European Accounting Review最新文献_第10页

Product Recalls and Audit Production 产品召回和审核生产

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-10-20 DOI: 10.1080/09638180.2022.2130953

Kevin H. Kim, Jonathan Nash, Jongha Park

引用次数: 0

Does Disaster Risk Relate to Banks’ Loan Loss Provisions? 灾害风险与银行贷款损失拨备有关吗?

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-10-14 DOI: 10.1080/09638180.2022.2120513

Lorenzo Dal Maso, K. Kanagaretnam, Gerald J. Lobo, Francesco Mazzi

引用次数: 4

Optimal Revision Rules of Cost-Based Transfer Prices in a Multi-Period Production Setting 多周期生产环境下基于成本的转移价格最优修正规则

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-09-28 DOI: 10.1080/09638180.2022.2125420

M. Brunner, Peter Schäfer

引用次数: 0

When Investors Can Talk to Firms, Is It a Meaningful Conversation? Evidence from Investor Postings on Interactive Platforms 当投资者可以与公司对话时，这是一次有意义的对话吗?来自投资者在互动平台上发帖的证据

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-09-28 DOI: 10.1080/09638180.2022.2118147

Shijun Guo, Xin Yu, Robert Faff

引用次数: 4

Cost Stickiness and Stock Price Delay 成本粘性与股价延迟

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-09-28 DOI: 10.1080/09638180.2022.2121739

Nishant Agarwal

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引用次数: 0

When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty 政府什么时候“黑暗”?不确定时期政府信息披露选择的实证研究

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-09-14 DOI: 10.1080/09638180.2022.2118146

C. Columbano, Marco Trombetta

{"title":"When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty","authors":"C. Columbano, Marco Trombetta","doi":"10.1080/09638180.2022.2118146","DOIUrl":"https://doi.org/10.1080/09638180.2022.2118146","url":null,"abstract":"ABSTRACT We examine the effect of uncertainty shocks on the level of fiscal guidance – the guidance issued by governments on the expected evolution of the fiscal and economic outlook. Because uncertainty makes governments’ expectations less precise but potentially more valuable to users, we hypothesize that a disclosure dilemma leads governments to balance a higher demand for guidance with a higher probability of issuing inaccurate forecasts. Using natural disasters to randomize uncertainty shocks in our sample, we find that on average, governments issue less guidance in periods of uncertainty. The effect is driven by a reduction in the number of forecasts on the future evolution of balance sheet items, but only when governments have low refinancing needs and face a relatively quiet bond market. Instead, governments that maintain a stable level of guidance in periods of uncertainty appear to cater to coercive isomorphic pressures stemming from creditors. We further document that the relative ‘transparency’ of governments in periods of uncertainty is negatively related to indicators of fiscal reporting quality. Collectively, the evidence indicates that in the public sector, uncertainty leads to a trade-off between disclosure quantity and quality.","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88420753","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

Firm Strategy and CEO−VP Pay Differentials in Equity Compensation 公司战略与股权薪酬中的CEO - VP薪酬差异

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-09-14 DOI: 10.1080/09638180.2022.2119153

Margaret A. Abernethy, Yunhe Dong, Yu Flora Kuang, Bo Qin, Xing Yang

引用次数: 0

Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality 女性在意非公认会计准则吗?董事会性别多样性和非公认会计准则披露质量

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-09-10 DOI: 10.1080/09638180.2022.2116065

D. Ranasinghe, Luisa A. Unda, S. Wright

引用次数: 0

Language Similarity and M&A Transactions 语言相似性与并购交易

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-09-10 DOI: 10.1080/09638180.2022.2117221

Xiaofei Pan, Jin Zhang

引用次数: 1

Takeover Vulnerability and Pre-Emptive Earnings Management 收购脆弱性与先发制人的盈余管理

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-09-05 DOI: 10.1080/09638180.2022.2116064

Abongeh A. Tunyi, Junhong Yang, Henry Agyei‐Boapeah, Michael Machokoto

引用次数: 1