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European Accounting Review最新文献

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Readability of Pension Narrative Disclosures, Pension Regulatory Changes, and Corporate Credit Risk 养老金叙述性披露的可读性、养老金监管变化和企业信贷风险
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-03-07 DOI: 10.1080/09638180.2024.2322050
Tsung-Kang Chen, Yijie Tseng, Ruey-Ching Lin, Yu-Shun Hung
{"title":"Readability of Pension Narrative Disclosures, Pension Regulatory Changes, and Corporate Credit Risk","authors":"Tsung-Kang Chen, Yijie Tseng, Ruey-Ching Lin, Yu-Shun Hung","doi":"10.1080/09638180.2024.2322050","DOIUrl":"https://doi.org/10.1080/09638180.2024.2322050","url":null,"abstract":"We examine, using corporate bond yield spreads, whether and how the readability of pension narrative disclosures is associated with corporate credit risk. The empirical results show that lower read...","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":"140070228","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 Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control 公允价值会计对公司公共债务的影响--来自共同控制下企业合并的证据
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-02-28 DOI: 10.1080/09638180.2024.2315142
Massimiliano Bonacchi, Antonio Marra, Ron Shalev
{"title":"The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control","authors":"Massimiliano Bonacchi, Antonio Marra, Ron Shalev","doi":"10.1080/09638180.2024.2315142","DOIUrl":"https://doi.org/10.1080/09638180.2024.2315142","url":null,"abstract":"We analyze the choice allowed to parent firms under IFRS of how to account for a business combination under common control (BCUCC), and provide evidence on the motivation to select fair values and ...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140019695","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
How do Climate Change Strategy Disclosure and Investment Horizon Jointly Influence Investor Judgments? 气候变化战略披露和投资视野如何共同影响投资者的判断？
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-02-19 DOI: 10.1080/09638180.2024.2305776
Dani Puspitasari, John Cw Ko, Soon-Yeow Phang, Ashna Prasad
{"title":"How do Climate Change Strategy Disclosure and Investment Horizon Jointly Influence Investor Judgments?","authors":"Dani Puspitasari, John Cw Ko, Soon-Yeow Phang, Ashna Prasad","doi":"10.1080/09638180.2024.2305776","DOIUrl":"https://doi.org/10.1080/09638180.2024.2305776","url":null,"abstract":"Disclosure demands from investors have led companies to increasingly disclose their climate change strategies, which may vary in framing features. Strategy variations include emphasizing the desira...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139917561","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 Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality 审计委员会主席的目标和风险认知：对审计质量的影响
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-02-12 DOI: 10.1080/09638180.2024.2306870
Jürgen Ernstberger, Bernhard Pellens, André Schmidt, Thorsten Sellhorn, Katharina Weiß
{"title":"Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality","authors":"Jürgen Ernstberger, Bernhard Pellens, André Schmidt, Thorsten Sellhorn, Katharina Weiß","doi":"10.1080/09638180.2024.2306870","DOIUrl":"https://doi.org/10.1080/09638180.2024.2306870","url":null,"abstract":"Audit committee chairs (ACCs) are key links in the financial reporting value chain. Whereas prior literature analyzes how ACCs contribute to effective corporate governance, we investigate how ACCs’...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139769208","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
Letter from the Incoming Editors of the European Accounting Review 欧洲会计评论》新任编辑的来信
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-02-12 DOI: 10.1080/09638180.2024.2309744
Amir Amel-Zadeh, Matias Laine
{"title":"Letter from the Incoming Editors of the European Accounting Review","authors":"Amir Amel-Zadeh, Matias Laine","doi":"10.1080/09638180.2024.2309744","DOIUrl":"https://doi.org/10.1080/09638180.2024.2309744","url":null,"abstract":"Published in European Accounting Review (Ahead of Print, 2024)","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139769427","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
European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees 欧洲全球系统重要性银行、银行监管权力和审计费用
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-02-11 DOI: 10.1080/09638180.2024.2313089
Gerald J. Lobo, Romain Oberson, Alain Schatt
{"title":"European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees","authors":"Gerald J. Lobo, Romain Oberson, Alain Schatt","doi":"10.1080/09638180.2024.2313089","DOIUrl":"https://doi.org/10.1080/09638180.2024.2313089","url":null,"abstract":"In 2011, the Financial Stability Board designated the world’s largest banks as Global Systemically Important Banks (GSIBs), subjecting them to increased supervision and additional capital requireme...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139769315","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
Corporate Social Responsibility and Profit Shifting 企业社会责任与利润转移
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-02-09 DOI: 10.1080/09638180.2024.2303971
Iftekhar Hasan, Panagiotis Karavitis, Pantelis Kazakis, Woon Sau Leung
{"title":"Corporate Social Responsibility and Profit Shifting","authors":"Iftekhar Hasan, Panagiotis Karavitis, Pantelis Kazakis, Woon Sau Leung","doi":"10.1080/09638180.2024.2303971","DOIUrl":"https://doi.org/10.1080/09638180.2024.2303971","url":null,"abstract":"This paper examines the relation between corporate social responsibility (CSR) performance and tax–motivated income shifting. Using a profit–shifting measure estimated from multinational enterprise...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139769459","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 Power of the Default: Investors’ Reactions to Default Amortization Periods and Deviations Therefrom 违约的力量：投资者对违约摊还期及其偏差的反应
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-02-05 DOI: 10.1080/09638180.2024.2311101
Shana M. Clor-Proell, Shannon Garavaglia, Lisa Koonce, Jane Thayer
{"title":"The Power of the Default: Investors’ Reactions to Default Amortization Periods and Deviations Therefrom","authors":"Shana M. Clor-Proell, Shannon Garavaglia, Lisa Koonce, Jane Thayer","doi":"10.1080/09638180.2024.2311101","DOIUrl":"https://doi.org/10.1080/09638180.2024.2311101","url":null,"abstract":"As standard setters deliberate the accounting for intangibles, the idea of establishing a default useful life with an option to deviate could reduce the costs and complexities inherent in estimatin...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139769203","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
Spillover Effect of Climate Disaster for Management Forecast 气候灾害对管理预测的溢出效应
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-01-29 DOI: 10.1080/09638180.2024.2301932
KoEun Park
{"title":"Spillover Effect of Climate Disaster for Management Forecast","authors":"KoEun Park","doi":"10.1080/09638180.2024.2301932","DOIUrl":"https://doi.org/10.1080/09638180.2024.2301932","url":null,"abstract":"Climate disasters not only impose substantial economic costs on firms that are directly exposed, but they also generate significant externalities. In this study, I examine how climate disasters hit...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139588834","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 Analyst-Auditor Connections on Analysts’ Performance 分析师与审计师的联系对分析师业绩的影响
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-01-10 DOI: 10.1080/09638180.2023.2293915
Mark L. Defond, Junxiong Fang, Clive Lennox, Shuqing Luo
{"title":"The Effect of Analyst-Auditor Connections on Analysts’ Performance","authors":"Mark L. Defond, Junxiong Fang, Clive Lennox, Shuqing Luo","doi":"10.1080/09638180.2023.2293915","DOIUrl":"https://doi.org/10.1080/09638180.2023.2293915","url":null,"abstract":"","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139439410","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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