发布求助
文献互助 智能选刊 最新文献

Lindner: Accounting (Topic)最新文献

筛选
英文 中文
The Moderating Role of Internal Control in Tax Avoidance: Evidence From a COSO-Based Internal Control Index in China 内部控制对避税的调节作用:来自中国基于coso的内部控制指数的证据
Lindner: Accounting (Topic) Pub Date : 2018-11-29 DOI: 10.2308/ATAX-52408
Hanwen Chen, Daoguang Yang, Xinmin Zhang, Nan Zhou
{"title":"The Moderating Role of Internal Control in Tax Avoidance: Evidence From a COSO-Based Internal Control Index in China","authors":"Hanwen Chen, Daoguang Yang, Xinmin Zhang, Nan Zhou","doi":"10.2308/ATAX-52408","DOIUrl":"https://doi.org/10.2308/ATAX-52408","url":null,"abstract":"\u0000 We study the role of internal control in tax avoidance by evaluating the efficacy of the COSO framework in tax risk management. First, we use a comprehensive COSO-based index in China that covers a firm's internal control over not only financial reporting, but also operations and compliance. Second, we perform quantile regressions to account for the entire tax avoidance distribution. These two key features enable us to find a nonlinear relation between internal control and tax avoidance, with the former having a moderating effect on the latter. Specifically, we show that internal control quality enhances tax avoidance for under-sheltered firms but curbs tax avoidance for over-sheltered firms. This nonlinear pattern continues to hold when we decompose internal control into its five COSO components. Moreover, the moderating role of internal control in tax avoidance alleviates tax volatility, supporting the accounting firms' recommendation to use COSO-based internal control in tax risk management.\u0000 JEL Classifications: H26; G32; M42.","PeriodicalId":403175,"journal":{"name":"Lindner: Accounting (Topic)","volume":"200 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130354745","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: 22
The Governance Transfer of Blockholders: Evidence from Block Acquisitions and Earnings Management around the World 大股东的治理转移:来自全球大股东收购和盈余管理的证据
Lindner: Accounting (Topic) Pub Date : 2017-06-12 DOI: 10.2139/ssrn.2319519
Lili Dai, Ravi Dharwadkar, Linna Shi, Bohui Zhang
{"title":"The Governance Transfer of Blockholders: Evidence from Block Acquisitions and Earnings Management around the World","authors":"Lili Dai, Ravi Dharwadkar, Linna Shi, Bohui Zhang","doi":"10.2139/ssrn.2319519","DOIUrl":"https://doi.org/10.2139/ssrn.2319519","url":null,"abstract":"We examine the governance transfer effect of corporate blockholders in a sample of 892 block acquisitions across 42 countries from 1990 to 2008. Using earnings management as a proxy for corporate governance outcome, we find that target firms' earnings management is aligned with that of block acquirers after acquisitions, implying that blockholders transfer their own governance quality to investee firms. We further identify three economic mechanisms that underlie the governance transfer effect, namely, monitoring effectiveness, monitoring cost, and monitoring environment. Our findings provide new insights into the governance role of blockholders.","PeriodicalId":403175,"journal":{"name":"Lindner: Accounting (Topic)","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121134224","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
Do Peer Warnings Affect CEO Compensation? 同事警告会影响CEO薪酬吗?
Lindner: Accounting (Topic) Pub Date : 2017-05-10 DOI: 10.2308/ACCH-51836
M. Darrough, Linna Shi, Ping Wang
{"title":"Do Peer Warnings Affect CEO Compensation?","authors":"M. Darrough, Linna Shi, Ping Wang","doi":"10.2308/ACCH-51836","DOIUrl":"https://doi.org/10.2308/ACCH-51836","url":null,"abstract":"SYNOPSIS: In this study, focusing on the period 1996–2010, we conduct an empirical investigation of how warnings by industry peer firms about future earnings affect CEO compensation structure. These warnings contain information about the industry, signaling dim industry prospects and possibly triggering negative spillovers on stock prices. We predict that firms respond to industry-wide negative information by changing the compensation mix to make it more future oriented and by reducing pay-performance sensitivity to shield CEOs from negative factors beyond their control. We find that (1) for firms that issue warnings, peer warnings are associated with a reduction in pay-performance sensitivity; and (2) for firms that do not issue warnings, peer warnings are associated with a modification in compensation mix, such that it becomes more equity based and future oriented, similar to the adjustment made to CEO compensation in the wake of self-warnings. Our results are robust to different definitions of warnings...","PeriodicalId":403175,"journal":{"name":"Lindner: Accounting (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129006055","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
A Modified Dechow and Dichev (2002) Model with Cash Flow Forecasts 修正的Dechow和Dichev(2002)现金流量预测模型
Lindner: Accounting (Topic) Pub Date : 2013-05-14 DOI: 10.2139/ssrn.2144239
Linna Shi, Nan Zhou
{"title":"A Modified Dechow and Dichev (2002) Model with Cash Flow Forecasts","authors":"Linna Shi, Nan Zhou","doi":"10.2139/ssrn.2144239","DOIUrl":"https://doi.org/10.2139/ssrn.2144239","url":null,"abstract":"We propose a modification to the Dechow and Dichev (2002) model (DD hereafter) by replacing realized next-period cash flows with forecasted future cash flows. We first theorize the relation between the modified- and original DD model and that between abnormal accruals from the modified DD model and future stock returns. Our empirical evidence shows that the accruals quality from the modified DD model is associated with established measures of earnings quality. Further, we find that the residuals from the modified DD model, especially under information asymmetry, are predictive of future size-adjusted returns, matching the performance from Jones-type models. Overall, our modified DD model without the foresight requirement is as effective as the original DD model in measuring earnings quality. More importantly, expanding the usefulness of the DD model, our model can estimate the current-year information on earnings management and allow investors to predict stock returns.","PeriodicalId":403175,"journal":{"name":"Lindner: Accounting (Topic)","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117064669","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 Audit Reporting Model: Current Research Synthesis and Implications 审计报告模式:当前研究综述及启示
Lindner: Accounting (Topic) Pub Date : 2012-08-30 DOI: 10.2308/AJPT-50294
Theodore J. Mock, J. Bedard, P. Coram, S. Davis, Reza Espahbodi, Rick C. Warne
{"title":"The Audit Reporting Model: Current Research Synthesis and Implications","authors":"Theodore J. Mock, J. Bedard, P. Coram, S. Davis, Reza Espahbodi, Rick C. Warne","doi":"10.2308/AJPT-50294","DOIUrl":"https://doi.org/10.2308/AJPT-50294","url":null,"abstract":"SUMMARY:  This research synthesis evaluates relevant research concerning the audit report. For too long, there has been a significant “expectations gap” between what financial statement users expect an audit is delivering and what the audit profession believes it is providing. This gap becomes particularly problematic for auditors when there is a “business crisis” and attention is directed to the role of the auditor. Two related gaps are considered in this synthesis, a communications gap, and an information gap. All of these gaps relate to the demand for, understanding of, and use of auditor communications, which is the focus of this synthesis. Our synthesis is driven by two primary research questions: What do financial statement users perceive as information that should be communicated, and what does research show to be the effects on users of existing and other auditor communications currently being considered? As we discuss in detail, prior research does address many aspects of these two questions, but...","PeriodicalId":403175,"journal":{"name":"Lindner: Accounting (Topic)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121671043","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: 150
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信