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Intelligent Systems in Accounting Finance & Management最新文献

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Understanding the concept of subjectivity in performance evaluation and its effects on perceived procedural justice across contexts 理解绩效评估中的主观性概念及其对感知程序公正的影响
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-02-08 DOI: 10.1111/acfi.12916
Thuy Tran, J. Järvinen
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引用次数: 1
Quality of performance metrics, informal peer monitoring and goal commitment 绩效指标的质量，非正式的同行监督和目标承诺
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-02-07 DOI: 10.1111/acfi.12915
Jacobo Gomez-Conde, Ernesto Lopez-Valeiras, Ricardo Malagueño, José Carlos Tiomatsu Oyadomari
{"title":"Quality of performance metrics, informal peer monitoring and goal commitment","authors":"Jacobo Gomez-Conde, Ernesto Lopez-Valeiras, Ricardo Malagueño, José Carlos Tiomatsu Oyadomari","doi":"10.1111/acfi.12915","DOIUrl":"https://doi.org/10.1111/acfi.12915","url":null,"abstract":"We examine whether the quality of performance metrics affects informal peer monitoring and, in turn, goal commitment. By fostering performance-oriented behaviours, performance metrics drive managers to involve themselves in learning and improvement efforts, building a fertile atmosphere for informal peer monitoring. We argue that the quality of performance metrics is positively associated with direct peer monitoring and negatively linked to indirect peer monitoring. Subsequently, we postulate that direct (indirect) peer monitoring is positively (negatively) associated with goal commitment. We use partial least squares (PLS) to analyse survey data from store managers in a large retail firm. Results provide overall support for our hypotheses","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"90 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83314287","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
CEO organizational identification and corporate innovation investment CEO组织认同与企业创新投入
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-02-06 DOI: 10.1111/acfi.12920
Dongying Du, Xiaojian Tang, Huaiming Wang, Joseph H. Zhang, S. Tsui, Dongjie Lin
{"title":"CEO organizational identification and corporate innovation investment","authors":"Dongying Du, Xiaojian Tang, Huaiming Wang, Joseph H. Zhang, S. Tsui, Dongjie Lin","doi":"10.1111/acfi.12920","DOIUrl":"https://doi.org/10.1111/acfi.12920","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"3 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76362366","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: 4
Does female participation in strategic decision‐making roles matter for corporate social responsibility performance? 女性参与战略决策角色对企业社会责任绩效有影响吗?
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-02-04 DOI: 10.1111/acfi.12918
S. Bose, Sarowar Hossain, A. Sobhan, K. Handley
{"title":"Does female participation in strategic decision‐making roles matter for corporate social responsibility performance?","authors":"S. Bose, Sarowar Hossain, A. Sobhan, K. Handley","doi":"10.1111/acfi.12918","DOIUrl":"https://doi.org/10.1111/acfi.12918","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"22 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86008089","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: 4
CFOs’ audit experience and corporate disclosure quality: evidence from China 财务总监审计经验与公司信息披露质量:来自中国的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-02-02 DOI: 10.1111/acfi.12914
Piao Li, Chang Song, J. Wang, Hongrui Zheng
{"title":"CFOs’ audit experience and corporate disclosure quality: evidence from China","authors":"Piao Li, Chang Song, J. Wang, Hongrui Zheng","doi":"10.1111/acfi.12914","DOIUrl":"https://doi.org/10.1111/acfi.12914","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"33 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73800204","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: 4
The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system 税收执法对企业投资效率的影响:来自税务征管信息系统的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-02-01 DOI: 10.1111/acfi.12921
Liguang Zhang, Wanyi Chen, L. Peng
{"title":"The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system","authors":"Liguang Zhang, Wanyi Chen, L. Peng","doi":"10.1111/acfi.12921","DOIUrl":"https://doi.org/10.1111/acfi.12921","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"103 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80646176","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: 3
What influences the implementation of IFRS for SMEs? The Brazilian case 影响中小企业国际财务报告准则实施的因素是什么?巴西的案例
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-02-01 DOI: 10.1111/acfi.12917
Flauzeliton José Aparecido Gonçalves, André Aroldo Freitas De Moura, F. Motoki
{"title":"What influences the implementation of IFRS for SMEs? The Brazilian case","authors":"Flauzeliton José Aparecido Gonçalves, André Aroldo Freitas De Moura, F. Motoki","doi":"10.1111/acfi.12917","DOIUrl":"https://doi.org/10.1111/acfi.12917","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"106 1 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90997130","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 impact of cost stickiness on financial reporting: evidence from income smoothing 成本粘性对财务报告的影响:来自收益平滑的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-01-30 DOI: 10.1111/acfi.12910
Sven Hartlieb, Thomas R. Loy
{"title":"The impact of cost stickiness on financial reporting: evidence from income smoothing","authors":"Sven Hartlieb, Thomas R. Loy","doi":"10.1111/acfi.12910","DOIUrl":"https://doi.org/10.1111/acfi.12910","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"31 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87660713","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: 4
Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020? 综合报告中的大流行风险披露:后见之明是2020年吗?
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-01-30 DOI: 10.1111/acfi.12925
Roslyn Roberts, Daun Jang, G. Mubako
{"title":"Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020?","authors":"Roslyn Roberts, Daun Jang, G. Mubako","doi":"10.1111/acfi.12925","DOIUrl":"https://doi.org/10.1111/acfi.12925","url":null,"abstract":"We examine whether, and to what extent companies disclosed pandemic risk and likely impact as part of their key risks or material matters immediately prior to 2020. The integrated/annual reports of 489 companies from six global regions were examined, finding that despite clear warnings from multiple fronts that highlighted the inevitability and imminence of a global pandemic, only 15.5 percent of companies disclosed anything related to pandemic risk. Of these, 71.1 percent were boilerplate in nature, providing minimal useful information to stakeholders. This study contributes to our understanding of integrated reporting, specifically regarding the adequacy of the disclosure of material risks.","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"38 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91284574","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: 4
Are investments in material corporate social responsibility issues a key driver of financial performance? 对重大企业社会责任问题的投资是财务绩效的关键驱动因素吗?
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2022-01-29 DOI: 10.1111/acfi.12912
Guillermo Badía, Fernando Gómez‐Bezares, Luis Ferruz
{"title":"Are investments in material corporate social responsibility issues a key driver of financial performance?","authors":"Guillermo Badía, Fernando Gómez‐Bezares, Luis Ferruz","doi":"10.1111/acfi.12912","DOIUrl":"https://doi.org/10.1111/acfi.12912","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"40 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85091514","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: 4
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