Journal of Financial Reporting最新文献_第2页

Forecast Rounding, Forecast Uncertainty, Managers’ Language, and Investors’ Judgments 预测舍入、预测不确定性、经理人语言与投资者判断

IF 1.5

Journal of Financial Reporting Pub Date : 2023-08-08 DOI: 10.2308/jfr-2020-002

Jessica L. Buchanan, M. D. Piercey

引用次数: 0

Free Cash Flow Disclosure in Earnings Announcements 盈余公告中的自由现金流量披露

IF 1.5

Journal of Financial Reporting Pub Date : 2023-08-03 DOI: 10.2308/jfr-2020-010

Katharine Adame, Jennifer L. Koski, Katie Lem, Sarah E. McVay

引用次数: 0

Control Variables in Interactive Models 交互模型中的控制变量

IF 1.5

Journal of Financial Reporting Pub Date : 2023-08-03 DOI: 10.2308/jfr-2021-023

E. dehaan, James R. Moon, Jonathan E. Shipman, Quinn T. Swanquist, Robert L. Whited

引用次数: 1

Equity Crowdfunding and Offering Page Disclosure 股权众筹和发售页面披露

IF 1.5

Journal of Financial Reporting Pub Date : 2023-07-07 DOI: 10.2308/jfr-2021-011

John M. Aland

引用次数: 0

Managing cyber risk in the financial sector: Insights from a case study 管理金融部门的网络风险:来自案例研究的见解

IF 1.5

Journal of Financial Reporting Pub Date : 2023-07-01 DOI: 10.3280/fr2023-001004

Chiara Crovini, Pier Luigi Marchini

{"title":"Managing cyber risk in the financial sector: Insights from a case study","authors":"Chiara Crovini, Pier Luigi Marchini","doi":"10.3280/fr2023-001004","DOIUrl":"https://doi.org/10.3280/fr2023-001004","url":null,"abstract":"Purpose: This article focuses on cyber risk as an emerging issue within the risk management process and the internal control system in the financial sector. It in-vestigates whether cyber risk management (CRM) is (dis)integrated into traditional enterprise risk management (ERM) and analyzes the external dynamics affecting the CRM design. Design/methodology/approach: This article draws upon institutional theory and the concept of boundary objects. The research examines a listed Italian bank and gathers the data from semi-structured interviews, direct observations, meet-ings, and archival sources. Findings: The findings underline that cyber risk rationale plays a crucial role in the CRM process. The interplay between institutional complexity and the need to manage cyber risk is critical for a bank to have a stable and flexible infrastructure. The knowledge boundaries related to the cyber risk culture require further cyber risk talk. Originality/value: This research furthers the understanding of cyber risk and CRM as an integral part of the ERM and internal control systems in the financial sector, in which there is a shortage of case studies. The financial sector is highly regulated, and managing cyber risk has become crucial as banks usually deal with enormous amounts of personal and sensitive data stored on networks and in the cloud. Practical implications: This case study emphasizes the crucial role of CRM in the identification and reporting of cyber risk information in annual reports.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86457967","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

CSR disclosure in banking: A qualitative literature review 银行业社会责任披露:质性文献回顾

IF 1.5

Journal of Financial Reporting Pub Date : 2023-07-01 DOI: 10.3280/fr2023-001001

P. de Andres, Salvatore Polizzi, Enzo Scannella, Nuria Suárez

{"title":"CSR disclosure in banking: A qualitative literature review","authors":"P. de Andres, Salvatore Polizzi, Enzo Scannella, Nuria Suárez","doi":"10.3280/fr2023-001001","DOIUrl":"https://doi.org/10.3280/fr2023-001001","url":null,"abstract":"Purpose: This paper reviews the literature on corporate social responsibility (CSR) disclosure in banking to identify the most relevant aspects analyzed to date and avenues for future research. The CSR concept is key in the banking industry and banks are pushed to improve their social and environmental performance, and to disclose information about CSR in their financial and non-financial reports. Design/methodology/approach: This paper adopts a mixed literature review approach, based on a qualitative analysis of the literature and complemented by some structured systematic analyses. The theoretical frameworks employed in the literature, the time and geographical distribution of the samples analyzed, and the main findings of the studies indexed in Scopus, Web of Science, Google Scholar, and EBSCOhost are also examined. Findings: The findings show that (i) there is a significant gap between the liter-ature focusing on the financial dimension of bank disclosure and that exploring the CSR dimension; (ii) the time horizons analyzed in the empirical literature are concentrated around the 2008-2009 global financial crisis; (iii) the empirical litera-ture mainly focuses on the most developed European, North American and Asian countries. Originality/value: This study contributes to extant literature by describing the state of the art on CSR disclosure in banking and paving the way for future re-search on this topic. A call for research is raised on corruption-related disclosure and the relationship between national economic development and bank transpar-ency, with specific reference to CSR disclosure.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76890245","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

Exploring the accounting community perspective on the "Consultation Paper on Sustainability Reporting" 探讨会计界对《可持续发展报告谘询文件》的看法

IF 1.5

Journal of Financial Reporting Pub Date : 2023-07-01 DOI: 10.3280/fr2023-001003

Cristian Carini, Laura Rocca, Monica Veneziani, Claudio Teodori

{"title":"Exploring the accounting community perspective on the \"Consultation Paper on Sustainability Reporting\"","authors":"Cristian Carini, Laura Rocca, Monica Veneziani, Claudio Teodori","doi":"10.3280/fr2023-001003","DOIUrl":"https://doi.org/10.3280/fr2023-001003","url":null,"abstract":"The International Accounting Standards Board (IASB) in January 2020 is-sued \"Classification of Liabilities as Current or Non-current\", which amended IAS 1 Presentation of Financial Statements. The main purpose of the amend-ments regards the classification of financial liabilities and how to classify them under particular circumstances. The amendments are proposed to be effective for annual reporting periods beginning on or after 1 January 2023, with earlier application permitted. Due to feedback received and enquiries about the classification of financial liabilities with financial covenants, in December 2020 the IFRS Interpretations Committee (IFRIC) published a tentative agenda decision in response to such feedback. Subsequently, in October 2022 the International Accounting Stand-ards Board (IASB) published a document titled \"Non-current Liabilities with Covenants (Amendments to IAS 1)\". The purpose of this document is to clarify the conditions with which an entity must comply within twelve months after the reporting period affect the classification of a liability. The amendments are ef-fective for reporting periods beginning on or after 1 January 2024. The classification of financial liabilities as current or non-current is an im-portant consideration for financial reporting purposes, as it can have a significant impact on a company's financial statements and financial ratios. Current liabili-ties are those that are expected to be settled within one year, while non-current liabilities are those that are expected to be settled beyond that time frame. The purpose of the following review is to analyse the main impacts of the amendments on the classification of the financial liabilities with covenants and the project's history and timeline.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82292406","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

Book Review. Luca Menicacci, Book-Tax Conformity in the IFRS era. Evidence from Italian Listed Companies 书评。Luca Menicacci，《国际财务报告准则时代的账面税收一致性》。来自意大利上市公司的证据

IF 1.5

Journal of Financial Reporting Pub Date : 2023-07-01 DOI: 10.3280/fr2023-001006

G. Greco

引用次数: 0

Dialogue with standard setters. Amendments to IAS 1 regarding non-current liabilities with covenants 与标准制定者对话。《国际会计准则第1号》关于含契约的非流动负债的修订

IF 1.5

Journal of Financial Reporting Pub Date : 2023-07-01 DOI: 10.3280/fr2023-001005

Stefano Bianchi

{"title":"Dialogue with standard setters. Amendments to IAS 1 regarding non-current liabilities with covenants","authors":"Stefano Bianchi","doi":"10.3280/fr2023-001005","DOIUrl":"https://doi.org/10.3280/fr2023-001005","url":null,"abstract":"The International Accounting Standards Board (IASB) in January 2020 is-sued \"Classification of Liabilities as Current or Non-current\", which amended IAS 1 Presentation of Financial Statements. The main purpose of the amend-ments regards the classification of financial liabilities and how to classify them under particular circumstances. The amendments are proposed to be effective for annual reporting periods beginning on or after 1 January 2023, with earlier application permitted. Due to feedback received and enquiries about the classification of financial liabilities with financial covenants, in December 2020 the IFRS Interpretations Committee (IFRIC) published a tentative agenda decision in response to such feedback. Subsequently, in October 2022 the International Accounting Stand-ards Board (IASB) published a document titled \"Non-current Liabilities with Covenants (Amendments to IAS 1)\". The purpose of this document is to clarify the conditions with which an entity must comply within twelve months after the reporting period affect the classification of a liability. The amendments are ef-fective for reporting periods beginning on or after 1 January 2024. The classification of financial liabilities as current or non-current is an im-portant consideration for financial reporting purposes, as it can have a significant impact on a company's financial statements and financial ratios. Current liabili-ties are those that are expected to be settled within one year, while non-current liabilities are those that are expected to be settled beyond that time frame. The purpose of the following review is to analyse the main impacts of the amendments on the classification of the financial liabilities with covenants and the project's history and timeline.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77601262","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

Determinants of Intra-group Interlocking in European listed business groups 欧洲上市企业集团内部连锁的决定因素

IF 1.5

Journal of Financial Reporting Pub Date : 2023-07-01 DOI: 10.3280/fr2023-001002

E. Di Carlo, L. Fattobene, Marco Caiffa

{"title":"Determinants of Intra-group Interlocking in European listed business groups","authors":"E. Di Carlo, L. Fattobene, Marco Caiffa","doi":"10.3280/fr2023-001002","DOIUrl":"https://doi.org/10.3280/fr2023-001002","url":null,"abstract":"Purpose: The phenomenon of Interlocking Directorship within the same busi-ness group (the Intra-group Interlocks, IgI) has received little attention by scholars, especially when the interlocked affiliated-group companies are listed. Focusing on listed business groups, characterized by the presence of at least two affiliated-listed companies, and following the contingency perspective, this study aims to explore the determinants of IgI. Design/methodology/approach: The study analyses the controlling sharehold-er type (family, State, coalitions), the business ties, and the separation between ownership and control, focusing on 315 business groups listed in different Europe-an countries, i.e., Belgium, France, Greece, Italy, Spain, and Portugal. The social network analysis is applied to these groups, to compare the networks that originate from the corporate board of directors. Findings: In groups controlled by the State the density of social links is lower than in those controlled by families and coalitions. The strength of IgI is also relat-ed to the degree of correlation of firms' industries, even if this correlation is influ-enced by the separation between ownership and control and by the country regula-tion that protects minority shareholders. Overall, the results show that for listed groups the agency theory better explains the determinants of the IgI phenomenon. Originality/value: This study contributes to the understanding of why board members of listed parent companies sit (or do not sit) in the listed subsidiary boards. Relying on agency theory and resource dependence theory, it also propos-es a theoretical framework.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86661324","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