发布求助
文献互助 智能选刊 最新文献

International Journal of Economics Management and Accounting最新文献

筛选
英文 中文
Macroeconomic implications of accounting standards 会计准则的宏观经济影响
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-10-01 DOI: 10.1016/j.jacceco.2026.101953
Hyun Hwang,Eunhee Kim,Volker Laux
{"title":"Macroeconomic implications of accounting standards","authors":"Hyun Hwang,Eunhee Kim,Volker Laux","doi":"10.1016/j.jacceco.2026.101953","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101953","url":null,"abstract":"","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"1 1","pages":"101953"},"PeriodicalIF":1.2,"publicationDate":"2026-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149092728","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
Judge financial holdings and case outcomes: Evidence from judge financial disclosures 法官财务持股与案件结果：来自法官财务披露的证据
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-10-01 DOI: 10.1016/j.jacceco.2026.101949
Tuhin Harit,Sunil Parupati,Jedson Pinto,Gil Sadka
{"title":"Judge financial holdings and case outcomes: Evidence from judge financial disclosures","authors":"Tuhin Harit,Sunil Parupati,Jedson Pinto,Gil Sadka","doi":"10.1016/j.jacceco.2026.101949","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101949","url":null,"abstract":"","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"15 1","pages":"101949"},"PeriodicalIF":1.2,"publicationDate":"2026-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149210653","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 Good Idea Dilemma 好主意的困境
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-10-01 DOI: 10.1016/j.jacceco.2026.101954
Eti Einhorn,Nisan Langberg,Tsahi Versano
{"title":"The Good Idea Dilemma","authors":"Eti Einhorn,Nisan Langberg,Tsahi Versano","doi":"10.1016/j.jacceco.2026.101954","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101954","url":null,"abstract":"","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"65 1","pages":"101954"},"PeriodicalIF":1.2,"publicationDate":"2026-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149210651","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
Managerial delegation within firms and peer information environment 企业内部管理授权与同行信息环境
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-10-01 DOI: 10.1016/j.jacceco.2026.101951
Jalal Sani
{"title":"Managerial delegation within firms and peer information environment","authors":"Jalal Sani","doi":"10.1016/j.jacceco.2026.101951","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101951","url":null,"abstract":"","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"9 1","pages":"101951"},"PeriodicalIF":1.2,"publicationDate":"2026-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149092954","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
Video-Based Deception Detection and Financial Fraud 基于视频的欺骗检测与金融欺诈
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-10-01 DOI: 10.1016/j.jacceco.2026.101955
Binglei Duan,Danqi Hu,Hai Lu
{"title":"Video-Based Deception Detection and Financial Fraud","authors":"Binglei Duan,Danqi Hu,Hai Lu","doi":"10.1016/j.jacceco.2026.101955","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101955","url":null,"abstract":"","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"235 1","pages":"101955"},"PeriodicalIF":1.2,"publicationDate":"2026-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149210652","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
Direct and Indirect Effects of Transparency Regulation 透明度监管的直接和间接影响
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-09-24 DOI: 10.1016/j.jacceco.2026.101950
Matthias Breuer, Patricia Breuer
{"title":"Direct and Indirect Effects of Transparency Regulation","authors":"Matthias Breuer, Patricia Breuer","doi":"10.1016/j.jacceco.2026.101950","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101950","url":null,"abstract":"We examine the direct and indirect effects of transparency regulation on economic activity. Using two distinct sources of regulatory variation—the varying extent of financial-reporting requirements and the staggered introduction of electronic business registers in Europe—, we find that direct exposure to transparency regulation tends to hurt focal firms’ economic activity (e.g., production and employment). By contrast, we find that indirect exposure to transparency regulation imposed on other related firms tends to help focal firms’ economic activity. In terms of relative magnitudes, we find that the negative direct and positive indirect effects tend to be of similar size, almost perfectly offsetting each other. Collectively, our evidence suggests that transparency regulation appears to primarily reallocate economic activity from more toward less regulated markets rather than help or hurt aggregate economic activity.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"7 1","pages":"101950"},"PeriodicalIF":1.2,"publicationDate":"2026-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149123818","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
Navigating new accounting standards: Implications for firms and their auditors 导航新的会计准则：对公司和他们的审计师的影响
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-09-01 DOI: 10.1016/j.jacceco.2026.101952
Will Anding
{"title":"Navigating new accounting standards: Implications for firms and their auditors","authors":"Will Anding","doi":"10.1016/j.jacceco.2026.101952","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101952","url":null,"abstract":"I examine the consequences of implementing new accounting standards on financial reporting quality. While prior research suggests that standards generally achieve their regulatory objectives, recent literature identifies firms’ significant technical accounting capacity constraints, motivating the need to explore the broader consequences of accounting standards adoption on financial reporting quality. Using a novel AI-based approach to identify firms affected by new accounting standards, I find a decrease in financial reporting quality when firms implement new standards. Evidence suggests the impaired financial reporting quality is in accounting areas unrelated to the new standards, consistent with a distraction effect. Results are more pronounced when firms face other concurrent accounting-related challenges, when accounting standards are more complex, and when auditors have resource constraints. These findings provide evidence of the unintended consequences of new accounting standards and shed light on potential ways to mitigate these costs.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"45 1","pages":"101952"},"PeriodicalIF":1.2,"publicationDate":"2026-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149124154","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
Measurement Error when Estimating Covenant Slack and Violations 估计契约松弛和违反时的测量误差
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-08-27 DOI: 10.1016/j.jacceco.2026.101937
Scott Dyreng, Elia Ferracuti, Robert Hills, Matthew Kubic
{"title":"Measurement Error when Estimating Covenant Slack and Violations","authors":"Scott Dyreng, Elia Ferracuti, Robert Hills, Matthew Kubic","doi":"10.1016/j.jacceco.2026.101937","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101937","url":null,"abstract":"We collect quantitative (true thresholds and realizations) and qualitative (compliance status) covenant information from SEC filings to examine the accuracy of compliance estimates derived using data from commercial databases. Estimated covenant slack frequently overestimates covenant violations, and only rarely understates them, with this asymmetry holding for both qualitative and quantitative disclosers. The non-random structure of this measurement error has implications for research that relies on estimated violations or on precise measurement of covenant realizations near a threshold. Across our two samples of disclosers, we find evidence consistent with the debt covenant hypothesis for debt-to-EBITDA covenants once measurement error is considered. We also show that the lender forbearance rate declines sharply after correcting estimated violations for measurement error, and that true violations, but not estimated violations, are associated with negative stock market reactions and loan renegotiations. Finally, we investigate practical approaches to reduce measurement error.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"43 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2026-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148884930","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
Regulating via Social Media: Deterrence Effects of the SEC’s Use of Twitter 通过社交媒体进行监管：美国证券交易委员会使用Twitter的威慑作用
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-08-22 DOI: 10.1016/j.jacceco.2026.101938
Raphael Duguay, Jinjie Lin, Jake Thomas, Laiyi Yin
{"title":"Regulating via Social Media: Deterrence Effects of the SEC’s Use of Twitter","authors":"Raphael Duguay, Jinjie Lin, Jake Thomas, Laiyi Yin","doi":"10.1016/j.jacceco.2026.101938","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101938","url":null,"abstract":"We study whether misconduct by firms and investment advisers declines around a quasi-natural experiment created by the staggered launch of Twitter accounts by regional offices of the U.S. Securities and Exchange Commission (SEC). Even though the tweets repackage information available on the SEC’s website, we find a reduction in opportunistic insider trading and financial misreporting for firms, and a reduction in customer complaints against investment advisers. Consistent with the tweets making enforcement actions more salient and widely disseminated, we find the decline in misconduct to be cross-sectionally related to Twitter following and engagement, the fraction of retail clients, tweet content, and investment in compliance. In addition, we find Twitter adoption expands press coverage of the SEC’s work and increases stock market reactions to SEC enforcement actions. Our results suggest that regulators’ use of social media, a relatively low-cost intervention, deters misconduct.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"3 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2026-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148852797","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
What drives banks’ overreaction to loan loss information? Discussion of imperfect expectations in loan loss forecasts 是什么促使银行对贷款损失信息做出过度反应？贷款损失预测中不完善预期的探讨
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-08-14 DOI: 10.1016/j.jacceco.2026.101936
Scott Liao, Brent A. Schmidt
{"title":"What drives banks’ overreaction to loan loss information? Discussion of imperfect expectations in loan loss forecasts","authors":"Scott Liao, Brent A. Schmidt","doi":"10.1016/j.jacceco.2026.101936","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101936","url":null,"abstract":"","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"35 1","pages":"101936"},"PeriodicalIF":1.2,"publicationDate":"2026-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148754818","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
下一页 尾页
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
小红书