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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":"193 1","pages":""},"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":"148 1","pages":""},"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":"21 1","pages":""},"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":"22 2","pages":""},"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
How Do Corporate Tax Rates Alter Conforming Tax Avoidance? 公司税率如何改变符合规定的避税行为？
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-01-09 DOI: 10.1080/09638180.2023.2287725
Sebastian Eichfelder, Martin Jacob, Nadine Kalbitz, Kelly Wentland
{"title":"How Do Corporate Tax Rates Alter Conforming Tax Avoidance?","authors":"Sebastian Eichfelder, Martin Jacob, Nadine Kalbitz, Kelly Wentland","doi":"10.1080/09638180.2023.2287725","DOIUrl":"https://doi.org/10.1080/09638180.2023.2287725","url":null,"abstract":"We examine an international panel of domestic firms to quantify the degree to which conforming tax avoidance changes with statutory tax rates. We derive an estimation method that identifies conform...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"115 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139408703","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 Audit Partner Digitalization Expertise on Audit Fees 审计合伙人的数字化专长对审计费用的影响
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2024-01-03 DOI: 10.1080/09638180.2023.2298433
Arpine Maghakyan, Henry Jarva, Lasse Niemi, Jukka Sihvonen
{"title":"The Effect of Audit Partner Digitalization Expertise on Audit Fees","authors":"Arpine Maghakyan, Henry Jarva, Lasse Niemi, Jukka Sihvonen","doi":"10.1080/09638180.2023.2298433","DOIUrl":"https://doi.org/10.1080/09638180.2023.2298433","url":null,"abstract":"This study focuses on the effects of digitalization on the auditing industry and the impact of audit partner expertise in digitalization on audit fees. Using data from listed U.S. companies between...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"6 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139376666","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
Earnings Management and the Role of Moral Values in Investing 收益管理与道德价值观在投资中的作用
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2023-12-22 DOI: 10.1080/09638180.2023.2291408
R. Gibson Brandon, Matthias Sohn, Carmen Tanner, Alexander F. Wagner
{"title":"Earnings Management and the Role of Moral Values in Investing","authors":"R. Gibson Brandon, Matthias Sohn, Carmen Tanner, Alexander F. Wagner","doi":"10.1080/09638180.2023.2291408","DOIUrl":"https://doi.org/10.1080/09638180.2023.2291408","url":null,"abstract":"","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"50 2","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138945733","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
CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As 首席财务官的职业关切与战略决策：并购的经验分析
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2023-12-18 DOI: 10.1080/09638180.2023.2291405
Sebastian Firk, Yannik Gehrke, Sven Richter, Michael Wolff
{"title":"CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As","authors":"Sebastian Firk, Yannik Gehrke, Sven Richter, Michael Wolff","doi":"10.1080/09638180.2023.2291405","DOIUrl":"https://doi.org/10.1080/09638180.2023.2291405","url":null,"abstract":"Chief financial officers (CFOs) have become increasingly involved in strategic decisions. The literature has emphasized the potential benefits of this development, delineating CFOs as impartial adv...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"38 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138820606","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
Investor Base Size and Underreaction- Consistent Stock Return Anomalies 投资者基数大小与反应不足--股票回报率持续异常
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2023-12-14 DOI: 10.1080/09638180.2023.2265975
Stefan Anchev, Nicha Lapanan
{"title":"Investor Base Size and Underreaction- Consistent Stock Return Anomalies","authors":"Stefan Anchev, Nicha Lapanan","doi":"10.1080/09638180.2023.2265975","DOIUrl":"https://doi.org/10.1080/09638180.2023.2265975","url":null,"abstract":"We find that several well-documented underreaction-consistent stock return anomalies, such as those based on stocks’ earnings-to-price ratios, returns on assets and past returns, arise and persist ...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"32 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138689007","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
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks 债券投资者委托银行监督:来自日本主要银行的证据
IF 3.3 3区 管理学
European Accounting Review Pub Date : 2023-11-20 DOI: 10.1080/09638180.2023.2281380
Naoki Futaesaku, Norio Kitagawa, Akinobu Shuto
{"title":"Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks","authors":"Naoki Futaesaku, Norio Kitagawa, Akinobu Shuto","doi":"10.1080/09638180.2023.2281380","DOIUrl":"https://doi.org/10.1080/09638180.2023.2281380","url":null,"abstract":"We investigate whether bank monitoring based on private information in private debt reduces the reliance on public earnings information in public debt. We focus on Japanese main banks, which have a...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"13 6","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138503168","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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