7817-8.CH011","url":null,"abstract":"The main objective of this chapter is to determine the graph discrepancy index and to analyze which factors can actually influence the graphical discrepancy index, based on the strategies of impression management. For this particular purpose, a content analysis of management and financial reports was made, from 2010 to 2015, of Portuguese companies with securities admitted to trading in Euronext Lisbon. Findings indicate that companies tend to engage in printing management practices, but it was not possible to identify the determinants of such practices since all the hypotheses were rejected.","PeriodicalId":13697,"journal":{"name":"International Financial Reporting Standards and New Directions in Earnings Management","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74138672","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-01DOI: 10.4018/978-1-5225-7817-8.CH001
L. Pimentel, Susana Jorge
The quality of earnings is a summary metric in firm performance evaluation and a focal question to assess the quality of accounting information. A high-quality earnings figure will reflect a firm's current operating performance, being a good indicator of future operating performance; it also accurately annuitizes the intrinsic value of the firm. The multidimensional nature of the earnings quality (EQ) concept has given form to a multiplicity of constructs and measures. This chapter offers a systematic literature review on EQ and its implication on firm value. On the one hand, it discusses the different existent definitions of EQ and the multidimensional nature of the concept; on the other hand, it highlights a “new” EQ perspective taking into account the virtuosities of the residual income model. An empirical model is proposed that reinterprets rebuilding the linear information dynamics in relation to market value added and captures, in a composite measure, the three-dimensional facet of the EQ concept: persistence, predictability, and informativeness of earnings.
{"title":"Earnings Quality and Firm Valuation","authors":"L. Pimentel, Susana Jorge","doi":"10.4018/978-1-5225-7817-8.CH001","DOIUrl":"https://doi.org/10.4018/978-1-5225-7817-8.CH001","url":null,"abstract":"The quality of earnings is a summary metric in firm performance evaluation and a focal question to assess the quality of accounting information. A high-quality earnings figure will reflect a firm's current operating performance, being a good indicator of future operating performance; it also accurately annuitizes the intrinsic value of the firm. The multidimensional nature of the earnings quality (EQ) concept has given form to a multiplicity of constructs and measures. This chapter offers a systematic literature review on EQ and its implication on firm value. On the one hand, it discusses the different existent definitions of EQ and the multidimensional nature of the concept; on the other hand, it highlights a “new” EQ perspective taking into account the virtuosities of the residual income model. An empirical model is proposed that reinterprets rebuilding the linear information dynamics in relation to market value added and captures, in a composite measure, the three-dimensional facet of the EQ concept: persistence, predictability, and informativeness of earnings.","PeriodicalId":13697,"journal":{"name":"International Financial Reporting Standards and New Directions in Earnings Management","volume":"94 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76841996","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-01DOI: 10.4018/978-1-5225-7817-8.CH009
J. Oliveira, Graça Maria do Carmo Azevedo, S. Pinheiro, Maria Fátima Ribeiro Borges
This chapter assesses the influence of organizational performance in the adoption of impression management strategies in the Chairmen's statements of the Portuguese financial companies. It also evaluates the impact of the financial crisis on the adoption of impression management strategies. To this end, and using the content analysis of the Chairmen's statements included in the individual annual reports for 2006-2012 of 27 financial institutions, the authors conclude that even throughout the financial crisis period, Portuguese financial companies did not tend to adopt more impression management strategies. However, they have seen that in some years there is some evidence of its adoption.
{"title":"Impression Management Strategies in the Chairmen's Statements","authors":"J. Oliveira, Graça Maria do Carmo Azevedo, S. Pinheiro, Maria Fátima Ribeiro Borges","doi":"10.4018/978-1-5225-7817-8.CH009","DOIUrl":"https://doi.org/10.4018/978-1-5225-7817-8.CH009","url":null,"abstract":"This chapter assesses the influence of organizational performance in the adoption of impression management strategies in the Chairmen's statements of the Portuguese financial companies. It also evaluates the impact of the financial crisis on the adoption of impression management strategies. To this end, and using the content analysis of the Chairmen's statements included in the individual annual reports for 2006-2012 of 27 financial institutions, the authors conclude that even throughout the financial crisis period, Portuguese financial companies did not tend to adopt more impression management strategies. However, they have seen that in some years there is some evidence of its adoption.","PeriodicalId":13697,"journal":{"name":"International Financial Reporting Standards and New Directions in Earnings Management","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76118908","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-01DOI: 10.4018/978-1-5225-7817-8.CH010
J. Oliveira, Graça Maria do Carmo Azevedo, Augusta Ferreira, Susana Martins, Cláudia Pinto
The chapter intends to determine if managers make use of impression management strategies to hide or obfuscate risk disclosures through the analyses of the risk information disclosed by Portuguese non-financial listed companies. A content analysis of the management reports, notes to the financial statements, and corporate governance reports of companies listed at Euronext Lisbon, in the years 2007, 2010, and 2013 was carried out. Findings indicate that the understandability of the risk information is positively associated with the company's size. Results also indicate that there is a negative association between the readability of risk information disclosed and the company's size and industry.
{"title":"Determinants of the Readability and Comprehensibility of Risk Disclosures","authors":"J. Oliveira, Graça Maria do Carmo Azevedo, Augusta Ferreira, Susana Martins, Cláudia Pinto","doi":"10.4018/978-1-5225-7817-8.CH010","DOIUrl":"https://doi.org/10.4018/978-1-5225-7817-8.CH010","url":null,"abstract":"The chapter intends to determine if managers make use of impression management strategies to hide or obfuscate risk disclosures through the analyses of the risk information disclosed by Portuguese non-financial listed companies. A content analysis of the management reports, notes to the financial statements, and corporate governance reports of companies listed at Euronext Lisbon, in the years 2007, 2010, and 2013 was carried out. Findings indicate that the understandability of the risk information is positively associated with the company's size. Results also indicate that there is a negative association between the readability of risk information disclosed and the company's size and industry.","PeriodicalId":13697,"journal":{"name":"International Financial Reporting Standards and New Directions in Earnings Management","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73826976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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