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International Journal of Economics Management and Accounting最新文献

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The Role of Executives in Foreign Tax Planning 高管在国外税务筹划中的作用
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-04-21 DOI: 10.1016/j.jacceco.2026.101899
Benjamin Osswald, Jochen Pierk
{"title":"The Role of Executives in Foreign Tax Planning","authors":"Benjamin Osswald, Jochen Pierk","doi":"10.1016/j.jacceco.2026.101899","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101899","url":null,"abstract":"This study investigates the importance of top executives for foreign tax planning in multinational corporations. Applying incremental R<ce:sup loc=\"post\">2</ce:sup> comparisons and Shapley Value decompositions, we find that executives account for meaningful variation in foreign tax planning and the number of foreign (tax haven) subsidiaries, but have limited influence on effective tax rates in nonhaven affiliates. We further provide initial evidence that executive influence declined following the Tax Cuts and Jobs Act of 2017 (TCJA), with the decrease being less pronounced for foreign effective tax rates than for domestic ones. Overall, our findings highlight how managers’ influence varies with their firms’ internal structures and external policy changes. Our results contribute to the literature on executive effects, multinational tax planning, and the behavioral implications of tax policy reforms.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"22 1","pages":"101899"},"PeriodicalIF":1.2,"publicationDate":"2026-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147743998","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
Estimation precision and robust inference in archival research 档案研究中的估计精度与稳健推理
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-04-20 DOI: 10.1016/j.jacceco.2026.101895
Joachim Gassen, David Veenman
{"title":"Estimation precision and robust inference in archival research","authors":"Joachim Gassen, David Veenman","doi":"10.1016/j.jacceco.2026.101895","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101895","url":null,"abstract":"OLS estimates of linear regression models become imprecise when distributional assumptions about the regression errors are not strictly met. Such situations frequently arise in applied research due to the heavy-tailed distributions of dependent variables. Using simulated data and replication settings, we show how robust regression estimation can produce more policy-relevant inferences by increasing the precision of estimates, improving test power, and tightening confidence intervals. We provide guidance to researchers on when and how to apply robust estimation as alternative to OLS and how to combine robust regression estimators with fixed effects and clustered standard errors. Given the non-random nature of observations typically downweighted by robust regression estimators, we also illustrate the importance of inspecting the robust regression weights and discuss how these weights can provide useful insights about heterogeneity in treatment effects or relations of interest.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"31 1","pages":"101895"},"PeriodicalIF":1.2,"publicationDate":"2026-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147743999","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
Internal Information Quality and, Performance Metric Selection 内部信息质量和绩效指标选择
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-04-18 DOI: 10.1016/j.jacceco.2026.101894
Wayne Guay, Chongho Kim, Oscar Timmermans
{"title":"Internal Information Quality and, Performance Metric Selection","authors":"Wayne Guay, Chongho Kim, Oscar Timmermans","doi":"10.1016/j.jacceco.2026.101894","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101894","url":null,"abstract":"We examine the role of firms’ internal information quality (IIQ) in designing executive incentive contracts. We find that higher IIQ is associated with a greater number of performance metrics and increased dissimilarity from peer firms’ contracts, particularly along non-financial dimensions. These relations hold when we examine changes in IIQ that are likely induced by plausibly exogenous shifts in two financial accounting standards. We further find that incorporating more numerous and more dissimilar non-financial metrics is positively associated with future profitability, but only when IIQ is high. Our results are consistent with the hypothesis that the quality of a firm’s internal information is a friction in performance metric selection.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"479 1","pages":"101894"},"PeriodicalIF":1.2,"publicationDate":"2026-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147744002","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
Profit-Fueled Corporate Cynicism 利润驱动的企业玩世不恭
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-04-17 DOI: 10.1016/j.jacceco.2026.101896
Leonardo P. Barcellos, Scott A. Emett
{"title":"Profit-Fueled Corporate Cynicism","authors":"Leonardo P. Barcellos, Scott A. Emett","doi":"10.1016/j.jacceco.2026.101896","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101896","url":null,"abstract":"A large literature documents that many households underinvest in equities, but the beliefs underlying this behavior remain poorly understood. We study Americans’ cynicism toward public companies as a belief structure that helps explain limited market participation, examining its prevalence, underlying mechanisms, and strategies to attenuate it. In a nationally representative survey, we find that corporate cynicism is widespread and negatively predicts individuals’ propensity to invest in stocks. Building on these findings, we conduct a series of experiments and provide causal evidence that corporate cynicism reduces stock investments. We further show that perceiving companies as profit-maximizing fuels corporate cynicism, and that cynicism can be reduced by reshaping beliefs about profit maximization or profit itself. Specifically, cynicism declines when companies highlight broader stakeholder responsibilities in narrative disclosures, when people are prompted to take an investor perspective, and when financial media focus on how corporate profits benefit most Americans rather than deepen inequality.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"13 1","pages":"101896"},"PeriodicalIF":1.2,"publicationDate":"2026-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147744004","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
Website cookies and voluntary disclosure 网站cookie和自愿披露
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-03-19 DOI: 10.1016/j.jacceco.2026.101885
Junhao Liu
{"title":"Website cookies and voluntary disclosure","authors":"Junhao Liu","doi":"10.1016/j.jacceco.2026.101885","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101885","url":null,"abstract":"","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"15 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2026-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147496750","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
Antitrust Risk and Voluntary M&A Disclosure 反垄断风险与并购自愿披露
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-03-12 DOI: 10.1016/j.jacceco.2026.101884
Jun Oh
{"title":"Antitrust Risk and Voluntary M&A Disclosure","authors":"Jun Oh","doi":"10.1016/j.jacceco.2026.101884","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101884","url":null,"abstract":"","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"189 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2026-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147448470","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
Supply chain washing: Strategic disclosure of corporate suppliers 供应链清洗：企业供应商的战略披露
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-02-28 DOI: 10.1016/j.jacceco.2026.101883
Yilin Shi, Jing Wu, Yu Zhang, Yuqing Zhou
{"title":"Supply chain washing: Strategic disclosure of corporate suppliers","authors":"Yilin Shi, Jing Wu, Yu Zhang, Yuqing Zhou","doi":"10.1016/j.jacceco.2026.101883","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101883","url":null,"abstract":"","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"16 1","pages":"101883"},"PeriodicalIF":1.2,"publicationDate":"2026-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147351241","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
Taxes and Competition: Evidence from the Airline Industry 税收与竞争：来自航空业的证据
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-02-13 DOI: 10.1016/j.jacceco.2026.101873
Michelle Hanlon, Nemit Shroff, Rachel Yoon
{"title":"Taxes and Competition: Evidence from the Airline Industry","authors":"Michelle Hanlon, Nemit Shroff, Rachel Yoon","doi":"10.1016/j.jacceco.2026.101873","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101873","url":null,"abstract":"This paper examines whether corporate tax cuts alter product-market competition by differentially affecting firms with high versus low tax burdens. Tax cuts increase after-tax cash flows for profitable firms but provide little immediate benefit to loss-making firms. We study the 1986 Tax Reform Act, which reduced the top corporate tax rate by 12 percentage points and examine route-level price and quantity data from the U.S. airline industry. We find that, in response to the Act, profitable airlines reduce ticket prices by 4.2% relative to their loss-making rivals and gain 3.3 percentage points in market share. These effects are concentrated in routes where loss-making competitors are financially constrained and are accompanied by increased entry by profitable airlines and exit by loss-making airlines. The evidence suggests that taxes can affect competitive outcomes, specifically in our paper by enabling high-tax firms to compete more aggressively with low-tax rivals after tax cuts.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"105 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2026-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146209885","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
Information flows in trading networks 信息在交易网络中流动
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-02-11 DOI: 10.1016/j.jacceco.2026.101876
Stefan J. Huber, Edward M. Watts, Christina Zhu
{"title":"Information flows in trading networks","authors":"Stefan J. Huber, Edward M. Watts, Christina Zhu","doi":"10.1016/j.jacceco.2026.101876","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101876","url":null,"abstract":"We study the informational value of trading networks in over-the-counter (OTC) markets. Using detailed transaction-level data from the corporate bond market, we show that investors with larger dealer networks make superior trading decisions before changes in credit fundamentals, resulting in better risk-adjusted performance. We trace these investors’ superior trading decisions to trading connections where dealers are most likely to have access to novel credit-relevant information, supporting the interpretation that these investors obtain private information through their trading networks. Collectively, our evidence highlights the importance of trading relationships for investors’ private information acquisition.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"11 1","pages":"101876"},"PeriodicalIF":1.2,"publicationDate":"2026-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146209887","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
Audit Partners’ Cultural Trust and Audit Outcomes 审计合作伙伴的文化信任与审计结果
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2026-02-09 DOI: 10.1016/j.jacceco.2026.101872
Inder K. Khurana, Bing Li, Kelvin Yeung, Elisha J. Yu
{"title":"Audit Partners’ Cultural Trust and Audit Outcomes","authors":"Inder K. Khurana, Bing Li, Kelvin Yeung, Elisha J. Yu","doi":"10.1016/j.jacceco.2026.101872","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101872","url":null,"abstract":"Building on economic theories of cultural transmission, we examine how audit partners’ cultural trust influences audit outcomes. Based on the “presumptive doubt” perspective of professional skepticism, we propose that audit partners from trusting cultures are more likely to rely on management’s assertions, while still exercising a high degree of caution and not naively trusting management. Consistent with our prediction, we find that audit partners from trusting cultures commit fewer Type I errors when issuing going concern opinions, without significantly increasing Type II errors. The reduction in Type I errors is primarily found when audit partners normally tend to be more conservative, and it is attenuated when management is less trustworthy. At the same time, audit partners from trusting cultures are also associated with more within-GAAP earnings management, suggesting that increased trust entails a cost. Collectively, our findings offer new insights into how cultural trust affects the assurance of accounting information.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"93 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2026-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146146632","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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