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Editorial Policy 编辑政策
Journal of Financial Reporting Pub Date : 2023-05-01 DOI: 10.2308/2380-2154-8-1.99
{"title":"Editorial Policy","authors":"","doi":"10.2308/2380-2154-8-1.99","DOIUrl":"https://doi.org/10.2308/2380-2154-8-1.99","url":null,"abstract":"","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134903289","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
Alignment between Compensation-Contracting and Value-Relevance Roles of Revenues 收入的补偿契约和价值相关角色之间的一致性
Journal of Financial Reporting Pub Date : 2023-05-01 DOI: 10.2308/jfr-2021-024
Hanni Liu, Anup Srivastava, Jennifer Yin
{"title":"Alignment between Compensation-Contracting and Value-Relevance Roles of Revenues","authors":"Hanni Liu, Anup Srivastava, Jennifer Yin","doi":"10.2308/jfr-2021-024","DOIUrl":"https://doi.org/10.2308/jfr-2021-024","url":null,"abstract":"ABSTRACT Revenue is the closest proxy in financial statements for market size and dominance, factors that determine the survival and future profits of modern corporations. Hence, revenue may contain value-relevant information, incremental to information contained in earnings. We find that revenue is used as a performance metric in executive compensation contracts when it provides information on equity valuation beyond the information provided by earnings. We call this occurrence an alignment between revenues’ contracting and the valuation roles. The alignment is higher for firms in newer industries, with investors who focus on revenue targets, with managers who provide revenue guidance, and with analysts who issue revenue forecasts. This alignment seems efficient because revenue is more informative of future profits when it carries higher weight in executive compensation contracts. We conclude that modern corporations increasingly incentivize managers to create new markets and defend existing market shares, in addition to maximizing current profits. JEL Classifications: J3; L2; M41.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135658649","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
Covers and Front Matter 封面及封面
Journal of Financial Reporting Pub Date : 2023-05-01 DOI: 10.2308/2380-2154-8-1.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/2380-2154-8-1.i","DOIUrl":"https://doi.org/10.2308/2380-2154-8-1.i","url":null,"abstract":"","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134903288","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
Good-Bye I/B/E/S (or Not?) 再见I/B/E/S(或不?)
IF 1.5
Journal of Financial Reporting Pub Date : 2023-05-01 DOI: 10.2308/jfr-2021-031
Kelvin K. F. Law
{"title":"Good-Bye I/B/E/S (or Not?)","authors":"Kelvin K. F. Law","doi":"10.2308/jfr-2021-031","DOIUrl":"https://doi.org/10.2308/jfr-2021-031","url":null,"abstract":"\u0000 In October 2018, I/B/E/S claimed to have anonymized the identifications (IDs) of 88 brokers and their analysts in its Detail History Files. This paper examines to what extent the change affects the post-2018 Detail History File. The main findings are as follows. First, there is no evidence of a large-scale ID anonymization for the annual and quarterly EPS forecasts for U.S. firms. Second, the anonymization predominantly affects the forecasts of non-U.S. firms. A significant percentage of forecasts for non-U.S. firms have been anonymized since January 2017 (at least one year earlier than what was claimed). Third, there is no evidence of a large-scale ID reshuffling of forecasts between the 2015 and 2021 Detail History Files. Last, because the anonymization has very little effect on the Recommendations Detail File, I am able to offer detailed steps to reverse engineer the anonymized analyst IDs in the Unadjusted Detail History File.\u0000 JEL Classifications: G00; M41.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74659011","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. Nicola Dalla Via, XBRL for Business Reporting: Reference Framework, Network Analysis, and New Trends, FrancoAngeli, 2020 书评。Nicola Dalla Via，商业报告的XBRL:参考框架、网络分析和新趋势，FrancoAngeli, 2020
IF 1.5
Journal of Financial Reporting Pub Date : 2022-11-01 DOI: 10.3280/fr2022-002006
Roberto Di Pietra, S. Zambon, Andrea Tenucci
{"title":"Book Review. Nicola Dalla Via, XBRL for Business Reporting: Reference Framework, Network Analysis, and New Trends, FrancoAngeli, 2020","authors":"Roberto Di Pietra, S. Zambon, Andrea Tenucci","doi":"10.3280/fr2022-002006","DOIUrl":"https://doi.org/10.3280/fr2022-002006","url":null,"abstract":"","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84379038","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 and Big Data: Trends, opportunities and direction for practitioners and researchers 会计与大数据:从业者与研究者的趋势、机遇与方向
IF 1.5
Journal of Financial Reporting Pub Date : 2022-11-01 DOI: 10.3280/fr2022-002004
Gianluca Gabrielli, Alice Medioli, P. Andrei
{"title":"Accounting and Big Data: Trends, opportunities and direction for practitioners and researchers","authors":"Gianluca Gabrielli, Alice Medioli, P. Andrei","doi":"10.3280/fr2022-002004","DOIUrl":"https://doi.org/10.3280/fr2022-002004","url":null,"abstract":"Big Data, the Internet of Things and Machine Learning are only today starting to be widely used but are already attracting interest. They can generate a significant impact on business management. This article analyses use and exploitation of Big Data by business management, focusing on its role in reshaping accounting information systems. The Internet of Things and Machine Learning play a key role in obtaining insights and value in this complex world. Like other areas of business, the accounting function is showing growing interest in their possible applications. We analyze, from three perspectives, how big data impacts on the accounting role in supporting managers and decision-making process, also with the aim to define future research lines that scholars could explore. An internal perspective focuses on how big data can impact management accounting; an external perspective focuses on a new dimension of financial accounting and disclosure of information; and a third perspective, the control one, fo- cuses on the impact of big data on internal and external audit procedures.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79709008","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
Interdisciplinary research by accounting scholars: An exploratory study 会计学者跨学科研究:一项探索性研究
IF 1.5
Journal of Financial Reporting Pub Date : 2022-11-01 DOI: 10.3280/fr2022-002001
Francesco Giovanni Avallone, Alberto Quagli, P. Ramassa
{"title":"Interdisciplinary research by accounting scholars: An exploratory study","authors":"Francesco Giovanni Avallone, Alberto Quagli, P. Ramassa","doi":"10.3280/fr2022-002001","DOIUrl":"https://doi.org/10.3280/fr2022-002001","url":null,"abstract":"There is a growing consensus around the pivotal role of interdisciplinary research (hereafter IDR) in achieving innovative results and addressing the challenges of modern societies, whose solutions are often beyond the scope of a single discipline. This paper builds on this literature to explore the trends in IDR and its evaluation in research quality assessments in the context of accounting studies by Italian scholars, even in comparison with disciplinary research. This exploratory study covers a da- taset of all articles published by Italian accounting scholars in international journals indexed in Scopus from 1985 to 2015 (1,233 articles). We operationalise IDR as diversity in the subject area of journals where the articles are published and diversity in the disciplinary sector of coauthors. Thus, the novelty of this article is that instead of using a single indicator of IDR, we consider the interaction of two alternative perspectives of analysis. The main findings reveal a relevant increase in disciplinary and interdisciplinary articles, with a comparatively smaller increase for IDR. Additionally, we observe that IDR by Italian accounting scholars is strongly oriented towards medical publi- cations. Regarding quality evaluation, the findings show a significantly higher eval- uation of disciplinary studies compared to IDR according to the criteria followed by the national assessment exercise (VQR). This explorative study contributes to the debate on IDR in two different ways. On the one hand, our study shows a relatively low growth of IDR in the under-re- searched context of social sciences in a non-Anglo-Saxon setting, where national research evaluations have stimulated radical changes in the features and outlets of scientific production. On the other hand, our results are consistent with the view that papers with a clear disciplinary focus receive comparatively higher evaluations be- cause the standards established for assessment are usually defined within the disci- pline.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72798256","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
Minorities' Representativeness on the Board and their Effect on the Level of Compliance with the Italian RPTs Regulation 少数族裔在董事会中的代表性及其对遵守意大利RPTs法规水平的影响
IF 1.5
Journal of Financial Reporting Pub Date : 2022-11-01 DOI: 10.3280/fr2022-002003
Pietro Fera, R. Vinciguerra
{"title":"Minorities' Representativeness on the Board and their Effect on the Level of Compliance with the Italian RPTs Regulation","authors":"Pietro Fera, R. Vinciguerra","doi":"10.3280/fr2022-002003","DOIUrl":"https://doi.org/10.3280/fr2022-002003","url":null,"abstract":"The definition and regulation of related-party transactions (RPTs) depend mainly on the conceptual framework underlying the interpretation of such a phenomenon. While the conflict of interests hypothesis focuses on opportunistic behaviours, the efficient transaction hypothesis suggests that RPTs lead to more efficient. In such a scenario, instead of providing opposite interpretations, the contingency hypothesis considers the potential risks and benefits associated with specific RPTs, i.e. other contex- tual factors and corporate governance mechanisms. Among the latter, independent di- rectors, empowered by the majority of national legislations worldwide, should play a crucial role in spotlighting opportunistic behaviours to the detriment of minorities. However, in light of the many corporate scandals that have stressed the RPTs' issues, practitioners and academics have questioned their effectiveness, especially in contexts characterized by high ownership concentration, while leaving room for the so-called minority directors, i.e. independent directors appointed by minority shareholders. On this matter, aiming to analyse the potential impact of minority directors on the level of procedural compliance for the RPTs' implementation, this empirical study, based on a data set, shows that they represent a more effective tool for the full and strict adoption of the current RPTs regulation, while independent directors fail in their monitoring role and are ineffective in bolstering corporate transparency with regard to RPTs.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83604725","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 impairment test in contexts of socio-economic and financial turbulence 社会经济和金融动荡背景下的减值测试
IF 1.5
Journal of Financial Reporting Pub Date : 2022-11-01 DOI: 10.3280/fr2022-002005
Raffaele Fiume, T. Onesti, M. Vulpiani, Simone Chirchiglia, C. Rossetti
{"title":"The impairment test in contexts of socio-economic and financial turbulence","authors":"Raffaele Fiume, T. Onesti, M. Vulpiani, Simone Chirchiglia, C. Rossetti","doi":"10.3280/fr2022-002005","DOIUrl":"https://doi.org/10.3280/fr2022-002005","url":null,"abstract":"","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79974582","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
Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees About Non-profit Projects 采用计划和控制工具会影响绩效吗?资助人和受资助人对非营利项目的意见
IF 1.5
Journal of Financial Reporting Pub Date : 2022-11-01 DOI: 10.3280/fr2022-002002
G. Boesso, F. Cerbioni, Andrea Menini
{"title":"Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees About Non-profit Projects","authors":"G. Boesso, F. Cerbioni, Andrea Menini","doi":"10.3280/fr2022-002002","DOIUrl":"https://doi.org/10.3280/fr2022-002002","url":null,"abstract":"This study analyzes whether a positive association exists between foundations' adoption of accounting control tools and the perceived economic and social perfor- mance. Data are collected through a survey addressed to both decision-makers of Italian banking foundations (IBFs) and grantees that received project-related dona- tions from the same IBFs. Results show a positive association between the adoption of selected planning and control tools (i.e., definition of project budget, in-progress monitoring, and utilization of operating performance indicators) and performance. Meanwhile, a second set of more complex tools (i.e., ex-post valuation of activities, direct operative support offered from foundations to their grantees, and social key performance indicators) records a mixed association with social performance and a negative association with economic performance.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75405160","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
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