The International Journal of Accounting最新文献

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Mandatory Financial Reporting Processes and Outcomes: A Reply 强制性财务报告程序和结果:答复
The International Journal of Accounting Pub Date : 2018-09-01 DOI: 10.1016/j.intacc.2018.07.005
Matthew Bamber , Kevin McMeeking , Nikola Petrovic
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引用次数: 1
A Tale of Two Segmented Markets in China: The Informative Value of Corporate Environmental Information Disclosure for Foreign Investors 中国两个细分市场的故事:企业环境信息披露对外国投资者的信息价值
The International Journal of Accounting Pub Date : 2018-06-01 DOI: 10.1016/j.intacc.2018.05.001
Xingqiang Du
{"title":"A Tale of Two Segmented Markets in China: The Informative Value of Corporate Environmental Information Disclosure for Foreign Investors","authors":"Xingqiang Du","doi":"10.1016/j.intacc.2018.05.001","DOIUrl":"10.1016/j.intacc.2018.05.001","url":null,"abstract":"<div><p>Focusing on the unique setting of two segmented stock markets in China and using a sample of Chinese listed firms issuing both A-shares and B-shares during the period of 2007–2014, this study examines the influence of corporate environmental information disclosure on foreign share discount, and further investigates the moderating effect of globalizing the board. The findings show that environmental information disclosure is significantly negatively related to foreign share discount, suggesting that environmental information disclosure provides valuable and incremental information to mitigate information asymmetry between domestic and foreign investors, and thus reduces foreign share discount. Moreover, globalizing the board reinforces the negative relation between environmental information disclosure and foreign share discount. These findings are robust to alternative measures of environmental information disclosure and foreign share discount, and further, these conclusions are still valid after controlling for the endogeneity problem.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 2","pages":"Pages 136-159"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2018.05.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48004451","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}
引用次数: 16
Financial Expert CEOs and Earnings Management Around Initial Public Offerings 财务专家首席执行官和首次公开募股的盈余管理
The International Journal of Accounting Pub Date : 2018-06-01 DOI: 10.1016/j.intacc.2018.04.002
Dimitrios Gounopoulos , Hang Pham
{"title":"Financial Expert CEOs and Earnings Management Around Initial Public Offerings","authors":"Dimitrios Gounopoulos ,&nbsp;Hang Pham","doi":"10.1016/j.intacc.2018.04.002","DOIUrl":"10.1016/j.intacc.2018.04.002","url":null,"abstract":"<div><p>This study examines the association between financial expert CEOs and earnings management (EM) around initial public offerings. We identify financial expert CEOs as those having past experience in either banking or investment firms, large auditing firms, or finance-related roles. We find strong evidence that newly listed firms with financial expert CEOs are less likely to engage in either accrual-based or real EM in the offering year than those with non-financial expert CEOs. In particular, our results are robust after controlling for the potential selection issue that occurs due to non-random matching of CEOs to firms. In addition, we employ alternative measures of financial expertise, including past experience in a CFO position, financial experience variety, and professional qualifications. We document that CEOs who used to work as CFOs and those who gained varied financial experience are less likely to manage earnings through both accruals and real activities. Moreover, CEOs who have a professional qualification in finance and/or accounting are also associated with lower accrual-based EM.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 2","pages":"Pages 102-117"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2018.04.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45806599","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}
引用次数: 60
书评
The International Journal of Accounting Pub Date : 2018-06-01 DOI: 10.1016/j.intacc.2018.04.003
Georgios A. Papanastasopoulos
{"title":"","authors":"Georgios A. Papanastasopoulos","doi":"10.1016/j.intacc.2018.04.003","DOIUrl":"10.1016/j.intacc.2018.04.003","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 2","pages":"Pages 161-162"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2018.04.003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41699912","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}
引用次数: 0
Editorial Policy 编辑政策
The International Journal of Accounting Pub Date : 2018-06-01 DOI: 10.1016/S0020-7063(18)30161-4
{"title":"Editorial Policy","authors":"","doi":"10.1016/S0020-7063(18)30161-4","DOIUrl":"https://doi.org/10.1016/S0020-7063(18)30161-4","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 2","pages":"Page I"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0020-7063(18)30161-4","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"92102397","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The International Journal of Accounting Pub Date : 2018-06-01 DOI: 10.1016/j.intacc.2018.04.004
Stephen A. Zeff
{"title":"","authors":"Stephen A. Zeff","doi":"10.1016/j.intacc.2018.04.004","DOIUrl":"https://doi.org/10.1016/j.intacc.2018.04.004","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 2","pages":"Pages 163-164"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2018.04.004","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137008605","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}
引用次数: 0
书评
The International Journal of Accounting Pub Date : 2018-06-01 DOI: 10.1016/j.intacc.2018.05.003
Vasiliki Athanasakou
{"title":"","authors":"Vasiliki Athanasakou","doi":"10.1016/j.intacc.2018.05.003","DOIUrl":"10.1016/j.intacc.2018.05.003","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 2","pages":"Pages 165-166"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2018.05.003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41266016","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}
引用次数: 0
Book Review Section page 书评部分页面
The International Journal of Accounting Pub Date : 2018-06-01 DOI: 10.1016/S0020-7063(18)30157-2
{"title":"Book Review Section page","authors":"","doi":"10.1016/S0020-7063(18)30157-2","DOIUrl":"10.1016/S0020-7063(18)30157-2","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 2","pages":"Page 160"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0020-7063(18)30157-2","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42908087","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}
引用次数: 0
The Effect of Tournament Incentives on Financial Restatements: Evidence From China 锦标赛激励对财务重述的影响——来自中国的证据
The International Journal of Accounting Pub Date : 2018-06-01 DOI: 10.1016/j.intacc.2018.05.002
Honghui Zhang , Hedy Jiaying Huang , Ahsan Habib
{"title":"The Effect of Tournament Incentives on Financial Restatements: Evidence From China","authors":"Honghui Zhang ,&nbsp;Hedy Jiaying Huang ,&nbsp;Ahsan Habib","doi":"10.1016/j.intacc.2018.05.002","DOIUrl":"10.1016/j.intacc.2018.05.002","url":null,"abstract":"<div><p>In this study, we examine the association between tournament incentives and financial restatements in China. Prior research documents that tournament incentives have a positive impact on firm performance. However, an alternative view suggests that tournament incentives can also have detrimental effects on firm performance. Using a sample of Chinese listed companies for the years 2008–2015, we find that tournament incentives, in the form of large pay disparities, reduce the occurrence of both core and non-core financial restatements. This negative association is more pronounced for SOEs as compared to non-SOEs. We further document that the negative association between tournament incentives and financial restatements is related to CEO turnover, and is stronger if the successor CEO is recruited from within the organization. This research contributes to a better understanding of tournament incentives, as a corporate governance mechanism, in constraining the occurrence of financial restatements in a unique institutional setting where state ownership is pronounced.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 2","pages":"Pages 118-135"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2018.05.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43645986","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}
引用次数: 26
Effects of the Adoption of IFRS on the Credit Market: Evidence from Brazil 采用国际财务报告准则对信贷市场的影响:来自巴西的证据
The International Journal of Accounting Pub Date : 2018-06-01 DOI: 10.1016/j.intacc.2018.04.001
Vinícius Simmer de Lima , Gerlando Augusto Sampaio Franco de Lima , Giorgio Gotti
{"title":"Effects of the Adoption of IFRS on the Credit Market: Evidence from Brazil","authors":"Vinícius Simmer de Lima ,&nbsp;Gerlando Augusto Sampaio Franco de Lima ,&nbsp;Giorgio Gotti","doi":"10.1016/j.intacc.2018.04.001","DOIUrl":"10.1016/j.intacc.2018.04.001","url":null,"abstract":"<div><p>Based on a sample of approximately 6500 credit ratings and 137,000 loan contracts, this paper analyzes the effects of mandatory IFRS adoption on the Brazilian credit market. We find that the IFRS adoption effects were limited to firms displaying improved accounting information quality at the time of transition, lending support to the notion that economic benefits do not necessarily flow from the publication of financial reports in IFRS but, rather, depend on how earnestly firms adopt the recommended disclosure practices.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 2","pages":"Pages 77-101"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2018.04.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44314856","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}
引用次数: 22
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