International Journal of Economics Management and Accounting最新文献_第2页

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

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

引用次数: 0

The role of accounting in the informal economy 会计在非正规经济中的作用

IF 1.2

International Journal of Economics Management and Accounting Pub Date : 2026-08-10 DOI: 10.1016/j.jacceco.2026.101934

Marcela Aguilar, Gary Lind, K. Ramesh

{"title":"The role of accounting in the informal economy","authors":"Marcela Aguilar, Gary Lind, K. Ramesh","doi":"10.1016/j.jacceco.2026.101934","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101934","url":null,"abstract":"Using novel survey data from 1426 firms in Guatemala, Honduras, and El Salvador, we examine the voluntary adoption of accounting systems by microenterprises operating in the informal economy and its association with access to credit and business growth. Despite the absence of regulatory mandates, 44 percent of informal microbusinesses maintain systematic financial records, with roughly three-quarters of those using notebooks and one-quarter using digital records. Accounting quality is closely linked to the owner’s startup motivation, financial stake, and management capabilities. Informal firms that rely on larger suppliers, extend customer installment credit, engage in marketing promotions, or employ more formal organizational structures are also more likely to adopt structured recordkeeping systems, highlighting accounting’s role as a managerial tool rather than as a compliance function or as a precursor to entering the formal economy. Informal firms that maintain notebooks separating business and personal accounts are significantly more likely to apply for and obtain bank loans. Our inferences for access to credit also extend to microenterprises in the Dominican Republic. In addition, accounting quality appears to support lender due diligence even among informal firms, particularly when lenders are more sophisticated. Using a broader measure of credit market status, we find that accounting quality rises monotonically across credit tiers. Finally, we find that entrepreneurs with higher-quality accounting systems are more likely to plan for business expansion. By illuminating the motivations behind accounting choices in low-enforcement settings, this study deepens our understanding of the foundational role accounting plays in early-stage business development in emerging markets.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"71 1","pages":"101934"},"PeriodicalIF":1.2,"publicationDate":"2026-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148717503","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

Interpreting the Effects of Rule 10b5-1 Reform 解读10b5-1规则改革的效果

IF 1.2

International Journal of Economics Management and Accounting Pub Date : 2026-08-02 DOI: 10.1016/j.jacceco.2026.101933

Colleen Honigsberg, Robert J. Jackson Jr.

引用次数: 0

Earnings management in private equity portfolio firms during fundraising 私募股权投资组合公司融资过程中的盈余管理

IF 1.2

International Journal of Economics Management and Accounting Pub Date : 2026-07-27 DOI: 10.1016/j.jacceco.2026.101926

Brian K. Baik

引用次数: 0

Insider Trading After the 2022 Rule 10b5-1 Amendment 2022年规则10b5-1修正案后的内幕交易

IF 1.2

International Journal of Economics Management and Accounting Pub Date : 2026-07-25 DOI: 10.1016/j.jacceco.2026.101932

Sehwa Kim, Seil Kim, Shiva Rajgopal

引用次数: 0

Discussion of “Auditing smart contracts:” Assurance in the world of decentralized finance 关于“审计智能合约”的讨论：去中心化金融世界中的保证

IF 1.2

International Journal of Economics Management and Accounting Pub Date : 2026-07-23 DOI: 10.1016/j.jacceco.2026.101925

Andreas Park

引用次数: 0

Auditor independence and human capital: Complements, not substitutes 审计师独立性与人力资本：互补，而非替代

IF 1.2

International Journal of Economics Management and Accounting Pub Date : 2026-07-22 DOI: 10.1016/j.jacceco.2026.101917

Joshua T. White

引用次数: 0

Discussion of 'Private firms and the economic role of accounting: A review of empirical research' 讨论“私营企业与会计的经济作用：实证研究综述”

IF 1.2

International Journal of Economics Management and Accounting Pub Date : 2026-07-20 DOI: 10.1016/j.jacceco.2026.101928

Lakshmanan Shivakumar

引用次数: 0

Private Firms and the Economic Role of Accounting: A Review of Empirical Research 民营企业与会计的经济作用：实证研究述评

IF 1.2

International Journal of Economics Management and Accounting Pub Date : 2026-07-18 DOI: 10.1016/j.jacceco.2026.101929

Darren Bernard, Andrew G. Sutherland

{"title":"Private Firms and the Economic Role of Accounting: A Review of Empirical Research","authors":"Darren Bernard, Andrew G. Sutherland","doi":"10.1016/j.jacceco.2026.101929","DOIUrl":"https://doi.org/10.1016/j.jacceco.2026.101929","url":null,"abstract":"We review the empirical accounting literature on private firms. Recent advances in data gathering provide new openings to examine private firms which, despite driving half of private sector economic activity, have historically been challenging to study. We provide a conceptual framework to organize the literature, centering on information production, information verification, and information dissemination. Four key takeaways emerge from our review. First, private firm settings offer unique advantages for understanding the economic role of accounting. Because private firms face less regulation than public firms, their accounting choices can shed light on economic tradeoffs that public firm choices cannot. Second, there is limited descriptive evidence on many fundamental accounting choices, including the extent to which private firms follow US GAAP, obtain an audit, or use various management accounting practices. Third, studies jointly modeling private and public firms provide more complete, robust analyses of the economy, regulation in particular. Fourth, private and public firms differ on many central dimensions, which raises difficulties related to conducting empirical analysis and assessing generalizability.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"27 1","pages":"101929"},"PeriodicalIF":1.2,"publicationDate":"2026-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148693177","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