Accounting Perspectives最新文献_第8页

Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与鉴证准则(FRAS)加拿大角

IF 1.7

Accounting Perspectives Pub Date : 2021-12-01 DOI: 10.1111/1911-3838.12281

引用次数: 0

Introduction to the Special Issue of Literature Reviews 《文献评论》特刊导言

IF 1.7

Accounting Perspectives Pub Date : 2021-12-01 DOI: 10.1111/1911-3838.12285

引用次数: 0

An Overview of the Literature on Upper Echelons* 关于上层梯队的文献综述*

IF 1.7

Accounting Perspectives Pub Date : 2021-11-26 DOI: 10.1111/1911-3838.12288

Ming Liu, Duan Ji

引用次数: 3

A Literature Review on the Dual Effect of Corporate Tax Planning and Managerial Power on Executive Compensation Structure* 企业税收筹划和管理权力对高管薪酬结构双重影响的文献综述*

IF 1.7

Accounting Perspectives Pub Date : 2021-11-17 DOI: 10.1111/1911-3838.12287

Khin Phyo Hlaing, Andrea Stapleton

引用次数: 3

Network Accountability in Healthcare: A Perspective from a First Nations Community in Canada* 医疗保健中的网络问责制:来自加拿大第一民族社区的视角*

IF 1.7

Accounting Perspectives Pub Date : 2021-11-10 DOI: 10.1111/1911-3838.12283

Akolisa Ufodike, Oliver Nnamdi Okafor, Michael Opara

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引用次数: 0

Advertising Expenditures on Media Vehicles and Sales* 媒体车辆和销售的广告支出*

IF 1.7

Accounting Perspectives Pub Date : 2021-11-10 DOI: 10.1111/1911-3838.12284

Seda Oz, Doga Istanbulluoglu

引用次数: 0

Elevating Financial Reporting Beyond a Mere Compliance Instrument* 将财务报告提升至不仅仅是合规工具*

IF 1.7

Accounting Perspectives Pub Date : 2021-11-03 DOI: 10.1111/1911-3838.12282

WALLY Smieliauskas, RUSSELL Craig, JOEL Amernic

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引用次数: 0

The Value Relevance of Earnings, Book Values, and Other Accounting Information and the Role of Economic Conditions in Value Relevance: A Literature Review* 盈余、账面价值和其他会计信息的价值相关性以及经济状况在价值相关性中的作用:文献综述*

IF 1.7

Accounting Perspectives Pub Date : 2021-11-01 DOI: 10.1111/1911-3838.12280

Lee M. Dunham, Jaime L. Grandstaff

引用次数: 9

A Literature Review on Corporate Governance Mechanisms: Past, Present, and Future* 公司治理机制:过去、现在和未来的文献综述*

IF 1.7

Accounting Perspectives Pub Date : 2021-10-22 DOI: 10.1111/1911-3838.12279

Jackie Di Vito, Kim Trottier

引用次数: 9

Risk Factor Disclosures: A Review and Directions for Future Research* 风险因素披露:综述与未来研究方向

IF 1.7

Accounting Perspectives Pub Date : 2021-10-14 DOI: 10.1111/1911-3838.12278

Abiodun S. Isiaka

{"title":"Risk Factor Disclosures: A Review and Directions for Future Research*","authors":"Abiodun S. Isiaka","doi":"10.1111/1911-3838.12278","DOIUrl":"10.1111/1911-3838.12278","url":null,"abstract":"<div>\u0000 \u0000 <p>This paper assesses the current state of scholarly work on risk factor disclosures (RFDs) with the goal of synthesizing existing literature and stimulating further research in this area. To a large extent, prior research studies have examined different aspects of the disclosure of corporate risk information in annual reports. Beginning in 2005, the US SEC proposed changes to the disclosure of risk information in annual 10-K reports. The changes mandated large firms in the United States to disclose risk factors in Item 1A of their 10-Ks. While research studies on the impact of the changes are still ongoing, there are concerns among stakeholders that RFDs are vague, repetitive, and boilerplate. As a result, the SEC called on firms to ensure that they clearly disclose all the risks they faced. The SEC's call resulted in the release of an amendment that provides directions to further improve firms' RFDs. Using a systematic literature review method, this paper classifies the RFD literature into five research themes: (i) contents, (ii) informativeness, (iii) determinants, (iv) quality, and (v) effects on firm performance. The paper also reviews theories that have been dominantly applied in RFD studies and provides suggestions for future research.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"20 4","pages":"583-615"},"PeriodicalIF":1.7,"publicationDate":"2021-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43189502","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