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European Accounting Review最新文献

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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
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":null,"pages":null},"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":null,"pages":null},"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
Penalties for Information Disclosure Violations and Independent Directors' Dissenting Behaviors at Director-Interlocked Firms: Spillover Effects Through Director Networks 对信息披露违规行为的惩罚与董事连锁公司独立董事的异议行为：通过董事网络的溢出效应
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-04-20 DOI: 10.1080/09638180.2024.2341766
Xin Ding, Yixuan Kang, Fusheng Wang
{"title":"Penalties for Information Disclosure Violations and Independent Directors' Dissenting Behaviors at Director-Interlocked Firms: Spillover Effects Through Director Networks","authors":"Xin Ding, Yixuan Kang, Fusheng Wang","doi":"10.1080/09638180.2024.2341766","DOIUrl":"https://doi.org/10.1080/09638180.2024.2341766","url":null,"abstract":"","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140681818","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":null,"pages":null},"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":null,"pages":null},"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
Big Baths Around Turnovers: What Happens if the Former CEO Stays on Board? 围绕离职的大浴场：前任首席执行官留在董事会会怎样？
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-03-25 DOI: 10.1080/09638180.2024.2325992
Mario Daniele, Prajakta Desai, Claudia Imperatore, Angela Pettinicchio
{"title":"Big Baths Around Turnovers: What Happens if the Former CEO Stays on Board?","authors":"Mario Daniele, Prajakta Desai, Claudia Imperatore, Angela Pettinicchio","doi":"10.1080/09638180.2024.2325992","DOIUrl":"https://doi.org/10.1080/09638180.2024.2325992","url":null,"abstract":"We examine whether retaining the former CEO as a board member has an impact on big bath accounting around CEO turnovers. Early evidence shows that when a CEO turnover occurs, the new CEO uses big b...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140322258","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
Government Ownership and the Public Information Content of Insider Trading: International Evidence 政府所有权与内幕交易的公共信息含量：国际证据
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-03-21 DOI: 10.1080/09638180.2024.2328143
MD Zakir Hossain, Man Duy (Marty) Pham, Sirimon Treepongkaruna, Jing Yu
{"title":"Government Ownership and the Public Information Content of Insider Trading: International Evidence","authors":"MD Zakir Hossain, Man Duy (Marty) Pham, Sirimon Treepongkaruna, Jing Yu","doi":"10.1080/09638180.2024.2328143","DOIUrl":"https://doi.org/10.1080/09638180.2024.2328143","url":null,"abstract":"This paper investigates the political determinants of informed insider trading using an international sample of firms from 28 countries. We show that insider trading in state-owned firms (SOEs) is ...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140197049","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
Audit Staff Satisfaction and Audit Quality: Evidence from the Private Client Market Segment 审计人员满意度与审计质量：来自私人客户市场领域的证据
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-03-21 DOI: 10.1080/09638180.2024.2321344
Peter Carey, Brigitte Eierle, Sven Hartlieb
{"title":"Audit Staff Satisfaction and Audit Quality: Evidence from the Private Client Market Segment","authors":"Peter Carey, Brigitte Eierle, Sven Hartlieb","doi":"10.1080/09638180.2024.2321344","DOIUrl":"https://doi.org/10.1080/09638180.2024.2321344","url":null,"abstract":"This study investigates the relationship between audit staff satisfaction (measured by crowd-sourced employer reviews) and audit quality in the private client setting. In this setting, extrinsic in...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140197265","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
Managing Expectations Through Budgetary Slack: Evidence from Project Financing 通过预算松弛管理预期：项目融资的证据
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-03-07 DOI: 10.1080/09638180.2024.2312177
Zahn Bozanic, Andrew Ferguson, Gabriel Pündrich
{"title":"Managing Expectations Through Budgetary Slack: Evidence from Project Financing","authors":"Zahn Bozanic, Andrew Ferguson, Gabriel Pündrich","doi":"10.1080/09638180.2024.2312177","DOIUrl":"https://doi.org/10.1080/09638180.2024.2312177","url":null,"abstract":"In this study, we examine whether mandatory management forecast characteristics are influenced by lender expectations around project financing approvals. In our setting, debt enters the firm’s capi...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140099239","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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