The International Journal of Accounting最新文献_第9页

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The International Journal of Accounting Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.010

Paul Pacter

引用次数: 0

Public Disclosure of Audit Fees and Bargaining Power between the Client and Auditor: Evidence from China 审计费用的公开披露与委托人与审计师的议价能力——来自中国的证据☆

The International Journal of Accounting Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.001

Xijia Su , Xi Wu

引用次数: 12

《公司治理问题》，D. Larcker, B. Tayan, Pearson Education, Inc. (2016)， (US$ 69.99, ISBN: 978-0-13-403156-9 xix + 441 pp)

The International Journal of Accounting Pub Date : 2016-12-01 DOI: 10.1016/j.intacc.2016.10.006

Gunther Friedl, Julian Ludat

引用次数: 1

《法医会计》，全球版，R.J.Rufus，L.S.Miller，B.Hahn。Pearson，Harlow/英国（2016），（432页，59.99英镑，ISBN-13:9781292059372，电子书全球版，ISBN-13:9781292071442）

The International Journal of Accounting Pub Date : 2016-12-01 DOI: 10.1016/j.intacc.2016.10.005

Gerrit Sarens

引用次数: 0

Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors 国际财务报告准则第8号下分部披露的数量和质量:财务分析师盈余预测误差的决定因素和影响

The International Journal of Accounting Pub Date : 2016-12-01 DOI: 10.1016/j.intacc.2016.10.008

Paul André , Andrei Filip , Rucsandra Moldovan

引用次数: 31

Management Forecasts, Idiosyncratic Risk, and the Information Environment 管理预测、特质风险与资讯环境

The International Journal of Accounting Pub Date : 2016-12-01 DOI: 10.1016/j.intacc.2016.10.002

Norio Kitagawa , Shin’ya Okuda

引用次数: 16

Ruling Family Political Connections and Risk Reporting: Evidence from the GCC 执政家族的政治关系和风险报告:来自海湾合作委员会的证据

The International Journal of Accounting Pub Date : 2016-12-01 DOI: 10.1016/j.intacc.2016.10.004

Ahmed Al-Hadi , Grantley Taylor , Khamis Hamed Al-Yahyaee

{"title":"Ruling Family Political Connections and Risk Reporting: Evidence from the GCC","authors":"Ahmed Al-Hadi , Grantley Taylor , Khamis Hamed Al-Yahyaee","doi":"10.1016/j.intacc.2016.10.004","DOIUrl":"10.1016/j.intacc.2016.10.004","url":null,"abstract":"<div><p>This study examines whether the presence of ruling family members on boards of directors influences the extent and the quality of risk reporting. Based on a sample of publicly listed financial firms of the Gulf Cooperation Council countries between 2007 and 2011, our regression results show that ruling family board members reduce the quality and extent of risk disclosures. Firms with ruling family board members also disclose significantly less during periods of financial distress and when they are subject to higher levels of risk. We find that risk reporting is negatively associated with the existence of a ruling family director acting as the board chairperson, negatively associated with increasing proportions of ruling family directors on the board, and negatively associated with increasing numbers of board members who are connected to ruling family directors. Our results suggest that politically connected directors seize private benefits at the expense of their firms' shareholders. Our regression results hold after a series of robustness checks that control for endogeneity and for alternative measures of ruling family membership.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"51 4","pages":"Pages 504-524"},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2016.10.004","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54429145","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: 46

Discussion of Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect of Financial Analysts' Earnings Forecast Errors 国际财务报告准则第8号下分部信息披露的数量和质量探讨:财务分析师盈余预测误差的决定因素和影响

The International Journal of Accounting Pub Date : 2016-12-01 DOI: 10.1016/j.intacc.2016.10.007

Giorgio Gotti

{"title":"Discussion of Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect of Financial Analysts' Earnings Forecast Errors","authors":"Giorgio Gotti","doi":"10.1016/j.intacc.2016.10.007","DOIUrl":"10.1016/j.intacc.2016.10.007","url":null,"abstract":"<div><p>Andre, Filip, and Modovan (2016) explores the characteristics—quality and quantity—of segment disclosures under IFRS 8 and their usefulness to financial analysts in accurately estimating earnings per share (EPS). The authors measure quantity of disclosures as the number of segment-level line items disclosed in financial statements and quality as the cross-segment variation in profitability. The results provide evidence that managers solve the issue of proprietary costs by decreasing either the quantity of disclosure below the level of standards' guidance or the quality of disclosures on operating segments, thus reducing the overall information included in disclosures. Results also show that it is difficult even for a sophisticated group of financial statement users such as financial analysts to fully understand the quality of segment disclosures and that too much disclosure quantity might create a “foggy” environment, where even sophisticated investors can have troubles using disclosed information to forecast earnings.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"51 4","pages":"Pages 462-463"},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2016.10.007","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54429166","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: 7

Environmental Incentives for and Usefulness of Textual Risk Reporting: Evidence from Germany 文本风险报告的环境激励和有用性:来自德国的证据

The International Journal of Accounting Pub Date : 2016-12-01 DOI: 10.1016/j.intacc.2016.10.001

Tamer Elshandidy , Philip J. Shrives

{"title":"Environmental Incentives for and Usefulness of Textual Risk Reporting: Evidence from Germany","authors":"Tamer Elshandidy , Philip J. Shrives","doi":"10.1016/j.intacc.2016.10.001","DOIUrl":"10.1016/j.intacc.2016.10.001","url":null,"abstract":"<div><p>Drawing on distinct German institutional characteristics related to cultural, legal, financial, and regulatory features, this paper investigates the extent to which environmental incentives influence German non-financial firms in revealing risk information in their annual report narratives. The paper also examines whether risk-related disclosure (aggregate risk reporting and the tone of news about risk) is useful by investigating its impact on market liquidity and investor-perceived risk. We find that the decision to provide or withhold such risk information is less likely to be significantly associated with environmental incentives. Among those incentives, we find that German firms are significantly influenced by their underlying risks rather than other factors including ownership structure, capital structure, external equity finance, and borrowing. The decision to disclose is likely to be influenced by the size of the firm and whether or not it produces lengthy annual reports. The results also suggest that the impact of aggregate risk reporting levels was not observable until a distinction was made between bad and good news about risk. Specifically, we find that the German market tends to positively (negatively) price good (bad) news about risk by either improving (worsening) market liquidity through removing (creating) information asymmetries, or reducing (increasing) investor-perceived risk.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"51 4","pages":"Pages 464-486"},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2016.10.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127959276","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: 66

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The International Journal of Accounting Pub Date : 2016-12-01 DOI: 10.1016/j.intacc.2016.10.003

Paul Pacter

引用次数: 0