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Investors' Responses to Management Getting Out Ahead of Negative Media Stories: The Moderating Effects of Management's Action Plan and the Media's Focus 投资者对管理层赶在负面媒体报道之前退出的反应:管理层行动计划和媒体关注的调节作用
IF 1.5
Journal of Financial Reporting Pub Date : 2021-06-30 DOI: 10.2308/jfr-2019-0011
Deni Cikurel, Kirsten Fanning, Kevin E. Jackson
{"title":"Investors' Responses to Management Getting Out Ahead of Negative Media Stories: The Moderating Effects of Management's Action Plan and the Media's Focus","authors":"Deni Cikurel, Kirsten Fanning, Kevin E. Jackson","doi":"10.2308/jfr-2019-0011","DOIUrl":"https://doi.org/10.2308/jfr-2019-0011","url":null,"abstract":"Crisis communications experts commonly advise managers to get out ahead of the media to increase management's credibility. We use an experiment to examine how investors' responses to management getting out ahead of a negative media story are moderated by management's action plan and the media's focus on the company. When the company is the focus of the media's lede, investors respond more negatively when the company gets out ahead of the media with plans to change, instead of stay, the course to handle the negative issue. Yet, investors respond more positively when the company responds after the media with plans to change, instead of stay, the course. In contrast, when the media does not focus on the company in its lede, but instead only mentions the company in the story, we find that investors' responses are not sensitive to management's strategic disclosure choices that we examine.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75108013","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
Bridge over troubled water: Is it possible to define other comprehensive income? 渡过难关:是否有可能定义其他综合收益?
IF 1.5
Journal of Financial Reporting Pub Date : 2021-06-01 DOI: 10.3280/fr2021-001003
Thomas Ryttersgaard
{"title":"Bridge over troubled water: Is it possible to define other comprehensive income?","authors":"Thomas Ryttersgaard","doi":"10.3280/fr2021-001003","DOIUrl":"https://doi.org/10.3280/fr2021-001003","url":null,"abstract":"Although other comprehensive income did not exist in the conceptual framework until 2018, it has been a part of IFRS for many years, and it has not been defined based on accounting theory. This paper considers arguments for the current use of other comprehensive income under IFRS and finds that matching and prudence are at the core of other comprehensive income in IFRS despite not being elements of the conceptual framework. This suggests that the concept of other comprehensive income exists because the IFRS standards are founded on a mix of balance sheet-based and income statement-based accounting principles. Based on the characteristics of other comprehensive income and the IASB's arguments for the recognition of gains and losses in other comprehensive income, this paper proposes a definition of other comprehensive income that can be used to ensure a uniform application of the concept across accounting standards and to reduce risks of inconsistency.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86077383","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
The IASB proposals on the recognition of regulatory assets and regulatory liabilities in the IFRS financial statements IASB关于在国际财务报告准则财务报表中确认监管资产和监管负债的建议
IF 1.5
Journal of Financial Reporting Pub Date : 2021-06-01 DOI: 10.3280/fr2021-001005
Raffaele Fiume, T. Onesti, Giorgio Alessio Acunzo, L. V. D. Tas
{"title":"The IASB proposals on the recognition of regulatory assets and regulatory liabilities in the IFRS financial statements","authors":"Raffaele Fiume, T. Onesti, Giorgio Alessio Acunzo, L. V. D. Tas","doi":"10.3280/fr2021-001005","DOIUrl":"https://doi.org/10.3280/fr2021-001005","url":null,"abstract":"","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90611619","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
Is risk reporting a possible link between financial and management accounting in private firms? 风险报告是私营公司财务会计和管理会计之间的可能联系吗?
IF 1.5
Journal of Financial Reporting Pub Date : 2021-06-01 DOI: 10.3280/fr2021-001002
Chiara Crovini, G. Ossola
{"title":"Is risk reporting a possible link between financial and management accounting in private firms?","authors":"Chiara Crovini, G. Ossola","doi":"10.3280/fr2021-001002","DOIUrl":"https://doi.org/10.3280/fr2021-001002","url":null,"abstract":"This study represents a theoretical analysis with the purpose to continue the discussion on the relationship between management accounting (MA) and financial accounting (FA), by concentrating on the role of risk reporting as a possible manifestation of their convergence. Moreover, the analysis focuses on the private-firm sector as private firms represent the backbone of the economic system of several countries and little is known about financial and non-financial reporting. Drawing on the neo- Durkheimian institutional theory, this paper develops a conceptual framing that considers risk as an embedded element of the business domain and risk reporting as a direct outcome of the convergence between MA and FA in private firms. Furthermore, the neo-Durkheimian institutional theory emphasizes that the owners and managers' risk attitude is a crucial element affecting risk disclosure, especially in private firms.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73409292","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
The complexity in measuring M&A performance: Is a multi-dimensional approach enough? 衡量并购绩效的复杂性:一个多维度的方法就足够了吗?
IF 1.5
Journal of Financial Reporting Pub Date : 2021-06-01 DOI: 10.3280/fr2021-001004
Elisa Roncagliolo, F. Avallone
{"title":"The complexity in measuring M&A performance: Is a multi-dimensional approach enough?","authors":"Elisa Roncagliolo, F. Avallone","doi":"10.3280/fr2021-001004","DOIUrl":"https://doi.org/10.3280/fr2021-001004","url":null,"abstract":"M&A are complex corporate events involving two or more companies and often requiring relevant efforts in order to be successful. For these reasons, both scholars and practitioners are interested in assessing the success rate of M&A and measuring their influence on the corporate performance. Despite the complexity of the M&A phenomenon, previous studies that empirically examine this issue according to an accounting-based perspective, largely adopt single performance measures. Therefore, our study aims to explore whether the use of a multi-dimensional approach in the development of accounting-based performance measures could provide a comprehensive examination of the change in corporate performance due to complex events, such as M&A. In particular, this study assesses the performance of M&A concluded in the European context through the development of multiple accounting-based performance indicators that examine: (i) profitability, (ii) growth, and (iii) financial situation. In addition, we analyse a crucial performance dimension, the cost of employment, which has received limited attention from previous empirical research. Consistently with the multifaceted nature of M&A, results indicate that they provide a mixed impact on different performance measures. Therefore, main findings suggest that the measurement of M&A performance should take into consideration different contextual features","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82318924","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 discretion in family firms: The case of goodwill write-off. Evidence from US firms 家族企业的会计裁量权:商誉冲销案例。来自美国公司的证据
IF 1.5
Journal of Financial Reporting Pub Date : 2021-06-01 DOI: 10.3280/fr2021-001001
G. Greco, Lorenzo Neri
{"title":"Accounting discretion in family firms: The case of goodwill write-off. Evidence from US firms","authors":"G. Greco, Lorenzo Neri","doi":"10.3280/fr2021-001001","DOIUrl":"https://doi.org/10.3280/fr2021-001001","url":null,"abstract":"This paper investigates whether family ownership affects decisions to take a writeoff of the goodwill and the amount written off. This study is based on a panel of public United States firms. Consistent with predictions based on agency theory and socioemotional wealth (SEW) theory, the findings demonstrate accounting discretion in goodwill impairment is lower in family firms than non-family firms. The results also show that first-generation family firms are more likely to exploit accounting discretion in goodwill impairment decisions than second or later generation family firms, due to greater concerns associated with the negative consequences of the write-off. This paper contributes to previous research on accounting in the context of family firms. Family firms cannot be considered a homogeneous group with the same propensity to exploit the discretion allowed by accounting rules in highly subjective fair value measurements. Generational change significantly influences firms' accounting choices, leading to more credible earnings and asset values for second or later generation family firms. This study also suggests the earnings management literature would benefit from additional in-depth investigation into how the generational stage of family businesses affects accounting discretion.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85241997","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
Characteristics and Implications of Long-Term Earnings Guidance 长期盈利指引的特点和含义
IF 1.5
Journal of Financial Reporting Pub Date : 2021-03-01 DOI: 10.2308/JFR-2017-0037
Andrew C. Call, Adam M. Esplin, Bin Miao
{"title":"Characteristics and Implications of Long-Term Earnings Guidance","authors":"Andrew C. Call, Adam M. Esplin, Bin Miao","doi":"10.2308/JFR-2017-0037","DOIUrl":"https://doi.org/10.2308/JFR-2017-0037","url":null,"abstract":"\u0000 We examine a form of voluntary disclosure that has received limited attention to date, namely, managers' long-term guidance for earnings three to five years in advance. We identify 1,739 long-term earnings forecasts issued by 295 unique firms from 2000 to 2012 and find that relative to firms that issue only short-term earnings guidance, those that also issue long-term guidance are larger, have more certain operating environments, and are followed by analysts who are more likely to issue long-term growth forecasts. Long-term guidance is informative to investors and analysts incorporate the news contained in these forecasts into their own long-term growth forecasts. We also document that the issuance of long-term guidance is associated with more (less) investor focus on long-term (short-term) earnings news. Last, we find mixed evidence on the association between long-term guidance and real earnings management decisions. Our study adds to the literature on managers' voluntary disclosure choices.\u0000 Data Availability: Data are available from the public sources cited in the text.\u0000 JEL Classifications: G17; M41.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85676583","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: 2
Annual Editor Report 年度编辑报告
IF 1.5
Journal of Financial Reporting Pub Date : 2020-12-01 DOI: 10.2308/jfir-10798
R. Bloomfield, Alan D. Jagolinzer, Sarah E. McVay
{"title":"Annual Editor Report","authors":"R. Bloomfield, Alan D. Jagolinzer, Sarah E. McVay","doi":"10.2308/jfir-10798","DOIUrl":"https://doi.org/10.2308/jfir-10798","url":null,"abstract":"","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87836114","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 use of video in corporate reporting 在公司报告中使用视频
IF 1.5
Journal of Financial Reporting Pub Date : 2020-11-01 DOI: 10.3280/fr2020-002005
Thomas Toomse-Smith
{"title":"The use of video in corporate reporting","authors":"Thomas Toomse-Smith","doi":"10.3280/fr2020-002005","DOIUrl":"https://doi.org/10.3280/fr2020-002005","url":null,"abstract":"","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87289481","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
Can a quantitative approach be mitigated? Proposals for the application of the "early warnings" required by the new Italian Insolvency Code 量化方法是否可以减轻?关于适用新的意大利破产法所要求的“早期预警”的建议
IF 1.5
Journal of Financial Reporting Pub Date : 2020-11-01 DOI: 10.3280/fr2020-002002
F. Bava, Massimo Cane, Melchior Gromis di Trana
{"title":"Can a quantitative approach be mitigated? Proposals for the application of the \"early warnings\" required by the new Italian Insolvency Code","authors":"F. Bava, Massimo Cane, Melchior Gromis di Trana","doi":"10.3280/fr2020-002002","DOIUrl":"https://doi.org/10.3280/fr2020-002002","url":null,"abstract":"In compliance with European regulations, the new Italian \"Insolvency Code\" introduced new tools to prevent future financial crises in businesses (\"early warn-ings\"). Their aim is to highlight future insolvency issues, to enable timely action in order to avert the potential crisis for as long as possible.V This mechanism will come into force on 15 August 2020. Based on a previous investigation that identified the most sensitive financial ratios for evaluating a go-ing concern, this study proposes and tests a possible approach which combines generic quantitative indicators with a case-by-case solution. A discriminant analysis was made on a pairwise sample of Italian non-listed small and medium-sized companies (SMEs). The proposed model overcomes the problem that arose from a combined interpretation of the indicators, and also it acts as a tool that can deter-mine the level of risk within each situation. This approach aims to limit the rigidity produced by common quantitative thresholds, thereby reducing false positives and negatives, ensuring an automatic reporting process that can preserve the efficiency of the early warning mechanism. Furthermore, our proposal is better suited to SMEs, since it is based on financial statements rather than forecasts.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82346733","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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