CGN: Disclosure & Accounting Decisions (Topic)最新文献_第4页

Does Internal Control Over Financial Reporting Really Alleviate Agency Conflicts? 财务报告内部控制真的能缓解代理冲突吗?

CGN: Disclosure & Accounting Decisions (Topic) Pub Date : 2017-12-01 DOI: 10.1111/acfi.12198

Baolei Qi, Liuchuang Li, Qing Zhou, Jinghui Sun

引用次数: 23

A Succinct Survey of Disclosure Quality Measurements 披露质量测量的简明调查

CGN: Disclosure & Accounting Decisions (Topic) Pub Date : 2017-09-03 DOI: 10.2139/ssrn.3031472

Chi Keung Man

{"title":"A Succinct Survey of Disclosure Quality Measurements","authors":"Chi Keung Man","doi":"10.2139/ssrn.3031472","DOIUrl":"https://doi.org/10.2139/ssrn.3031472","url":null,"abstract":"This paper is a sequel to prior studies, regarding the most common approaches to measuring CSR quality such as Analysts’ ratings, content or textual analysis, disclosure indices, and the measurement of characteristics such as Auditing and Assurance and Proxies for information quality (e.g. Length, numbers of words, sentences, pages). However, not all of these approaches are appropriate for measuring CSR information quality because CSR disclosures typically contain less financial information and more narratives, as well as more forward-looking information covering a wider range of topics such as human relations, customer relationships and environmental protection. This section explains how three measures, namely quality proxies, disclosure index as well as assurance, which were chosen to measure CSR in this study by drawing on prior studies and conceivable conceptual frameworks. The organization structure of this section is progressive more inclusive here as follows: the section 2 mentions what type of reports being examined in this study, where and how to collect the samples; how quantity approach to measure CSR quality in this study; the section 3 describes how the disclosure indices to measure CSR quality; then, measuring CSR quality through assurance is described; The last section concludes the whole.","PeriodicalId":355269,"journal":{"name":"CGN: Disclosure & Accounting Decisions (Topic)","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124316836","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 Guidance and Corporate Diversification 盈利指引和公司多元化

CGN: Disclosure & Accounting Decisions (Topic) Pub Date : 2017-07-12 DOI: 10.2139/ssrn.3001291

D. Monk

引用次数: 4

The Value of Confession: Admitting Mistakes to Build Reputation 忏悔的价值:承认错误建立声誉

CGN: Disclosure & Accounting Decisions (Topic) Pub Date : 2017-07-11 DOI: 10.2139/ssrn.1702444

Carlos Corona, R. Randhawa

引用次数: 23

Linguistic Complexity in Firm Disclosures: Obfuscation or Information? 公司信息披露中的语言复杂性:混淆还是信息?

CGN: Disclosure & Accounting Decisions (Topic) Pub Date : 2017-06-14 DOI: 10.2139/ssrn.2375424

Brian J. Bushee, Ian D. Gow, Daniel J. Taylor

引用次数: 131

Does Company Reputation Matter for Voluntary Disclosure Quality? Evidence from Management Earnings Forecasts 公司声誉对自愿信息披露质量有影响吗?来自管理层盈利预测的证据

CGN: Disclosure & Accounting Decisions (Topic) Pub Date : 2017-03-01 DOI: 10.2139/ssrn.2034378

Ying Cao, Cory A. Cassell, Linda A. Myers, Thomas C. Omer

{"title":"Does Company Reputation Matter for Voluntary Disclosure Quality? Evidence from Management Earnings Forecasts","authors":"Ying Cao, Cory A. Cassell, Linda A. Myers, Thomas C. Omer","doi":"10.2139/ssrn.2034378","DOIUrl":"https://doi.org/10.2139/ssrn.2034378","url":null,"abstract":"In this study, we explore the association between company reputation and voluntary disclosure quality as proxied for by the issuance and characteristics of management earnings forecasts. We follow prior literature and proxy for company reputation using measures based on Fortune’s America’s Most Admired Companies List. We find that companies with higher reputations are more likely to issue earnings forecasts, and forecast earnings more frequently. We also find that for the subsample of companies selected to the Most Admired List, earnings forecasts issued by higher reputation companies are more accurate. We provide supporting results from a battery of sensitivity analyses designed to alleviate concerns related to potential endogeneity, the influence of managerial ability, and the influence of information demand. Our study contributes to the voluntary disclosure literature by identifying a unique factor that motivates companies to voluntarily disclose better forward-looking information, and to the reputation literature by demonstrating the effect of company reputation on company efforts to reduce information asymmetry with stakeholders.","PeriodicalId":355269,"journal":{"name":"CGN: Disclosure & Accounting Decisions (Topic)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126059756","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

Regulating Self-Regulation? The Politics and Effects of Mandatory CSR Disclosure in Comparison 调节自律吗?强制性企业社会责任披露的政治与效果比较

CGN: Disclosure & Accounting Decisions (Topic) Pub Date : 2017-02-28 DOI: 10.2139/ssrn.2925055

Gregory Jackson, Julia Bartosch, Daniel Kinderman, J. Knudsen, E. Avetisyan

{"title":"Regulating Self-Regulation? The Politics and Effects of Mandatory CSR Disclosure in Comparison","authors":"Gregory Jackson, Julia Bartosch, Daniel Kinderman, J. Knudsen, E. Avetisyan","doi":"10.2139/ssrn.2925055","DOIUrl":"https://doi.org/10.2139/ssrn.2925055","url":null,"abstract":"The literature on new forms of governance suggests important trade-offs regarding the role of government in relation to corporate social responsibility (CSR) activities. Theories associate state regulation with clear minimum standards and high compliance, but also suggest advantages of self-regulatory approaches that allow greater flexibility and support best-practices. Given these potential trade-offs, France, Denmark, and the UK were pioneers of a hybrid approach: mandatory non-financial disclosure (NFD). This article shows that despite the different motivations for mandatory NFD in these countries, the disclosure requirements are “soft” and flexible – acknowledging demands from business “that one size regulation doesn’t fit all.” The article further examines the effects of these regulations on CSR activities in 24 OECD countries using the Asset4 ESG database. Our analysis shows that firms in countries with mandatory non-financial disclosure adopt significantly more CSR activities. However, our analysis also highlights that mandatory disclosure decreases the variance between firm activities, contrary to arguments about flexibility. Furthermore, it does not lead to a decline in corporate irresponsibility. These results have implications for our understanding of regulatory trade-offs and how to promote more effective forms of CSR.","PeriodicalId":355269,"journal":{"name":"CGN: Disclosure & Accounting Decisions (Topic)","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124808494","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: 8

Corporate Governance Mechanisms and Earnings Management in Nigerian Food Product Companies 尼日利亚食品公司的公司治理机制与盈余管理

CGN: Disclosure & Accounting Decisions (Topic) Pub Date : 2017-02-27 DOI: 10.20474/jabs-3.1.1

Igodo Ogbonnaya Eze

{"title":"Corporate Governance Mechanisms and Earnings Management in Nigerian Food Product Companies","authors":"Igodo Ogbonnaya Eze","doi":"10.20474/jabs-3.1.1","DOIUrl":"https://doi.org/10.20474/jabs-3.1.1","url":null,"abstract":"One of the major challenges facing investors now is how to mitigate earnings management. Therefore, this research paper tries to find out whether this can be achieved through the application of corporate governance mechanisms. A sample of six (6) firms was selected out of eleven (11) firms in the Nigerian food product firms. The data were sourced from yearly report and account of selected firms for a period of twelve years (12), starting from 2003 to 2014. Descriptive statistics and correlation technique were employed in the analysis of data collected. A panel data regression technique was used because the data had time series and cross sectional attributes. It was found that board meeting has negative impact on earnings management; board gender and institutional ownership have negative relationship with earnings management while audit committee meeting has positive impact on earnings management. Size of the firm which is the control variable has positive effect on earnings management. The findings support the application of corporate governance principles as they motivate institutions to ensure that earnings management practice in Nigerian food product firms is adequately supervised. The study adopts agency theory which believes in bringing managers and shareholders to have a common understanding, thereby reducing agency cost. Therefore, the study recommends that institutional shareholdings should be encouraged as this would help to reduce the extent of earnings management in Nigerian food product firms.","PeriodicalId":355269,"journal":{"name":"CGN: Disclosure & Accounting Decisions (Topic)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117076013","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

Direct Evidence on the Informational Properties of Earnings in Loan Contracts 贷款合同收益信息属性的直接证据

CGN: Disclosure & Accounting Decisions (Topic) Pub Date : 2017-01-31 DOI: 10.2139/ssrn.2494360

Scott D. Dyreng, Rahul Vashishtha, Joseph P. Weber

引用次数: 62

GAAP as Ineffective Legal Defense of Financial Reporting: Implications for Truthfulness, Auditability, and the IASB's Proposed 2015 Conceptual Framework GAAP作为财务报告的无效法律辩护:对真实性、可审计性和IASB建议的2015年概念框架的影响

CGN: Disclosure & Accounting Decisions (Topic) Pub Date : 2017-01-13 DOI: 10.2139/ssrn.2899074

Wally J. Smieliauskas, R. Craig, J. Amernic

引用次数: 2