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European Accounting Review最新文献

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Relational Work and Accounting: What Venture Capital Analysts Do with Accounting and Other Information in Situations of Uncertainty 关系工作与会计：风险资本分析师在不确定情况下如何处理会计和其他信息
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-08-21 DOI: 10.1080/09638180.2024.2389125
Dane Pflueger, Jan Mouritsen
{"title":"Relational Work and Accounting: What Venture Capital Analysts Do with Accounting and Other Information in Situations of Uncertainty","authors":"Dane Pflueger, Jan Mouritsen","doi":"10.1080/09638180.2024.2389125","DOIUrl":"https://doi.org/10.1080/09638180.2024.2389125","url":null,"abstract":"Analysts in venture capital (VC) organizations are important mediators in the entrepreneurial economy, operating as both ‘scouts’ and ‘coaches’ of early-stage ventures. Research shows that these an...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"3 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142255457","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
Tax Employee Careers and Corporate Tax Outcomes* 税务员工职业生涯与公司税务成果*
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-08-21 DOI: 10.1080/09638180.2024.2386144
John Li, Oliver Nnamdi Okafor
{"title":"Tax Employee Careers and Corporate Tax Outcomes*","authors":"John Li, Oliver Nnamdi Okafor","doi":"10.1080/09638180.2024.2386144","DOIUrl":"https://doi.org/10.1080/09638180.2024.2386144","url":null,"abstract":"We examine how corporate tax outcomes, consisting of tax avoidance and tax risk, relate to the career outcomes of employees who work in the tax department. Using tax employee data obtained from the...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"58 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142209971","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
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
{"title":"Regional Social Capital and Non-GAAP Earnings Disclosure","authors":"Mohammad Hendijani Zadeh","doi":"10.1080/09638180.2024.2373209","DOIUrl":"https://doi.org/10.1080/09638180.2024.2373209","url":null,"abstract":"We investigate whether regional social capital is associated with a company’s discretionary disclosures of non-GAAP earnings. The US county level social capital is used to capture the informal supe...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"129 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141932614","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":"362 1","pages":""},"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":"38 1","pages":""},"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":"78 1","pages":""},"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
The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort 相对绩效信息和透明度对知识共享和生产努力的影响
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-05-12 DOI: 10.1080/09638180.2024.2347638
Christian Schnieder, Ivo Schedlinsky, Friedrich Sommer, Arnt Wöhrmann
{"title":"The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort","authors":"Christian Schnieder, Ivo Schedlinsky, Friedrich Sommer, Arnt Wöhrmann","doi":"10.1080/09638180.2024.2347638","DOIUrl":"https://doi.org/10.1080/09638180.2024.2347638","url":null,"abstract":"Using a real-effort experiment, we investigate individuals’ simultaneous decisions regarding how much effort to exert and how to allocate this effort when working on a productive task (productive e...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"31 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140942104","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
Disruption in the Market for Information: MiFID II and Investor Relations 信息市场的混乱：MiFID II 和投资者关系
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-04-22 DOI: 10.1080/09638180.2024.2338513
Subhash Abhayawansa, Mark Aleksanyan, Kenneth Lee
{"title":"Disruption in the Market for Information: MiFID II and Investor Relations","authors":"Subhash Abhayawansa, Mark Aleksanyan, Kenneth Lee","doi":"10.1080/09638180.2024.2338513","DOIUrl":"https://doi.org/10.1080/09638180.2024.2338513","url":null,"abstract":"Our study addresses the complex processes by which actors in the market for information reposition themselves and recalibrate their work in response the introduction of the Markets in Financial Ins...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"206 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140634250","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
The Effect of Performance Measure Comparability and Discriminability on Measure Discontinuance 绩效衡量标准的可比性和可区分性对衡量标准终止的影响
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-04-08 DOI: 10.1080/09638180.2024.2329232
Bum-Joon Kim, Tae Sik Ahn, Youn-Sik Choi, Jeong-Hoon Hyun
{"title":"The Effect of Performance Measure Comparability and Discriminability on Measure Discontinuance","authors":"Bum-Joon Kim, Tae Sik Ahn, Youn-Sik Choi, Jeong-Hoon Hyun","doi":"10.1080/09638180.2024.2329232","DOIUrl":"https://doi.org/10.1080/09638180.2024.2329232","url":null,"abstract":"This study investigates the effect of performance measure characteristics―comparability and discriminability―on performance measure discontinuance. Relative performance evaluation using comparable ...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"57 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140579910","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
The Consideration of Diversity in the Accounting Literature: A Systematic Literature Review 会计文献中对多样性的考虑：系统性文献综述
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-03-25 DOI: 10.1080/09638180.2024.2330089
Alessandro Ghio, Zeila Occhipinti, Roberto Verona
{"title":"The Consideration of Diversity in the Accounting Literature: A Systematic Literature Review","authors":"Alessandro Ghio, Zeila Occhipinti, Roberto Verona","doi":"10.1080/09638180.2024.2330089","DOIUrl":"https://doi.org/10.1080/09638180.2024.2330089","url":null,"abstract":"This paper presents the findings of a systematic literature review to identify research trends and future research opportunities focusing on how diversity is considered in the accounting literature...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"32 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140298478","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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