Journal of Financial Reporting最新文献_第10页

Web-Based financial reporting : an interpretative model for corporate communications on social media 基于网络的财务报告:社会媒体上企业传播的解释模型

IF 1.5

Journal of Financial Reporting Pub Date : 2017-01-01 DOI: 10.3280/FR2016-002004

P. Ramassa, C. Fabio

{"title":"Web-Based financial reporting : an interpretative model for corporate communications on social media","authors":"P. Ramassa, C. Fabio","doi":"10.3280/FR2016-002004","DOIUrl":"https://doi.org/10.3280/FR2016-002004","url":null,"abstract":"This paper aims at contributing to financial reporting literature by proposing a conceptual interpretative model to analyse the corporate use of social media for financial communication purposes. In this perspective, the FIRE model provides a framework to study social media shifting the focus on the distinctive features that might enhance web investor relations. The model highlights these features through four building blocks: (i) firm identity (F); (ii) information posting (I); (iii) reputation (R); and (iv) exchange and diffusion (E). They represent key aspects to explore corporate communication activities and might offer a framework to interpret to what degree corporate web financial reporting exploits the potential of social media. Accordingly, the paper proposes metrics based on this model aimed at capturing the interactivity of corporate communications via social media, with a particular focus on web financial reporting. It tries to show the potential of this model by illustrating an exploratory empirical analysis investigating to what extent companies use social media for financial reporting purposes and whether firms are taking advantage of Twitter distinctive features of interaction and diffusion.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":"14 1","pages":"79-112"},"PeriodicalIF":1.5,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76660288","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

Commentary. Research and practice in accounting: A collaborative perspective 评论。会计研究与实践:合作视角

IF 1.5

Journal of Financial Reporting Pub Date : 2016-11-01 DOI: 10.3280/FR2016-001007

Allister Wilson

引用次数: 0

The "Real" Impact Factor: Reflections on the Impact of the Research Excellence Framework “真正的”影响因子:卓越研究框架影响的思考

IF 1.5

Journal of Financial Reporting Pub Date : 2016-11-01 DOI: 10.3280/FR2016-001002

J. Broadbent

{"title":"The \"Real\" Impact Factor: Reflections on the Impact of the Research Excellence Framework","authors":"J. Broadbent","doi":"10.3280/FR2016-001002","DOIUrl":"https://doi.org/10.3280/FR2016-001002","url":null,"abstract":"This paper is an argument for the importance of academics undertaking some (but not only) research that relates to the practical issues faced by practitioners and policy makers and that is geared to achieving impact. It offers a normative argument informed by my experience as a practitioner and an academic and by my experiences in the assessment of impact as part of the UK Research Excellence Framework (REF) in 2014. The paper introduces the nature of the REF and how it was implemented. It also addresses the implications of the performance measurement of impact of REF for Higher Educational Institutions and the individual academics that work within them. In that respect it recognises that performance measures give extrinsic encouragement to particular behaviours. The paper argues that academics should also be intrinsically driven to research that has impact. In order to achieve impact, the paper suggests that we should not see a gap between academics and practitioners, but should instead see practice and academic endeavour as different but complementary elements of the same profession. We should seek to develop better discourses between academics and practitioners and should not attribute greater importance to the views of either party. Instead we should have an engagement that is open to the generation of disagreement as well as agreement but that nevertheless does not see disagreement as the basis for closing down communication.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":"20 1","pages":"15-28"},"PeriodicalIF":1.5,"publicationDate":"2016-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78511850","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

Accounting Research: Relevance Lost 会计研究:相关性缺失

IF 1.5

Journal of Financial Reporting Pub Date : 2016-11-01 DOI: 10.3280/FR2016-001004

A. Higson, Rasha Kassem

引用次数: 1

Who Influences Whom? An Exploratory Analysis of the Interrelations between Accounting Research and the IASB’s Standard Setting Activity 谁影响谁?会计研究与IASB准则制定活动相互关系的探索性分析

IF 1.5

Journal of Financial Reporting Pub Date : 2016-11-01 DOI: 10.3280/FR2016-001005

M. Pizzo, N. Moscariello, Claudio Teodori, Monica Veneziani, Laura Rocca, Alberto Quagli, Elisa Roncagliolo

{"title":"Who Influences Whom? An Exploratory Analysis of the Interrelations between Accounting Research and the IASB’s Standard Setting Activity","authors":"M. Pizzo, N. Moscariello, Claudio Teodori, Monica Veneziani, Laura Rocca, Alberto Quagli, Elisa Roncagliolo","doi":"10.3280/FR2016-001005","DOIUrl":"https://doi.org/10.3280/FR2016-001005","url":null,"abstract":"This study investigates the interrelations between accounting research and the IASB activity. Prior research shows a significant gap between academia, the standard setters and the accounting profession and underlines the failure of academic papers to contribute to accounting practice. Although we find some evidence of the intention of the IASB to fill the gap between accounting theory and practice, our analysis confirms the existence of a significant distance between financial accounting research and the IFRSs. The IASB ‘due process’ definitely influences the academic activity, but the accounting literature does not seem to represent a cornerstone for the IFRSs. Particularly, during the ‘due process’ steps that precede the P.I.R. phase, the IASB only quotes few papers. With the P.I.R. process, the number of research papers analysed by the IASB significantly increases, but it is not yet clear how this ex-post activity might really influence the IFRSs statements. Finally, we find that the traditional academic ranking systems are not a key factor driving the IASB selection of the articles to analyse during the P.I.R. process. This evidence sheds light on the risk of an unfruitful self-referentiality of the accounting academic literature and on the self-feeding nature of the academic world.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":"21 1","pages":"77-94"},"PeriodicalIF":1.5,"publicationDate":"2016-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88129243","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

Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990) 作为松耦合系统的会计理论与会计实践:意大利案例的历史视角(1930-1990)

IF 1.5

Journal of Financial Reporting Pub Date : 2016-11-01 DOI: 10.3280/FR2016-001006

S. Zambon, Laura Girella

{"title":"Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990)","authors":"S. Zambon, Laura Girella","doi":"10.3280/FR2016-001006","DOIUrl":"https://doi.org/10.3280/FR2016-001006","url":null,"abstract":"Despite its crucial role for a practically oriented discipline such as accounting, the relationship between theory and practice in this domain appears to be relatively unexplored, and even more so it is in comparative terms. Adopting a longitudinal approach, the paper aims to investigate this relationship referring to the Italian experience in the period 1930-1990, which is set against the background of a well-known interpretation of the theory-practice interplay proposed for the USA, i.e. the \"market for excuses\" model (Watts and Zimmerman, 1979). In the Italian environment, the relationship between accounting theory and accounting practice shows contents and trajectories which are rather dissimilar from those implied by positive researchers with reference to the American context. In particular, it emerges that in Italy accounting theory, that has an inherent ex ante nature and is encapsulated into a wider institutionally-veined body of knowledge called ‘economia aziendale’, has been in the main detached from practice and operational needs. Thus, Italian theory and practice could be fruitfully described as two loosely coupled systems with occasional and unintended intersections, each of which has its own internal logics and its own \"demand-supply\" dynamics. In this respect, the Watts and Zimmerman’s model denotes a limited explanatory power when applied to contexts - such as the Italian one - presenting socio-economic features, as well as a theoretical tradition, which are distinctively different from the USA.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":"19 1","pages":"95-133"},"PeriodicalIF":1.5,"publicationDate":"2016-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77703575","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

Reflections about Italian academic life in Economia Aziendale and its evolution 《意大利经济》中意大利学术生活及其演变的反思

IF 1.5

Journal of Financial Reporting Pub Date : 2016-04-01 DOI: 10.3280/FR2015-002001

S. Collin

引用次数: 0

Acquisition-type or merger-type accounting? Further insights on transactions involving businesses governed by the same party(-ies) 收购型会计还是合并型会计?关于涉及由同一方管理的企业的交易的进一步见解

IF 1.5

Journal of Financial Reporting Pub Date : 2016-04-01 DOI: 10.3280/FR2015-002005

T. Onesti, Mario Romano, Marco Taliento

引用次数: 1

Corporate governance and information asymmetry between shareholders and lenders: an analysis of Italian listed companies 公司治理与股出方信息不对称:对意大利上市公司的分析

IF 1.5

Journal of Financial Reporting Pub Date : 2016-04-01 DOI: 10.3280/FR2015-002002

S. Pisano, Luigi Lepore, R. Agrifoglio

{"title":"Corporate governance and information asymmetry between shareholders and lenders: an analysis of Italian listed companies","authors":"S. Pisano, Luigi Lepore, R. Agrifoglio","doi":"10.3280/FR2015-002002","DOIUrl":"https://doi.org/10.3280/FR2015-002002","url":null,"abstract":"This paper analyzes the information asymmetry between owner/manager and lenders. More specifically, the research investigates the role of corporate governance mechanisms in reducing the agency costs of debt. The findings show that lenders perceive higher agency costs of debt if the controlling shareholder owns a percentage of capital greater than 66%. Results also show that the presence of independent directors elected by minority shareholders on the board mitigates the agency conflicts between borrowers and lenders. In the same way, the audit committee independence reduces the agency costs of debt. Moreover, the study shows that when the audit committee chairman coincides with the board chairman banks perceive more risk and, therefore, a bigger asymmetry. This coincidence increases the concentration of power in the hands of just one person and this enhances the likelihood of opportunistic actions by the management that could damage lenders. This means that it is costly for companies to concede to just one person too much influence over the board activities, because it reduces the effectiveness of the monitoring role played by independent directors, increasing the information asymmetry between borrowers and lenders.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":"28 1","pages":"27-53"},"PeriodicalIF":1.5,"publicationDate":"2016-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84855890","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

Directive 2013/34/EU, Article 6 An Analysis and some Implications. A Research Note 指令2013/34/EU，第6条:分析和一些影响。研究报告

IF 1.5

Journal of Financial Reporting Pub Date : 2015-08-01 DOI: 10.3280/FR2015-001001

D. Alexander

引用次数: 5