International Journal of Accounting & Information Management最新文献_第8页

The impact of audit characteristics, audit fees on classification shifting: evidence from Germany 审计特征、审计费用对分类转移的影响:来自德国的证据

International Journal of Accounting & Information Management Pub Date : 2022-04-12 DOI: 10.1108/ijaim-12-2021-0252

M. Usman, Ernest Ezeani, R. Salem, Xiaobao Song

{"title":"The impact of audit characteristics, audit fees on classification shifting: evidence from Germany","authors":"M. Usman, Ernest Ezeani, R. Salem, Xiaobao Song","doi":"10.1108/ijaim-12-2021-0252","DOIUrl":"https://doi.org/10.1108/ijaim-12-2021-0252","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine the relationship between audit characteristics (ACs) and audit fees on classification shifting (CS) among German-listed non-financial firms.\u0000\u0000\u0000Design/methodology/approach\u0000Using a sample of 130 German-listed (Deutscher Aktienindex, Mid Cap dax and Small caps Index) firms from 2010 until 2019, this study investigated the impact of audit committee size, audit committee meetings, audit committee financial expertise and audit fees on CS.\u0000\u0000\u0000Findings\u0000This study found the evidence of CS, meaning that managers misclassify recurring expenses in the income statement into non-recurring expenses to inflate core earnings. This study also found that the audit fee ratio, audit committee financial expertise and frequency of audit meetings are negatively associated with CS among German-listed firms. However, the audit committee size does not influence CS.\u0000\u0000\u0000Research limitations/implications\u0000This study will help the board improve its internal auditing practices and provide essential information to investors to assess how ACs affect the quality of financial reporting.\u0000\u0000\u0000Originality/value\u0000This study focused on a bank-oriented economy, i.e. Germany, with lower investor protection and low transparency. This paper documents new evidence on how ACs and audit fees impact CS among German firms, as most of the previous studies on CS mainly focused on market-oriented economies such as the UK and the USA.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129451151","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: 11

Determinants of wine firms’ performance: the Iberian case using panel data 葡萄酒公司业绩的决定因素:使用面板数据的伊比利亚案例

International Journal of Accounting & Information Management Pub Date : 2022-04-07 DOI: 10.1108/ijaim-10-2021-0203

E. Neves, Antônio Dias, Miguel H. Ferreira, Carla Henriques

{"title":"Determinants of wine firms’ performance: the Iberian case using panel data","authors":"E. Neves, Antônio Dias, Miguel H. Ferreira, Carla Henriques","doi":"10.1108/ijaim-10-2021-0203","DOIUrl":"https://doi.org/10.1108/ijaim-10-2021-0203","url":null,"abstract":"\u0000Purpose\u0000In the macroeconomic environment of the Iberian Peninsula, this paper aims to understand which factors, intrinsic to management, affect the performance of wine companies.\u0000\u0000\u0000Design/methodology/approach\u0000The sample comprises 3,113 wine Iberian companies between 2011 and 2018. This study has used the panel data methodology, specifically the generalized method of moments system estimation method of Arellano and Bond (1991); Arellano and Bover (1995); and Blundell and Bond (1998) to test the hypotheses proposed.\u0000\u0000\u0000Findings\u0000Using return on assets (ROA) and sales growth as measures of corporate performance, this study’s results suggest that sales growth is the variable that has the most significant determining factors, both specific to the company and given the macroeconomic environment. Investors and civil society well understand the meaning of sales growth, namely, in a sector close to the final consumer. When using ROA as a dependent variable, the results suggest that because it is a pure management variable, the manager tends to be more concerned with maintaining adequate levels of economic profitability to ensure sustainability and future solvency, without giving prominence to the macroeconomic environment.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this is the first time that a study has been carried out in the Iberian Peninsula on the wine industry using ROA and sales growth as measures of corporate performance. This study shows that sales growth is a measure traditionally known to external stakeholders, and to that extent, its determining factors are the variables that these players most value in the market.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115496910","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: 5

On the likelihood and type of merger and acquisition in the US listed companies: the role of females on the board 论美国上市公司并购的可能性和类型:女性在董事会中的作用

International Journal of Accounting & Information Management Pub Date : 2022-04-04 DOI: 10.1108/ijaim-10-2021-0205

Yousry Ahmed, Yu Song, Mohamed Elsayed

{"title":"On the likelihood and type of merger and acquisition in the US listed companies: the role of females on the board","authors":"Yousry Ahmed, Yu Song, Mohamed Elsayed","doi":"10.1108/ijaim-10-2021-0205","DOIUrl":"https://doi.org/10.1108/ijaim-10-2021-0205","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine whether and how females on the board of directors affect US-listed companies’ merger and acquisition (M&A) decisions. Specifically, the paper concerns the impact of females in the boardroom on the likelihood and type of M&A deals (i.e. foreign vs domestic acquisitions and listed vs unlisted acquisitions).\u0000\u0000\u0000Design/methodology/approach\u0000Archival data of M&A deals using a sample of 17,899 firm-year observations of the US public companies from 2012 to 2018 are collected and examined using probit and logit models.\u0000\u0000\u0000Findings\u0000This paper offers three main results supporting the propositions of the behavioral consistency theory. First, female directors are negatively associated with the likelihood of making the acquisition. Second, female directors are positively associated with acquiring domestic rather than foreign targets. Third, female directors are positively associated with acquiring listed rather than unlisted targets.\u0000\u0000\u0000Research limitations/implications\u0000The findings provide additional evidence-based insights into the debate about diversity on boards with the aim of informing policy and offering practical recommendations for the effective implementation of gender diversity on the boards of companies.\u0000\u0000\u0000Originality/value\u0000Overall, consistent with the premise of behavioral theory, the results expand the literature on gender diversity by augmenting the argument that females’ behavior in corporate policies is viewed as opposition to change and a tendency toward risk aversion and thus, influences companies’ strategic investment decisions, such as M&A.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117172881","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: 4

Determinants of eXtensible business reporting language adoption: an institutional perspective 采用可扩展业务报告语言的决定因素:制度视角

International Journal of Accounting & Information Management Pub Date : 2022-03-30 DOI: 10.1108/ijaim-11-2021-0242

Hela Borgi, V. Tawiah

{"title":"Determinants of eXtensible business reporting language adoption: an institutional perspective","authors":"Hela Borgi, V. Tawiah","doi":"10.1108/ijaim-11-2021-0242","DOIUrl":"https://doi.org/10.1108/ijaim-11-2021-0242","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine the institutional factors that influence the adoption of eXtensible Business Reporting Language (XBRL) at the country level.\u0000\u0000\u0000Design/methodology/approach\u0000The authors use a large sample of 175 developed and developing countries over 14 years. Data is obtained from different sources including, World Development Indicators, the Reports on the Observance of Standards and Codes (ROSC) website and the Quality of Government database.\u0000\u0000\u0000Findings\u0000The results highlight the significance of coercive, mimetic and normative pressures in terms of ROSC reports, the extent of accounting globalisation and education. However, in further analyses, the authors found that coercive pressure is pronounced in developing countries. Nevertheless, mimetic pressure is an important, influential factor for all countries regardless of their status as developed or developing.\u0000\u0000\u0000Originality/value\u0000This study responds to the lack of research on the country-level factors of countries’ adoption of XBRL. The present study contributes to the literature by providing additional evidence on the country-level factors influencing XBRL adoption. Using the institutional theory, the authors provide a better understanding of the global diffusion of XBRL, which has attracted little attention. The study also complements prior literature on the adoption of international accounting and financial reporting practices.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125958823","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: 4

Management or market variables in the assessment of corporate performance? Evidence on a bank-based system 企业绩效评估中的管理变量还是市场变量?基于银行体系的证据

International Journal of Accounting & Information Management Pub Date : 2022-03-29 DOI: 10.1108/ijaim-12-2021-0251

M. E. Neves, Elisabete S. Vieira, Z. Serrasqueiro

{"title":"Management or market variables in the assessment of corporate performance? Evidence on a bank-based system","authors":"M. E. Neves, Elisabete S. Vieira, Z. Serrasqueiro","doi":"10.1108/ijaim-12-2021-0251","DOIUrl":"https://doi.org/10.1108/ijaim-12-2021-0251","url":null,"abstract":"\u0000Purpose\u0000This paper aims to study the influence of some company-specific characteristics, corporate governance factors and macroeconomic factors on the Portuguese companies’ performance.\u0000\u0000\u0000Design/methodology/approach\u0000To achieve this aim, the authors have used data from 39 Euronext Lisbon companies for the period between 2014 and 2019. The authors used panel data methodology, specifically the generalized method of moments estimation method by Arellano and Bover (1995) and Blundell and Bond (1998).\u0000\u0000\u0000Findings\u0000The results point out that the sign and significance of the determinants of corporate performance change depending on the variable used to measure performance. The Tobin’s Q variable, as a market variable and variable of interest to potential investors, is explained by some corporate governance variables and company-specific factors. Specifically, potential investors are confident in the leadership power of the chief executive office (CEO) and the members of the Board of Directors, which contributes positively to corporate performance. However, the firms’ age has a negative impact on Tobin’s Q. Considering an accounting variable managed internally by the organizations, the results show that return on assets is negatively influenced by leverage, and positively affected by CEO duality, which the manager believes is decisive to maintain performance levels.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this study is the first to analyze specific characteristics of companies and corporate governance factors, in a specific macroeconomic environment of high dependence on banking, considering the nonlinear effect of company age on company performance.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128687822","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: 5

Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standard adoption evidence from an emerging capital market 公司治理与年度报告中的自愿披露:来自新兴资本市场的后国际财务报告准则采用证据

International Journal of Accounting & Information Management Pub Date : 2022-03-23 DOI: 10.1108/ijaim-10-2021-0220

Richard Nana Boateng, V. Tawiah, G. Tackie

{"title":"Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standard adoption evidence from an emerging capital market","authors":"Richard Nana Boateng, V. Tawiah, G. Tackie","doi":"10.1108/ijaim-10-2021-0220","DOIUrl":"https://doi.org/10.1108/ijaim-10-2021-0220","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to provide an empirical evidence concerning the influence of Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standards adoption evidence from an emerging capital market.\u0000\u0000\u0000Design/methodology/approach\u0000Data were collected from the annual reports of all 22 listed non-financial firms over a five-year period. Using content analysis, the audited annual reports of the firms were scored on the extent of overall and four specific types of voluntary disclosures made. The panel data obtained were analyzed using a generalized ordinary least squares regression model.\u0000\u0000\u0000Findings\u0000The findings of the study show that voluntary disclosures among the firms are low even after the adoption of IFRS. Corporate governance attributes of board size and board leadership structure are significant determinants of the extent of voluntary disclosures made by the firms. However, board independence and auditor type exhibit only a significant positive effect on voluntary financial and forward-looking information disclosures.\u0000\u0000\u0000Research limitations/implications\u0000Firms’ voluntary information disclosure and governance variables were restricted to those in annual reports, which may partially reflect the reality of firms’ disclosure and governance practices.\u0000\u0000\u0000Practical implications\u0000The present study offers useful insights to regulators of the capital market to strengthen monitoring of firms to ensure strict adherence to corporate governance best practice guidelines as a means of improving information environment.\u0000\u0000\u0000Originality/value\u0000This study is one of the very few ones in Africa, especially in the context of Ghana Stock Exchange, to use post-IFRS data and examine a disaggregated voluntary disclosure by firms.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130766819","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: 16

Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage 股权集中度与新冠肺炎信息披露:企业杠杆的中介作用

International Journal of Accounting & Information Management Pub Date : 2022-03-18 DOI: 10.1108/ijaim-10-2021-0202

Khaldoon Albitar, Mahmoud Elmarzouky, K. Hussainey

{"title":"Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage","authors":"Khaldoon Albitar, Mahmoud Elmarzouky, K. Hussainey","doi":"10.1108/ijaim-10-2021-0202","DOIUrl":"https://doi.org/10.1108/ijaim-10-2021-0202","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine the impact of ownership concentration on Covid-19 disclosure in the narrative sections of corporate annual reports. It also explores the mediating role of corporate leverage on the ownership concentration–Covid-19 disclosure relationship.\u0000\u0000\u0000Design/methodology/approach\u0000This paper uses automated textual analysis to measure Covid-19 disclosure in annual reports. It also applies different regression models to test the research hypotheses and to address the endogeneity problem. It uses univariate and multivariate analyses through correlations and ordinary least squares.\u0000\u0000\u0000Findings\u0000The analysis shows that ownership concentration has a negative impact on Covid-19 disclosure. It also shows that corporate leverage negatively affects Covid-19 disclosure, and it has a partial mediating effect on the ownership concentration–Covid-19 disclosure relationship.\u0000\u0000\u0000Practical implications\u0000The results offer important practical implications for the government, management, shareholders and policymakers. For example, corporate managers are encouraged to consider small shareholders’ interests and provide a sufficient level of Covid-19 disclosure to avoid violating their rights. Also, the government may consider forming a mechanism for balancing the ownership structure to protect small investors and weaken large shareholders’ tunnelling behaviours.\u0000\u0000\u0000Originality/value\u0000This paper offers two important contributions to governance and disclosure literature. First, it provides new empirical evidence on the relationship between ownership concentration and Covid-19 disclosure. Second, it provides new evidence on the mediating role of the leverage ratio on the ownership concentration–Covid-19 disclosure relationship.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132367581","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: 10

Corporate risk disclosure and key audit matters: the egocentric theory 公司风险披露与关键审计事项:自我中心理论

International Journal of Accounting & Information Management Pub Date : 2022-03-15 DOI: 10.1108/ijaim-10-2021-0213

Mahmoud Elmarzouky, K. Hussainey, Tarek Abdelfattah, Atm Enayet Karim

{"title":"Corporate risk disclosure and key audit matters: the egocentric theory","authors":"Mahmoud Elmarzouky, K. Hussainey, Tarek Abdelfattah, Atm Enayet Karim","doi":"10.1108/ijaim-10-2021-0213","DOIUrl":"https://doi.org/10.1108/ijaim-10-2021-0213","url":null,"abstract":"\u0000Purpose\u0000This paper aims to provide unique interdisciplinary research evidence between the risk information disclosed by auditors and the risk information disclosed by corporate managers. In particular, it investigates the association between the level of risk information disclosed by auditors (key audit matters [KAMs]) and the level of corporate narrative risk disclosure.\u0000\u0000\u0000Design/methodology/approach\u0000The study sample consists of the UK FTSE all-share non-financial firms across six financial years. The authors use a computer-aided textual analysis, and the authors use a bag of words to score the sample annual reports.\u0000\u0000\u0000Findings\u0000The results suggest that KAMs and corporate narrative risk disclosure levels vary across the industries. The authors found a significant positive association between the risk information disclosed by auditors and the risk information disclosed by corporate managers. Also, the authors found that FTSE 100 firms exhibit higher significance between the ongoing concern and the level of narrative risk disclosure.\u0000\u0000\u0000Practical implications\u0000The study approach helps assess the level of management risk reporting behaviour due to the new auditor risk reporting standards. This helps to emphasise how auditors and companies engage and communicate risk-related information to stakeholders. Standard setters should suggest a more detailed reporting framework to protect the shareholders. The unique findings are incredibly beneficial to the regulators, standard setters, investors, creditors, suppliers, customers, decision makers and academics.\u0000\u0000\u0000Originality/value\u0000This paper provides a shred of extraordinary evidence of the impact of auditor risk reporting and management risk reporting. To the best of the authors’ knowledge, no study has yet investigated the corporate narrative disclosure after the new audit standards ISA 700 and ISA 701.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131200062","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: 16

The effect of earnings management on external loan price: evidence from China 盈余管理对外部贷款价格的影响:来自中国的证据

International Journal of Accounting & Information Management Pub Date : 2022-03-15 DOI: 10.1108/ijaim-11-2021-0225

Ronghong Huang, Xiaojun Lin, Xunzhuo Xi, D. Yuen

{"title":"The effect of earnings management on external loan price: evidence from China","authors":"Ronghong Huang, Xiaojun Lin, Xunzhuo Xi, D. Yuen","doi":"10.1108/ijaim-11-2021-0225","DOIUrl":"https://doi.org/10.1108/ijaim-11-2021-0225","url":null,"abstract":"Purpose This paper aims to explore how external creditors assess firms’ financial aggressiveness in China. Design/methodology/approach Using bank loan-specific data, the authors investigate whether firms exhibit greater costs of bank loans when they engage in earnings manipulation and whether this association changes when restrictions on lenders’ compensation are promulgated. Findings The authors find compelling evidence that bank executives charge higher premiums on firms with accrual earnings management to compensate for additional financial risk but do not charge extra loan prices for firms conducting real earnings management (REM). The authors also find that the enactment of Robust Bank Executive Compensation (REBC) enhances the vigilance of bank executives on the overall client firms’ earnings manipulation, with the exception of REM conducted by state-owned firms. Originality/value The authors extend the current literature on the cost of external loans by focusing on bank loans and the influence of REBC. This study offers implications for policymakers in China and other emerging economics to control loan default and financial risk.","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"285 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123307562","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

Corporate governance and corporate social responsibility: new evidence from China 公司治理与企业社会责任:来自中国的新证据

International Journal of Accounting & Information Management Pub Date : 2022-02-25 DOI: 10.1108/ijaim-09-2021-0195

Ahmed Aboud, Xinming Yang

{"title":"Corporate governance and corporate social responsibility: new evidence from China","authors":"Ahmed Aboud, Xinming Yang","doi":"10.1108/ijaim-09-2021-0195","DOIUrl":"https://doi.org/10.1108/ijaim-09-2021-0195","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine the impact of corporate governance on corporate social responsibility (CSR) performance, paying particular attention to modern Chinese businesses. Particularly, it examines how ownership concentration, boards of directors and boards of supervisors affect the quality of CSR performance.\u0000\u0000\u0000Design/methodology/approach\u0000This study employs the regression analysis using a sample from listed companies in Shanghai and Stock Exchanges covering 2014 until 2018.\u0000\u0000\u0000Findings\u0000Using a sample of listed companies in Shanghai and Stock Exchanges, the empirical evidence, A-share listed companies between 2014 and 2018, this empirical investigation demonstrates that corporate governance does indeed have a significant effect on CSR. However, various types of corporate governance mechanisms have differing effects on CSR. The authors find that ownership concentration has a positive impact on CSR performance, while the size of a company’s board of supervisors has a positive impact on CSR performance. By doing so, the authors provide practical implications to users, and regulatory authorities to make better decisions\u0000\u0000\u0000Originality/value\u0000This paper contributes to the existing literature by examining the impact of corporate governance on a company’s abilities to meet its CSR objectives in China. Much of the empirical studies on this issue are centred on the Western world, notably Western Europe and the USA.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"145 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124632406","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: 15

International Journal of Accounting &amp; Information Management最新文献

International Journal of Accounting & Information Management最新文献