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The Impact of World Religions on Conservatism 世界宗教对保守主义的影响
IF 1.2
Journal of International Accounting Research Pub Date : 2020-06-01 DOI: 10.2308/jiar-2020-048
Laura Swenson
{"title":"The Impact of World Religions on Conservatism","authors":"Laura Swenson","doi":"10.2308/jiar-2020-048","DOIUrl":"https://doi.org/10.2308/jiar-2020-048","url":null,"abstract":"\u0000 This study examines the association between world religions and the earnings attribute of conservatism. I group the major world religions into two sub-groups, Western and Eastern. Prior literature documents that followers of Western religions have a lower preference for risk relative to followers of Eastern religions. Prior literature also finds a lower preference for risk is associated with more conservative reporting. Using a large sample of firms listed on exchanges around the world, I find earnings of firms domiciled in countries with larger Western religious presence are more conservative. The results hold after using an indicator for whether the predominant religion in the country is a Western religion, controlling for religiosity, and using a sample of U.S. foreign registrants that file a 20-F reconciliation with the SEC. My study contributes to our understanding of how social norms affect financial reporting.\u0000 JEL Classifications: G14; G15; M41.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41433364","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
How Internal Control Protects Shareholders' Welfare: Evidence from Tax Avoidance in China 内部控制如何保护股东福利:来自中国避税的证据
IF 1.2
Journal of International Accounting Research Pub Date : 2020-06-01 DOI: 10.2308/jiar-19-046
Hsihui Chang, X. Dai, Yurun He, Maolin Wang
{"title":"How Internal Control Protects Shareholders' Welfare: Evidence from Tax Avoidance in China","authors":"Hsihui Chang, X. Dai, Yurun He, Maolin Wang","doi":"10.2308/jiar-19-046","DOIUrl":"https://doi.org/10.2308/jiar-19-046","url":null,"abstract":"This paper investigates how effective internal control protects shareholders' welfare in the context of corporate tax avoidance. Prior literature documents a positive association between internal c...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42959135","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: 10
Does Firms' Dissemination of Corporate Social Responsibility Information through Facebook Matter for Corporate Reputation? 企业通过Facebook传播企业社会责任信息对企业声誉有影响吗？
IF 1.2
Journal of International Accounting Research Pub Date : 2020-06-01 DOI: 10.2308/jiar-19-070
Janine Maniora, Christiane Pott
{"title":"Does Firms' Dissemination of Corporate Social Responsibility Information through Facebook Matter for Corporate Reputation?","authors":"Janine Maniora, Christiane Pott","doi":"10.2308/jiar-19-070","DOIUrl":"https://doi.org/10.2308/jiar-19-070","url":null,"abstract":"This paper examines the impact of firms' dissemination of corporate social responsibility (CSR) information through Facebook on corporate reputation. We investigate this relationship empirically by...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41629388","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 Effect of Audit Duality on Audit Quality 审计二重性对审计质量的影响
IF 1.2
Journal of International Accounting Research Pub Date : 2020-06-01 DOI: 10.2308/jiar-19-523
Lawrence Chui, O. Kim, Byron J Pike
{"title":"The Effect of Audit Duality on Audit Quality","authors":"Lawrence Chui, O. Kim, Byron J Pike","doi":"10.2308/jiar-19-523","DOIUrl":"https://doi.org/10.2308/jiar-19-523","url":null,"abstract":"The Russian regulatory environment offers a unique audit duality situation in which public companies receive two separate financial statement audits by the same audit firm: one based on Russian Acc...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48824696","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: 5
Discussion of Do Female Directors on Corporate Boards Make a Difference in Family Owned Businesses? 家族企业董事会中女性董事是否会产生影响?
IF 1.2
Journal of International Accounting Research Pub Date : 2020-06-01 DOI: 10.2308/jiar-2020-002
C. Karuna
{"title":"Discussion of Do Female Directors on Corporate Boards Make a Difference in Family Owned Businesses?","authors":"C. Karuna","doi":"10.2308/jiar-2020-002","DOIUrl":"https://doi.org/10.2308/jiar-2020-002","url":null,"abstract":"\u0000 Magnanelli, Nasta, and Raoli (2020) examine the relation between female director presence on corporate boards and firm performance in Italy. Using the mandatory gender quota law that was introduced in Italy as an exogenous shock to the appointment of female directors on corporate boards, they find evidence that female directors on the board are associated with better firm performance, especially for family owned firms. However, how this study is positioned within the literature is unclear. My discussion is centered on this ambiguity.\u0000 JEL Classifications: G3; M1.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47004960","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
The Information Content of Hedge Accounting—Evidence from the European Banking Industry 对冲会计的信息内容——来自欧洲银行业的证据
IF 1.2
Journal of International Accounting Research Pub Date : 2020-06-01 DOI: 10.2308/jiar-18-045
Tami Dinh, Barbara Seitz
{"title":"The Information Content of Hedge Accounting—Evidence from the European Banking Industry","authors":"Tami Dinh, Barbara Seitz","doi":"10.2308/jiar-18-045","DOIUrl":"https://doi.org/10.2308/jiar-18-045","url":null,"abstract":"This paper provides an in-depth analysis of financial information related to hedge accounting in European banks from 2005-2014. We show that both \"as-if\" earnings and \"as-if\" book values excluding ...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47959515","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
Short-Selling Threats and Real Earnings Management—International Evidence 卖空威胁与实际盈余管理——国际证据
IF 1.2
Journal of International Accounting Research Pub Date : 2020-06-01 DOI: 10.2308/jiar-19-042
Haiyan Jiang, Yafeng Qin, M. Bai
{"title":"Short-Selling Threats and Real Earnings Management—International Evidence","authors":"Haiyan Jiang, Yafeng Qin, M. Bai","doi":"10.2308/jiar-19-042","DOIUrl":"https://doi.org/10.2308/jiar-19-042","url":null,"abstract":"This paper investigates the effect of short selling threat on managers' earnings management choices in an international setting. Using data from 22 countries between 2003 and 2015, we find that sho...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48690763","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: 11
Lost in Translation? Analysts' Forecasts of Cross-Listed Firms 迷失在翻译中?分析师对交叉上市公司的预测
IF 1.2
Journal of International Accounting Research Pub Date : 2020-04-21 DOI: 10.2308/jiar-19-503
Hyunkwon Cho, Volkan Muslu, Minjae Koo
{"title":"Lost in Translation? Analysts' Forecasts of Cross-Listed Firms","authors":"Hyunkwon Cho, Volkan Muslu, Minjae Koo","doi":"10.2308/jiar-19-503","DOIUrl":"https://doi.org/10.2308/jiar-19-503","url":null,"abstract":"The level of difficulty for U.S. analysts in the native language of a cross-listed firm increases their forecast errors. The association is decreased by analyst experience and analyst fluency in th...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47484242","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 Value of Implicit Political Connections 隐性政治联系的价值
IF 1.2
Journal of International Accounting Research Pub Date : 2020-04-13 DOI: 10.2308/jiar-18-604
D. Broadstock, Xiaoqi Chen, C.S.Agnes Cheng, Wenli Huang
{"title":"The Value of Implicit Political Connections","authors":"D. Broadstock, Xiaoqi Chen, C.S.Agnes Cheng, Wenli Huang","doi":"10.2308/jiar-18-604","DOIUrl":"https://doi.org/10.2308/jiar-18-604","url":null,"abstract":"We investigate whether the aggregated political relations of a firm's top management team (TMT) add value to the firm's performance. We distinguish between the political relations that arise from T...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44384595","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
Covers and Front Matter 封面和封头
IF 1.2
Journal of International Accounting Research Pub Date : 2020-03-01 DOI: 10.2308/1558-8025-19.1.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/1558-8025-19.1.i","DOIUrl":"https://doi.org/10.2308/1558-8025-19.1.i","url":null,"abstract":"","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141226541","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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