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Voluntary Adoption of Recommended Reporting Practices: Evidence from the Irish Nonprofit Sector 自愿采用建议的报告做法：爱尔兰非营利部门的证据
IF 2.5 3区 管理学
European Accounting Review Pub Date : 2024-08-08 DOI: 10.1080/09638180.2024.2384376
Karen-Ann M. Dwyer, Erica E. Harris, Brid Murphy
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引用次数: 0
Is Auditors’ Migration Status Associated with their Performance? 审计师的移民身份是否与其绩效相关？
IF 2.5 3区 管理学
European Accounting Review Pub Date : 2024-08-08 DOI: 10.1080/09638180.2024.2384379
Wen He, C. Li, Yi Si
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引用次数: 0
Regional Social Capital and Non-GAAP Earnings Disclosure 地区社会资本与非美国通用会计准则盈利披露
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-07-29 DOI: 10.1080/09638180.2024.2373209
Mohammad Hendijani Zadeh
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引用次数: 0
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting 经济政策的不确定性与企业的非公认会计原则报告
IF 2.5 3区 管理学
European Accounting Review Pub Date : 2024-07-14 DOI: 10.1080/09638180.2024.2368721
Xia Chen, Xuejun Jiang, L. Lu, Yangxin Yu
{"title":"Economic Policy Uncertainty and Firms’ Non-GAAP Reporting","authors":"Xia Chen, Xuejun Jiang, L. Lu, Yangxin Yu","doi":"10.1080/09638180.2024.2368721","DOIUrl":"https://doi.org/10.1080/09638180.2024.2368721","url":null,"abstract":"","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141650333","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Disclosure Regulation and Price Informativeness: Evidence from Industry-Information Disclosure Guidelines in China 信息披露监管与价格知情度：来自中国行业信息披露指引的证据
IF 2.5 3区 管理学
European Accounting Review Pub Date : 2024-07-12 DOI: 10.1080/09638180.2024.2370860
Chong Gao, Meng Lyu, Xin Zhang
{"title":"Disclosure Regulation and Price Informativeness: Evidence from Industry-Information Disclosure Guidelines in China","authors":"Chong Gao, Meng Lyu, Xin Zhang","doi":"10.1080/09638180.2024.2370860","DOIUrl":"https://doi.org/10.1080/09638180.2024.2370860","url":null,"abstract":"","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141654078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Why Do Firms Issue Hybrid Bonds? 企业为何发行混合债券？
IF 2.5 3区 管理学
European Accounting Review Pub Date : 2024-07-12 DOI: 10.1080/09638180.2024.2363439
Martin Bierey, Martin Schmidt, Mateusz Tokarski
{"title":"Why Do Firms Issue Hybrid Bonds?","authors":"Martin Bierey, Martin Schmidt, Mateusz Tokarski","doi":"10.1080/09638180.2024.2363439","DOIUrl":"https://doi.org/10.1080/09638180.2024.2363439","url":null,"abstract":"","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141653047","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does Exchange-traded Fund Ownership Affect a Firm’s Expected Crash Risk? 交易所交易基金所有权是否会影响公司的预期崩溃风险？
IF 2.5 3区 管理学
European Accounting Review Pub Date : 2024-07-07 DOI: 10.1080/09638180.2024.2368129
Hasibul Chowdhury, Beiqi Lin, Shunji Mei, Kelvin Jui Keng Tan, Lei Zhang
{"title":"Does Exchange-traded Fund Ownership Affect a Firm’s Expected Crash Risk?","authors":"Hasibul Chowdhury, Beiqi Lin, Shunji Mei, Kelvin Jui Keng Tan, Lei Zhang","doi":"10.1080/09638180.2024.2368129","DOIUrl":"https://doi.org/10.1080/09638180.2024.2368129","url":null,"abstract":"","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141671465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Moving beyond Beyond Budgeting: A Case Study of the Dynamic Interrelationships between Budgets and Forecasts 超越预算编制：预算与预测之间动态相互关系的案例研究
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-07-04 DOI: 10.1080/09638180.2024.2362681
Per Nikolaj Bukh, Amalie Ringgaard, Niels Sandalgaard
{"title":"Moving beyond Beyond Budgeting: A Case Study of the Dynamic Interrelationships between Budgets and Forecasts","authors":"Per Nikolaj Bukh, Amalie Ringgaard, Niels Sandalgaard","doi":"10.1080/09638180.2024.2362681","DOIUrl":"https://doi.org/10.1080/09638180.2024.2362681","url":null,"abstract":"This study examines how budgeting and forecasting are used in a bank that abandoned the corporate budget but later reintroduced it. Although companies that implement Beyond Budgeting may reintroduc...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141547650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Peer Effects in Investment: Evidence from Early-tenure CEOs 投资中的同行效应：来自早期任期首席执行官的证据
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-06-25 DOI: 10.1080/09638180.2024.2363444
Hyungjin Cho, Ahrum Choi, Taejin Jung
{"title":"Peer Effects in Investment: Evidence from Early-tenure CEOs","authors":"Hyungjin Cho, Ahrum Choi, Taejin Jung","doi":"10.1080/09638180.2024.2363444","DOIUrl":"https://doi.org/10.1080/09638180.2024.2363444","url":null,"abstract":"This study examines whether Chief Executive Officers’ (CEOs) incentives to rely on peers’ investments vary over their tenure at a firm. Newly appointed CEOs (hereinafter ‘early-tenure CEOs’) often ...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141523260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Climate Disasters and Analysts’ Earnings Forecasts: Evidence from the United States 气候灾害与分析师的盈利预测：来自美国的证据
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-06-25 DOI: 10.1080/09638180.2024.2364785
Lei Zhang, Kiridaran Kanagaretnam
{"title":"Climate Disasters and Analysts’ Earnings Forecasts: Evidence from the United States","authors":"Lei Zhang, Kiridaran Kanagaretnam","doi":"10.1080/09638180.2024.2364785","DOIUrl":"https://doi.org/10.1080/09638180.2024.2364785","url":null,"abstract":"We examine the relationship between climate disasters and analysts’ earnings forecasts in the United States. We find that climate disasters are associated with deteriorated analyst forecast propert...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141501898","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","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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