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Research Methods & Methodology in Accounting eJournal最新文献

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Measurement Scales in Accounting: A Case for Summated Scores 会计计量量表:以总和分数为例
Research Methods & Methodology in Accounting eJournal Pub Date : 2020-09-12 DOI: 10.2139/ssrn.3691703
Brandon Gustafson, C. Latham, J. Côté, Joseph Cote
{"title":"Measurement Scales in Accounting: A Case for Summated Scores","authors":"Brandon Gustafson, C. Latham, J. Côté, Joseph Cote","doi":"10.2139/ssrn.3691703","DOIUrl":"https://doi.org/10.2139/ssrn.3691703","url":null,"abstract":"Factor analysis is commonly used in accounting research to combine scale items. This practice is highly dubious and may be creating variable measures that do not accurately reflect the hypothesized constructs. This problem can explain why studies often get inconsistent results or lead hypothesized relationships to be non-significant. Our paper can act as an instructive guide for the reasons why factor analysis and the proceeding factor score is often inappropriate for combining scale items and makes a case for the use of summated scores. As evidence, this paper uses data from a paper using summated scores (Bailey, 2015) to explore how factor analysis and factor scores could have disrupted the integrity of the focal construct. This empirical testing exercise helps reveal the issues of an over dependence on empirical results and why summated scores can serve as an alternative to ensure confidence for researchers using well established multi-item measures.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125050680","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How Pervasive is Earnings Management? Evidence from a Structural Model 盈余管理有多普遍?来自结构模型的证据
Research Methods & Methodology in Accounting eJournal Pub Date : 2020-08-25 DOI: 10.1287/mnsc.2020.3717
J. Bertomeu, E. Cheynel, E. Li, Ying Liang
{"title":"How Pervasive is Earnings Management? Evidence from a Structural Model","authors":"J. Bertomeu, E. Cheynel, E. Li, Ying Liang","doi":"10.1287/mnsc.2020.3717","DOIUrl":"https://doi.org/10.1287/mnsc.2020.3717","url":null,"abstract":"Although researchers often view earnings management as being widespread, measuring the cost and level of earnings management is a nontrivial task. We derive a measure of earnings management cost an...","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129261575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 20
Information and Accounting Support for Accounts Receivable Management 为应收账款管理提供信息和会计支持
Research Methods & Methodology in Accounting eJournal Pub Date : 2020-06-25 DOI: 10.2139/ssrn.3635413
S. Krylov
{"title":"Information and Accounting Support for Accounts Receivable Management","authors":"S. Krylov","doi":"10.2139/ssrn.3635413","DOIUrl":"https://doi.org/10.2139/ssrn.3635413","url":null,"abstract":"The article explores the subject of information and accounting solutions for accounts receivable management that include appropriate accounting solutions and analytical techniques. The study focuses on the statutory framework for accounting for accounts receivable under the Russian Accounting Standards (RAP), International Financial Reporting Standards (IFRS), and the generally accepted accounting principles (GAAP). The analytical techniques are described in the context of the authors' view on the essence of accounts receivable management that implies analysis, the establishment of a credit policy and of a discount policy. The article places emphasis on the use of available information technology for accounts payable management, such as blockchain-based smart contracts.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129827662","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
50 years of Capital Markets Research in Accounting: Achievements So Far and Opportunities Ahead 资本市场会计研究50年:迄今的成就和未来的机遇
Research Methods & Methodology in Accounting eJournal Pub Date : 2020-06-22 DOI: 10.2139/ssrn.3633489
Ilia D. Dichev
{"title":"50 years of Capital Markets Research in Accounting: Achievements So Far and Opportunities Ahead","authors":"Ilia D. Dichev","doi":"10.2139/ssrn.3633489","DOIUrl":"https://doi.org/10.2139/ssrn.3633489","url":null,"abstract":"This paper reviews the literature on Capital Markets research in Accounting over the last 50 years. Rather than trying to be comprehensive, the review focuses on selected areas, and strives to be forward-looking. The first main takeaway is that the literature has made substantial progress, especially on the technical side. The second takeaway is that great opportunities remain, especially in using Big Data, looking more closely into the accrual process, and in issues related to standard setting.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"PP 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126352304","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Information search, attention distribution and biased performance evaluations: Evidence from students and executive managers 信息搜索、注意力分配和有偏见的绩效评估:来自学生和执行经理的证据
Research Methods & Methodology in Accounting eJournal Pub Date : 2020-05-21 DOI: 10.2139/ssrn.3240457
Matthias Sohn, Bernhard Hirsch, Michael Schulte-Mecklenbeck
{"title":"Information search, attention distribution and biased performance evaluations: Evidence from students and executive managers","authors":"Matthias Sohn, Bernhard Hirsch, Michael Schulte-Mecklenbeck","doi":"10.2139/ssrn.3240457","DOIUrl":"https://doi.org/10.2139/ssrn.3240457","url":null,"abstract":"Prior research has found that managers rely more on common measures than on unique measures when evaluating multiple subordinate managers’ performance. We examine the effects of the exhaustiveness of information search and attention distribution across performance measures on this ‘common measure bias’. Using a mouse cursor-tracking experiment, we observe that superior managers’ pre-decisional information search processes are largely unrelated to their performance evaluation judgments. Instead, our data suggest that even when superiors devote equal attention to common and unique measures, they put greater weight on common measures in subjective ratings. We also find that a more exhaustive information search leads to more lenient performance evaluations. These results hold for a student and an executive manager sample. Our results suggest that the common measure bias is not the result of a biased or limited information search but of explicitly putting more weight on common measures.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116452553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
A Novel Algorithm for Generating GVKEY-CIK Link Table 一种生成GVKEY-CIK链路表的新算法
Research Methods & Methodology in Accounting eJournal Pub Date : 2020-05-01 DOI: 10.2139/ssrn.3530613
K. Chu, Sipeng Chen, T. Leung
{"title":"A Novel Algorithm for Generating GVKEY-CIK Link Table","authors":"K. Chu, Sipeng Chen, T. Leung","doi":"10.2139/ssrn.3530613","DOIUrl":"https://doi.org/10.2139/ssrn.3530613","url":null,"abstract":"This paper presents a do-it-yourself algorithm to generate the historical GVKEY-CIK link table. The proposed algorithm features to pre-classify sample data into different treatment subgroups and utilizes historical firm information available from the source data to increase (reduce) matching efficiency (errors). Simulation results show that our algorithm is superior to applying only conventional name matching operations over the whole sample: 57.5 percent of the overall matching results are error-free ex-ante, and for the remaining 42.5 percent of data, records without Type I errors (with Type II errors) increase (decrease) by 34.0 percent (59.4 percent) when the optimal threshold is used.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133266608","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Boardroom Centrality and Systematic Risk 董事会中心性与系统性风险
Research Methods & Methodology in Accounting eJournal Pub Date : 2020-05-01 DOI: 10.2139/ssrn.3292653
Yunsen Chen, Yao Lu, Dengjin Zheng
{"title":"Boardroom Centrality and Systematic Risk","authors":"Yunsen Chen, Yao Lu, Dengjin Zheng","doi":"10.2139/ssrn.3292653","DOIUrl":"https://doi.org/10.2139/ssrn.3292653","url":null,"abstract":"We find that boardroom centrality formed by sharing directors across firms can significantly increase firms’ systematic risk. This positive effect is stronger when the shared directors also sit on the boards of other large firms or of firms included in the stock market index. It is also stronger when boardroom centrality is formed by inside executive directors or more experienced directors. Further corroborating these inferences, we find that boardroom centrality increases the accounting fundamental and corporate policy correlations between the appointing firm and other firms in the market. Furthermore, firms with higher boardroom centrality demonstrate significantly less idiosyncratic corporate behavior. Finally, we find that boardroom centrality is positively associated with firms’ cost of equity. These results remain robust after addressing endogenous issues using identification based on exogenous changes in directorship outside the focal firm. Overall, these findings highlight the important roles of corporate leaders in affecting firms’ systematic risk.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130536181","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The Linguistic Properties of Award-winning Annual Reports 获奖年度报告的语言特性
Research Methods & Methodology in Accounting eJournal Pub Date : 2020-04-14 DOI: 10.2139/ssrn.3575679
Jacqueline Gagnon, S. Young, P. Alves
{"title":"The Linguistic Properties of Award-winning Annual Reports","authors":"Jacqueline Gagnon, S. Young, P. Alves","doi":"10.2139/ssrn.3575679","DOIUrl":"https://doi.org/10.2139/ssrn.3575679","url":null,"abstract":"We develop and test a model of high quality annual report discourse. The model is trained and evaluated on reports published between 2007 and 2018 by London Stock Exchange-listed firms shortlisted for an award by corporate reporting experts. We use methods from computational linguistics to identify an initial set of 19 features that distinguish quality according to what management say (i.e.: content) and how they say it (i.e.: language structure). We supplement these features with popular bag-of words proxies drawn from extant research (document length, reading ease, net tone, forward-looking content, and uncertainty). Stepwise regression yields a parsimonious quality model comprising 10 features that suggest more strategy-related commentary, less focus on growth, and greater language accessibility that promotes cognitive processing (evidenced by more relevancy markers, greater connectivity, more exclusive forms of language, and fewer grammatical words). The model predicts over 70% of shortlisting cases in out-of-sample tests and outperforms a baseline model comprising popular bag-of-words features.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"25 7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128987581","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Earnings Announcements, Realized Volatility and its Components 盈利公告、已实现波动率及其组成部分
Research Methods & Methodology in Accounting eJournal Pub Date : 2019-11-20 DOI: 10.2139/ssrn.3522365
Nikolaj Kirkeby Niebuhr
{"title":"Earnings Announcements, Realized Volatility and its Components","authors":"Nikolaj Kirkeby Niebuhr","doi":"10.2139/ssrn.3522365","DOIUrl":"https://doi.org/10.2139/ssrn.3522365","url":null,"abstract":"I suggest and apply methodology for analyzing a consistent and non-parametric estimator of the integrated variance, the realized volatility, around earnings announcements. Modeling expected realized volatility as the out-of-sample forecast from a HAR model, I define the abnormal realized volatility as the difference between the actual and expected realized volatility. I find that the realized volatility is abnormally high throughout the event period, rejecting the semi-efficient market hypothesis. I then decompose the realized volatility into a continuous- and jump component to analyze what drives the volatility increase at the earnings announcement. The jump component of volatility is only abnormally high on the day of the earnings announcement and the subsequent day, capturing the burst of information. If one accepts the jump component of volatility as the best measure of the information effect, my results are then in line with prior literature, suggesting that the semi-efficient market hypothesis can not be rejected.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128260413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Measuring Tax Authority Monitoring 税务机关监控
Research Methods & Methodology in Accounting eJournal Pub Date : 2019-10-17 DOI: 10.2139/ssrn.3361114
Andrew R. Finley, James Stekelberg
{"title":"Measuring Tax Authority Monitoring","authors":"Andrew R. Finley, James Stekelberg","doi":"10.2139/ssrn.3361114","DOIUrl":"https://doi.org/10.2139/ssrn.3361114","url":null,"abstract":"Despite growing academic interest in tax authority monitoring, the literature remains lacking a summary measure of realized tax authority monitoring that can be constructed from firms’ publicly available financial statement information. The purpose of this study is to develop such a measure. Specifically, we view unrecognized tax benefit (UTB) releases due to settlements with the tax authority to indicate greater tax authority monitoring, and UTB releases due to lapses in the statute of limitations to indicate lesser tax authority monitoring. Among other tests, we validate a new measure of tax authority monitoring utilizing data from UTB releases by documenting its positive associations with predicted determinants of tax authority monitoring and by showing that it varies across time in expected ways. We believe our measure should be useful to future researchers studying tax authority monitoring in a variety of settings.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127153926","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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