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Editorial Policy 编辑政策
The International Journal of Accounting Pub Date : 2017-06-01 DOI: 10.1016/S0020-7063(17)30218-2
{"title":"Editorial Policy","authors":"","doi":"10.1016/S0020-7063(17)30218-2","DOIUrl":"https://doi.org/10.1016/S0020-7063(17)30218-2","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 2","pages":"Page 226"},"PeriodicalIF":0.0,"publicationDate":"2017-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0020-7063(17)30218-2","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137438650","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
Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China 自愿披露内部控制缺陷与盈余质量:来自中国的证据
The International Journal of Accounting Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.007
Xu-dong Ji , Wei Lu , Wen Qu
{"title":"Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China","authors":"Xu-dong Ji ,&nbsp;Wei Lu ,&nbsp;Wen Qu","doi":"10.1016/j.intacc.2017.01.007","DOIUrl":"10.1016/j.intacc.2017.01.007","url":null,"abstract":"<div><p>Using a sample of 1059 listed firms that voluntarily provide internal control reports in the period 2010–2011, this paper investigates the relationship between voluntary disclosure of internal control weaknesses (ICWs) and earnings quality in China. Our results show that earnings quality, measured by absolute discretionary accruals, is significantly associated with voluntary disclosure of ICWs. Furthermore, our results demonstrate that both accounting-related and non-accounting-related ICWs affect earnings quality. This study contributes to the internal control literature by extending the evidence for ICW disclosure to an emerging economy and examining the impact of disclosure of different types of ICWs on earnings quality. This study demonstrates that the control of non-accounting-related ICWs is critical for enterprise risk management.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 1","pages":"Pages 27-44"},"PeriodicalIF":0.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.01.007","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41992328","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: 40
Political Connections and Related Party Transactions: Evidence from Indonesia 政治关系和关联方交易:来自印度尼西亚的证据
The International Journal of Accounting Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.004
Ahsan Habib , Abdul Haris Muhammadi , Haiyan Jiang
{"title":"Political Connections and Related Party Transactions: Evidence from Indonesia","authors":"Ahsan Habib ,&nbsp;Abdul Haris Muhammadi ,&nbsp;Haiyan Jiang","doi":"10.1016/j.intacc.2017.01.004","DOIUrl":"10.1016/j.intacc.2017.01.004","url":null,"abstract":"<div><p>This paper examines whether politically connected firms use related party transactions as a tunneling mechanism in Indonesia. We further investigate whether the presence of tunneling compels managers to manage earnings to conceal such expropriation of resources. Our study is motivated by conflicting evidence in the extant literature about the role of political connections and related party transactions. Using data from Indonesia, we document that politically connected firms use related party loans to tunnel resources, and that this effect is more pronounced for firms with government connections. We further document that politically connected firms manage earnings to conceal their tunneling activities. By documenting the role of related party transactions as a specific channel through which connected firms expropriate resources, we enrich the political connection and related party transactions literature.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 1","pages":"Pages 45-63"},"PeriodicalIF":0.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.01.004","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46206430","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: 87
Editorial Policy 编辑政策
The International Journal of Accounting Pub Date : 2017-03-01 DOI: 10.1016/S0020-7063(17)30123-1
{"title":"Editorial Policy","authors":"","doi":"10.1016/S0020-7063(17)30123-1","DOIUrl":"https://doi.org/10.1016/S0020-7063(17)30123-1","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 1","pages":"Page 99"},"PeriodicalIF":0.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0020-7063(17)30123-1","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91755107","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
How Does Being Public Affect Firm Investment? Further Evidence from China 上市如何影响企业投资?来自中国的进一步证据
The International Journal of Accounting Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.006
Min Xiao, Jiaxing You, Jingwen Zhao
{"title":"How Does Being Public Affect Firm Investment? Further Evidence from China","authors":"Min Xiao,&nbsp;Jiaxing You,&nbsp;Jingwen Zhao","doi":"10.1016/j.intacc.2017.01.006","DOIUrl":"10.1016/j.intacc.2017.01.006","url":null,"abstract":"<div><p>What role does the stock market play in the allocation of capital? Few studies have examined how being public affects firm investment in emerging markets. This study fills this gap by comparing investment behavior in public and private Chinese firms over the period 2004–2010. We find an overall improved capital allocation of public firms relative to private firms in China. By disentangling the financial constraints effect from the agency effect, we show that public firms are less likely to underinvest when there is cash flow insufficiency and more likely to overinvest when there is free cash flow. We conclude that both effects coexist and that whether or not being public improves investment behavior depends on the net effect of loosening financial constraints and worsening agency conflicts. Further examination shows that financial information plays a limited role in these effects, implying that the association between being public and firm investment may not be attributed to information asymmetry but, rather, institutional arrangement in China.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 1","pages":"Pages 1-21"},"PeriodicalIF":0.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.01.006","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47722164","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
Response to Discussion of “How Does Being Public Affect Firm Investment? Further Evidence from China” 对“上市如何影响企业投资”讨论的回应?来自中国的进一步证据”
The International Journal of Accounting Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.011
Min Xiao, Jiaxing You, Jingwen Zhao
{"title":"Response to Discussion of “How Does Being Public Affect Firm Investment? Further Evidence from China”","authors":"Min Xiao,&nbsp;Jiaxing You,&nbsp;Jingwen Zhao","doi":"10.1016/j.intacc.2017.01.011","DOIUrl":"10.1016/j.intacc.2017.01.011","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 1","pages":"Pages 25-26"},"PeriodicalIF":0.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.01.011","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47781939","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: 1
国际财务报告准则在一个全球性的世界，国际和关键的角度对会计:论文在荣誉教授雅克·理查德。Didier Bensadon和Nicolas Praquin(编)，2016,Cham，瑞士:施普林格International Publishing， (18 + 434 pp， $179.00/€160.49,ISBN 978-3-319-28223-7)
The International Journal of Accounting Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.008
Cătălin Albu
{"title":"","authors":"Cătălin Albu","doi":"10.1016/j.intacc.2017.01.008","DOIUrl":"10.1016/j.intacc.2017.01.008","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 1","pages":"Pages 93-95"},"PeriodicalIF":0.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.01.008","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43352928","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
Discussion of “How Does Being Public Affect Firm Investment? Further Evidence from China” “上市如何影响企业投资?”来自中国的进一步证据”
The International Journal of Accounting Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.005
Zhihong Chen
{"title":"Discussion of “How Does Being Public Affect Firm Investment? Further Evidence from China”","authors":"Zhihong Chen","doi":"10.1016/j.intacc.2017.01.005","DOIUrl":"10.1016/j.intacc.2017.01.005","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 1","pages":"Pages 22-24"},"PeriodicalIF":0.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.01.005","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46379093","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: 1
品牌价值，Luc Paugam、Paul André、Henri Philippe和Roula Harfouche，Routledge，美国/英国，2016年，xix+184页，135.21欧元，114.36欧元，ISBN 978-1-1389-3382-8。
The International Journal of Accounting Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.009
Alexander Himme
{"title":"","authors":"Alexander Himme","doi":"10.1016/j.intacc.2017.01.009","DOIUrl":"10.1016/j.intacc.2017.01.009","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 1","pages":"Pages 97-98"},"PeriodicalIF":0.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.01.009","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44575828","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《转变治理》，M.Aluchna，G.Aras（编辑），Routledge，纽约（2015），（248页，95，96美元/70英镑，ISBN 978-1-4724-5201-6）
The International Journal of Accounting Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.003
María Gutiérrez Urtiaga
{"title":"","authors":"María Gutiérrez Urtiaga","doi":"10.1016/j.intacc.2017.01.003","DOIUrl":"10.1016/j.intacc.2017.01.003","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 1","pages":"Pages 95-96"},"PeriodicalIF":0.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.01.003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46619515","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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