The International Journal of Accounting最新文献

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Call for Papers - 2018 TIJA 征文- 2018 TIJA
The International Journal of Accounting Pub Date : 2018-03-01 DOI: 10.1016/S0020-7063(18)30081-5
{"title":"Call for Papers - 2018 TIJA","authors":"","doi":"10.1016/S0020-7063(18)30081-5","DOIUrl":"https://doi.org/10.1016/S0020-7063(18)30081-5","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 1","pages":"Page III"},"PeriodicalIF":0.0,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0020-7063(18)30081-5","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91757754","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
Call for Papers - Social Media 征文——社交媒体
The International Journal of Accounting Pub Date : 2018-03-01 DOI: 10.1016/S0020-7063(18)30084-0
{"title":"Call for Papers - Social Media","authors":"","doi":"10.1016/S0020-7063(18)30084-0","DOIUrl":"https://doi.org/10.1016/S0020-7063(18)30084-0","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 1","pages":"Page V"},"PeriodicalIF":0.0,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0020-7063(18)30084-0","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91757753","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
Call for Papers - Mergers and Acquisitions 征稿-合并和收购
The International Journal of Accounting Pub Date : 2018-03-01 DOI: 10.1016/S0020-7063(18)30082-7
{"title":"Call for Papers - Mergers and Acquisitions","authors":"","doi":"10.1016/S0020-7063(18)30082-7","DOIUrl":"https://doi.org/10.1016/S0020-7063(18)30082-7","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 1","pages":"Page IV"},"PeriodicalIF":0.0,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0020-7063(18)30082-7","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137346770","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
Management's Materiality Criteria of Internal Control Weaknesses and Corporate Fraud: Evidence from China 内部控制缺陷与公司舞弊的管理层重要性准则:来自中国的证据
The International Journal of Accounting Pub Date : 2018-03-01 DOI: 10.1016/j.intacc.2018.02.001
Xi Wu , Jun Wang
{"title":"Management's Materiality Criteria of Internal Control Weaknesses and Corporate Fraud: Evidence from China","authors":"Xi Wu ,&nbsp;Jun Wang","doi":"10.1016/j.intacc.2018.02.001","DOIUrl":"10.1016/j.intacc.2018.02.001","url":null,"abstract":"<div><p>This paper investigates the determinants and consequence of Chinese listed companies' <em>first-time</em> decisions on materiality criteria for internal control weaknesses, which have been observable beginning from the 2011 annual report. Although pretax income is most commonly used as the benchmark for materiality, revenue is also used as a popular alternative. Revenue is more susceptible to manipulation, as it has a much larger financial amount than pretax income. We argue that unethical managers prefer not to disclose material weaknesses by manipulating the materiality criteria to justify non-disclosure of a potentially material weakness. Consistent with this opportunistic incentive, we find that when companies committed fraud in the previous year that remains undetected, their management is more likely to use revenue (rather than pretax income) as the first-time benchmark and to set a higher revenue-based materiality threshold as well. Moreover, once the materiality metrics are set, the first-time revenue-based materiality threshold is significantly and positively associated with subsequent incidence of corporate fraud, which suggests that setting deviant and loose materiality metrics leaves room for the management to engage in future misconduct.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 1","pages":"Pages 1-19"},"PeriodicalIF":0.0,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2018.02.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47646905","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: 4
Capital and Earnings Management: Evidence from Alternative Banking Business Models 资本与盈余管理:来自另类银行业务模式的证据
The International Journal of Accounting Pub Date : 2018-03-01 DOI: 10.1016/j.intacc.2018.02.002
Marwa Elnahass , Marwan Izzeldin , Gerald Steele
{"title":"Capital and Earnings Management: Evidence from Alternative Banking Business Models","authors":"Marwa Elnahass ,&nbsp;Marwan Izzeldin ,&nbsp;Gerald Steele","doi":"10.1016/j.intacc.2018.02.002","DOIUrl":"10.1016/j.intacc.2018.02.002","url":null,"abstract":"<div><p>This paper examines whether institutional characteristics distinguishing Islamic from conventional banks lead to distinctive capital and earnings management behavior through the use of loan loss provisions. In our sample countries, the two banking sectors operate under different regulatory frameworks: conventional banks currently apply the “incurred” loan loss model until 2018 whereas Islamic banks mandatorily adopt an “expected” loan loss model. Our results provide significant evidence of capital and earnings management practices via loan loss provisions in conventional banks. This finding is more prominent for large and loss-generating banks. By contrast, Islamic banks tend not to use loan loss provisions in either capital or earnings management, irrespective of the bank's size, earnings profile, or the structure of their loan loss model. This difference may be attributed to the constrained business model of Islamic banking, strict governance, and ethical orientation.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 1","pages":"Pages 20-32"},"PeriodicalIF":0.0,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2018.02.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47789924","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: 39
Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 13 分析师覆盖范围、市场流动性与披露质量:基于IAS 40和IFRS 13的欧洲房地产公司公允价值披露研究
The International Journal of Accounting Pub Date : 2018-03-01 DOI: 10.1016/j.intacc.2018.02.003
Stefan Sundgren , Juha Mäki , Antonio Somoza-López
{"title":"Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 13","authors":"Stefan Sundgren ,&nbsp;Juha Mäki ,&nbsp;Antonio Somoza-López","doi":"10.1016/j.intacc.2018.02.003","DOIUrl":"https://doi.org/10.1016/j.intacc.2018.02.003","url":null,"abstract":"<div><p>Disclosures in notes have been criticized by practitioners for being unwieldy and contributing little to the quality of the financial information. This study presents evidence on the association between disclosure quality, analyst following and liquidity in the real estate sector. More specifically, we study the disclosure of the methods and significant assumptions applied in determining fair values of investment properties under IAS 40 and IFRS 13. We find that disclosure quality is significantly higher under IFRS 13. Furthermore, we show that the quality is associated with analyst following and bid-ask spreads. However, the improved disclosures following the adoption of IFRS 13 are not associated with any significant positive economic consequences. This result indicates that the revised disclosure requirements in IFRS 13 did not solve any market imperfections.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 1","pages":"Pages 54-75"},"PeriodicalIF":0.0,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2018.02.003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91757758","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
Real Earnings Management, Institutional Environment, and Future Operating Performance: An International Study 真实盈余管理、制度环境与未来经营绩效:国际研究
The International Journal of Accounting Pub Date : 2018-03-01 DOI: 10.1016/j.intacc.2018.02.004
Haiyan Jiang , Ahsan Habib , Snow Wang
{"title":"Real Earnings Management, Institutional Environment, and Future Operating Performance: An International Study","authors":"Haiyan Jiang ,&nbsp;Ahsan Habib ,&nbsp;Snow Wang","doi":"10.1016/j.intacc.2018.02.004","DOIUrl":"10.1016/j.intacc.2018.02.004","url":null,"abstract":"<div><p>This paper investigates the association between firms' engagement in real activities manipulation (hereafter REM) on future firm performance in an international setting, and whether the association is conditional upon country-level institutional factor. Our inquiry is motivated by a paucity of research on the consequences of REM in an international setting. Using a large sample over the period of 2001 to 2015, we find that current-period REM is positively associated with future performance: a finding that is consistent with Gunny (2010) in the US. Importantly, we find that the positive performance effect is driven by firms operating in countries with strong institutional environments. Finally, we find that future operating performance improves when REM is undertaken by firms in strong institutional environments only during a non-economic crisis period, but not during an economic crisis period. The paper adds to the existing REM literature by showing a non-monotonic effect of REM on future performance that is conditional on the strength of a country's institution. We also contribute to the accounting information and crisis literature by documenting a time-variant effect of REM on future performance.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 1","pages":"Pages 33-53"},"PeriodicalIF":0.0,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2018.02.004","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43203040","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: 29
Book review section page 书评专页
The International Journal of Accounting Pub Date : 2018-03-01 DOI: 10.1016/S0020-7063(18)30089-X
{"title":"Book review section page","authors":"","doi":"10.1016/S0020-7063(18)30089-X","DOIUrl":"https://doi.org/10.1016/S0020-7063(18)30089-X","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 1","pages":"Page I"},"PeriodicalIF":0.0,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0020-7063(18)30089-X","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137346771","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 : 2018-03-01 DOI: 10.1016/S0020-7063(18)30083-9
{"title":"Editorial Policy","authors":"","doi":"10.1016/S0020-7063(18)30083-9","DOIUrl":"https://doi.org/10.1016/S0020-7063(18)30083-9","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 1","pages":"Page II"},"PeriodicalIF":0.0,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0020-7063(18)30083-9","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137346772","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
IASB Corner IASB角落
The International Journal of Accounting Pub Date : 2017-12-01 DOI: 10.1016/j.intacc.2017.10.002
Paul Pacter
{"title":"IASB Corner","authors":"Paul Pacter","doi":"10.1016/j.intacc.2017.10.002","DOIUrl":"https://doi.org/10.1016/j.intacc.2017.10.002","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 4","pages":"Pages 370-383"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.10.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90001136","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
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