The International Journal of Accounting最新文献_第7页

Do Economic Incentives of Controlling Shareholders Influence Corporate Social Responsibility Disclosure? A Natural Experiment 控股股东的经济激励是否影响企业社会责任披露?自然实验

The International Journal of Accounting Pub Date : 2017-09-01 DOI: 10.1016/j.intacc.2017.07.002

Weixing Cai , Edward Lee , Zhenyu Wu , Alice Liang Xu , Cheng (Colin) Zeng

引用次数: 14

Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement 会计质量与贷款定价:跨国执法差异的影响

The International Journal of Accounting Pub Date : 2017-06-01 DOI: 10.1016/j.intacc.2016.11.001

Seraina C. Anagnostopoulou

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引用次数: 18

《对财务报告准则变化的抵制》，李敏著。剑桥学者出版社，英国(2016)，128页，54.99英镑，ISBN 9781443897280)

The International Journal of Accounting Pub Date : 2017-06-01 DOI: 10.1016/j.intacc.2017.04.006

Anna Alon

引用次数: 0

Discussion of “Accounting quality and loan pricing: The effect of cross-country differences in legal enforcement” “会计质量与贷款定价:跨国执法差异的影响”探讨

The International Journal of Accounting Pub Date : 2017-06-01 DOI: 10.1016/j.intacc.2017.04.001

Paul K. Chaney

引用次数: 0

Banks' Use of Accounting Discretion and Regulatory Intervention: The Case of European Banks' Impairments on Greek Government Bonds 银行使用会计自由裁量权与监管干预:以欧洲银行对希腊政府债券的减值为例

The International Journal of Accounting Pub Date : 2017-06-01 DOI: 10.1016/j.intacc.2017.01.002

Martin Bierey , Martin Schmidt

{"title":"Banks' Use of Accounting Discretion and Regulatory Intervention: The Case of European Banks' Impairments on Greek Government Bonds","authors":"Martin Bierey , Martin Schmidt","doi":"10.1016/j.intacc.2017.01.002","DOIUrl":"https://doi.org/10.1016/j.intacc.2017.01.002","url":null,"abstract":"<div><p>This paper analyzes troubled banks' use of accounting discretion and its interaction with regulatory intervention in a time of financial distress. We analyze impairment losses that Europe's largest banks recognized on Greek Government Bonds (GGB) during 2011, the time during which GGB were considered impaired. Our findings reveal considerable variation in the impairment ratios across banks. Banks with larger GGB exposures, for which a full impairment would deplete a large share of regulatory capital, recognize significantly lower impairment ratios. Furthermore, we find that troubled banks delay full impairments until state aid is provided. Troubled banks recognize significantly lower impairment ratios in the quarter before they are provided with state aid, but substantially increase their impairment ratios afterwards. This pattern is consistent with the notion that troubled banks initially understate impairments to conceal the full extent of their financial difficulties from less sophisticated non-regulator outsiders (e.g., depositors and the general public), which increases regulators' ability to practice forbearance by not intervening immediately.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 2","pages":"Pages 122-141"},"PeriodicalIF":0.0,"publicationDate":"2017-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.01.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"92034678","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: 5

The Effect of Previous Working Relationship between Rotating Partners on Mandatory Audit Partner Rotation 轮换合伙人以往工作关系对强制审计合伙人轮换的影响

The International Journal of Accounting Pub Date : 2017-06-01 DOI: 10.1016/j.intacc.2017.04.003

Min Zhang , Haoran Xu , Xu Li

引用次数: 4

Response to Discussion of “Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement” 对“会计质量与贷款定价:跨国执法差异的影响”讨论的回应

The International Journal of Accounting Pub Date : 2017-06-01 DOI: 10.1016/j.intacc.2017.05.001

Seraina C. Anagnostopoulou

引用次数: 0

IASB Corner IASB角落

The International Journal of Accounting Pub Date : 2017-06-01 DOI: 10.1016/j.intacc.2017.04.004

Paul Pacter

引用次数: 0

《综合报告，一种新的会计披露》，C.Mio（编辑），Palgrave MacMillan，英国（2016），（v-312页，75英镑/115欧元，49，ISBN 978-1-137-55148-1）

The International Journal of Accounting Pub Date : 2017-06-01 DOI: 10.1016/j.intacc.2017.04.005

Wendy Green

引用次数: 1

Do Foreign Directors Mitigate Earnings Management? Evidence From China 外国董事是否不利于盈余管理?来自中国的证据

The International Journal of Accounting Pub Date : 2017-06-01 DOI: 10.1016/j.intacc.2017.04.002

Xingqiang Du , Wei Jian , Shaojuan Lai

引用次数: 54