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Intelligent Systems in Accounting Finance & Management最新文献

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Stock market liquidity and traditional sources of bank business 股票市场流动性与银行业务的传统来源
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-11-24 DOI: 10.1111/acfi.12883
Ama Samarasinghe, Katherine Uylangco
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引用次数: 2
The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions 零基预算的复兴:企业层面采用的驱动因素和后果
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-11-23 DOI: 10.1111/acfi.12884
Rodney Coyte, M. Messner, Shanding Zhou
{"title":"The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions","authors":"Rodney Coyte, M. Messner, Shanding Zhou","doi":"10.1111/acfi.12884","DOIUrl":"https://doi.org/10.1111/acfi.12884","url":null,"abstract":"The paper examines the recent revival of zero-based budgeting (ZBB) in the US. Using archival data, we show that the renewed interest in ZBB was linked to the activities of a hedge fund, 3G Capital, which introduced the practice in newly acquired firms. Other firms picked up the practice, particularly so in some industries, and justified adoption mainly on the basis of expected cost savings. In addition, we show that these adopting firms were smaller than non-adopters, suggesting that less complexity favours adoption. We also find some evidence that they were more strongly leveraged than non-adopters, suggesting a cost discipline effect of debt financing. However, in terms of the consequences of adoption, we do not find evidence for significant cost savings in adopting firms overall, although we find some evidence of significant cost savings among those firms referencing 3G in their SEC filings.","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"48 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83077568","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
We are advertis’d by our loving friends: CEO‐connected directors 我们是由我们爱的朋友做广告的:与CEO有联系的董事
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-11-22 DOI: 10.1111/acfi.12885
Junho Park
{"title":"We are advertis’d by our loving friends: CEO‐connected directors","authors":"Junho Park","doi":"10.1111/acfi.12885","DOIUrl":"https://doi.org/10.1111/acfi.12885","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"234 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75523364","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 relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective 股票回购完成率、公司声誉和财务报告质量之间的关系:承诺-信任理论视角
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-11-19 DOI: 10.1111/acfi.12879
Avishek Bhandari, J. Golden, K. Walker, Joseph H. Zhang
{"title":"The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective","authors":"Avishek Bhandari, J. Golden, K. Walker, Joseph H. Zhang","doi":"10.1111/acfi.12879","DOIUrl":"https://doi.org/10.1111/acfi.12879","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"17 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75836499","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
The unintended consequence of financial statement comparability: evidence from managerial learning practices 财务报表可比性的意外后果:来自管理学习实践的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-11-17 DOI: 10.1111/acfi.12882
Jianghua Shen, Lingmin Xie, Zhimin Xie
{"title":"The unintended consequence of financial statement comparability: evidence from managerial learning practices","authors":"Jianghua Shen, Lingmin Xie, Zhimin Xie","doi":"10.1111/acfi.12882","DOIUrl":"https://doi.org/10.1111/acfi.12882","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"16 2 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85401888","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
A study on the effect of joint supervision between auditors and sponsors: evidence from China 审计师与保荐人联合监督的效果研究:来自中国的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-11-10 DOI: 10.1111/acfi.12881
Juewei Wang, J. Wang, Steve Tulig, Weidong Zhang, Zeyu Li
{"title":"A study on the effect of joint supervision between auditors and sponsors: evidence from China","authors":"Juewei Wang, J. Wang, Steve Tulig, Weidong Zhang, Zeyu Li","doi":"10.1111/acfi.12881","DOIUrl":"https://doi.org/10.1111/acfi.12881","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"16 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75500317","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 future of work: a systematic literature review 工作的未来:系统的文献综述
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-11-08 DOI: 10.1111/acfi.12878
R. Mitchell, Yun Shen, Lanchi Snell
{"title":"The future of work: a systematic literature review","authors":"R. Mitchell, Yun Shen, Lanchi Snell","doi":"10.1111/acfi.12878","DOIUrl":"https://doi.org/10.1111/acfi.12878","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"21 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73033406","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: 6
Is the SEC captured? Evidence from political connectedness and SEC enforcement actions 证交会被抓住了吗?来自政治联系和SEC执法行动的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-11-06 DOI: 10.1111/acfi.12880
A. Khokhar, Hesamoddin Shahriari
{"title":"Is the SEC captured? Evidence from political connectedness and SEC enforcement actions","authors":"A. Khokhar, Hesamoddin Shahriari","doi":"10.1111/acfi.12880","DOIUrl":"https://doi.org/10.1111/acfi.12880","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"22 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79142378","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
Does stock market liberalisation restrain corporate financialisation? 股市自由化是否会抑制企业金融化?
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-11-05 DOI: 10.1111/acfi.12876
Qianwei Ying, Yanyan Zhu, Mengchao Yao, Ziyang Li
{"title":"Does stock market liberalisation restrain corporate financialisation?","authors":"Qianwei Ying, Yanyan Zhu, Mengchao Yao, Ziyang Li","doi":"10.1111/acfi.12876","DOIUrl":"https://doi.org/10.1111/acfi.12876","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"46 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79731167","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
The sociology of compensation inequality in upper‐echelon positions: evidence from Australia 高层职位薪酬不平等的社会学研究:来自澳大利亚的证据
IF 2.9
Intelligent Systems in Accounting Finance & Management Pub Date : 2021-11-05 DOI: 10.1111/acfi.12875
M. Safari, J. Birt, Yixian Xiang
{"title":"The sociology of compensation inequality in upper‐echelon positions: evidence from Australia","authors":"M. Safari, J. Birt, Yixian Xiang","doi":"10.1111/acfi.12875","DOIUrl":"https://doi.org/10.1111/acfi.12875","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"53 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2021-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90583519","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
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