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Journal of International Accounting Research最新文献

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Information Shocks and Corporate Cash Policies 信息冲击与企业现金政策
IF 1.2
Journal of International Accounting Research Pub Date : 2020-01-01 DOI: 10.2308/jiar-19-085
C. S. A. Cheng, Yuan Huang, Xiao Li
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引用次数: 3
R&D Disclosures and Capitalization under IAS 38—Evidence on the Interplay between National Institutional Regulations and IFRS Adoption 国际会计准则第38号下的研发披露和资本化——国家制度法规与国际财务报告准则采用之间相互作用的证据
IF 1.2
Journal of International Accounting Research Pub Date : 2020-01-01 DOI: 10.2308/jiar-17-522
Tami Dinh, Wolfgang Schultze, T. List, Nadine Zbiegly
{"title":"R&D Disclosures and Capitalization under IAS 38—Evidence on the Interplay between National Institutional Regulations and IFRS Adoption","authors":"Tami Dinh, Wolfgang Schultze, T. List, Nadine Zbiegly","doi":"10.2308/jiar-17-522","DOIUrl":"https://doi.org/10.2308/jiar-17-522","url":null,"abstract":"ABSTRACT Based on the notion that the effects of IFRS adoption are dependent on changes in the institutional environment, this paper analyzes the effects of one prominent feature of IFRS: the accou...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"10 1","pages":"29-55"},"PeriodicalIF":1.2,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68990878","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
Do Female Directors on Corporate Boards Make a Difference in Family Owned Businesses? 公司董事会中的女性董事对家族企业有影响吗？
IF 1.2
Journal of International Accounting Research Pub Date : 2019-12-01 DOI: 10.2308/jiar-17-561
Barbara Sveva Magnanelli, L. Nasta, Elisa Raoli
{"title":"Do Female Directors on Corporate Boards Make a Difference in Family Owned Businesses?","authors":"Barbara Sveva Magnanelli, L. Nasta, Elisa Raoli","doi":"10.2308/jiar-17-561","DOIUrl":"https://doi.org/10.2308/jiar-17-561","url":null,"abstract":"\u0000 This paper investigates how the presence of female directors on corporate boards impacts the performance of family firms. This study enriches the literature on gender diversity on corporate boards and its effects on firm performance by focusing on a country in which family businesses are dominant. The empirical analysis is conducted on a sample of 165 Italian-listed firms from 2011 to 2016, representing the period during which the mandatory gender quota law was introduced and implemented in Italy. The results show a positive relationship between the presence of women on corporate boards and firm performance, specifically in family owned businesses. These findings lead to the conclusion that female directors do not have a negative impact on firm performance. And, given the domination of family businesses and a mandatory gender quota law in Italy, this study makes a regulatory and performance assessment not previously examined in the literature.\u0000 JEL Classifications: M1; M12; M48; M21.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"1 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42107167","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: 18
Discussion of Diversified Firms and Analyst Earnings Forecasts: The Role of Management Guidance at the Segment Level 多元化企业与分析师盈利预测的讨论：分部层面管理指导的作用
IF 1.2
Journal of International Accounting Research Pub Date : 2019-11-01 DOI: 10.2308/jiar-10692
Marco Fasan
{"title":"Discussion of Diversified Firms and Analyst Earnings Forecasts: The Role of Management Guidance at the Segment Level","authors":"Marco Fasan","doi":"10.2308/jiar-10692","DOIUrl":"https://doi.org/10.2308/jiar-10692","url":null,"abstract":"","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":" ","pages":""},"PeriodicalIF":1.2,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42484384","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
Discussion of the Consequences of Providing Lower-Quality Audits at the Engagement Partner Level 在审计业务合伙人层面提供低质量审计的后果讨论
IF 1.2
Journal of International Accounting Research Pub Date : 2019-11-01 DOI: 10.2308/jiar-10695
Silvia Panfilo, Chiara Mio
{"title":"Discussion of the Consequences of Providing Lower-Quality Audits at the Engagement Partner Level","authors":"Silvia Panfilo, Chiara Mio","doi":"10.2308/jiar-10695","DOIUrl":"https://doi.org/10.2308/jiar-10695","url":null,"abstract":"","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":" ","pages":""},"PeriodicalIF":1.2,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44960373","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 Fee Disclosure Type Matter? Evidence from Price Adjustment in the Audit Market of Taiwan 收费披露类型重要吗?台湾审计市场价格调整的证据
IF 1.2
Journal of International Accounting Research Pub Date : 2019-09-01 DOI: 10.2308/jiar-52573
Jengfang Chen, Rong-Ruey Duh, Kuei-Fu Li
{"title":"Does Fee Disclosure Type Matter? Evidence from Price Adjustment in the Audit Market of Taiwan","authors":"Jengfang Chen, Rong-Ruey Duh, Kuei-Fu Li","doi":"10.2308/jiar-52573","DOIUrl":"https://doi.org/10.2308/jiar-52573","url":null,"abstract":"\u0000 While mandatory audit fee disclosure makes fee information transparent, there have been concerns about the impact of price adjustment on audit quality. Taking advantage of a regulatory change in Taiwan that required public companies to disclose audit fee but allowed two alternative disclosure forms (amount disclosure or range disclosure), this study investigates the impact of the fee disclosure form on price adjustment and the influence of such adjustment on audit quality. Using a dataset including audit fees under the two disclosure forms, we find that, for overcharged companies, the downward adjustment is larger for amount disclosure companies than range disclosure companies and such downward adjustment increase discretionary accruals in amount disclosure companies but not for range disclosure companies. Our study helps understand the impact of different fee disclosure forms on price adjustment and audit quality, which should be of interest to regulators and financial statement users in Taiwan and beyond.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":" ","pages":""},"PeriodicalIF":1.2,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43580846","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
Information for Authors 作者信息
IF 1.2
Journal of International Accounting Research Pub Date : 2019-09-01 DOI: 10.2308/1558-8025-18.3.123
{"title":"Information for Authors","authors":"","doi":"10.2308/1558-8025-18.3.123","DOIUrl":"https://doi.org/10.2308/1558-8025-18.3.123","url":null,"abstract":"","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":" ","pages":""},"PeriodicalIF":1.2,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44762450","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
Discussion of Long-Term Orientation and Earnings Management Strategies 论长期定位与盈余管理策略
IF 1.2
Journal of International Accounting Research Pub Date : 2019-09-01 DOI: 10.2308/jiar-10696
Francesco Bova
{"title":"Discussion of Long-Term Orientation and Earnings Management Strategies","authors":"Francesco Bova","doi":"10.2308/jiar-10696","DOIUrl":"https://doi.org/10.2308/jiar-10696","url":null,"abstract":"","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":" ","pages":""},"PeriodicalIF":1.2,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47576014","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
Why Accounting Matters: Evidence from Accounting's “Big Bang” 会计为什么重要：来自会计“大爆炸”的证据
IF 1.2
Journal of International Accounting Research Pub Date : 2019-09-01 DOI: 10.2308/jiar-52568
Mark L. Defond
{"title":"Why Accounting Matters: Evidence from Accounting's “Big Bang”","authors":"Mark L. Defond","doi":"10.2308/jiar-52568","DOIUrl":"https://doi.org/10.2308/jiar-52568","url":null,"abstract":"\u0000 This article is based on my keynote speech presented at the 2018 Journal of International Accounting Research Conference held at Ca' Foscari University of Venice, Italy. The worldwide adoption of International Financial Reporting Standards in 2005 represents a “quasi-experimental” shock for thousands of companies around the world. This “Big Bang” event provided accounting researchers with an opportunity to gain insights into the fundamental qualitative characteristics of accounting that users find valuable. This research identifies several qualitative characteristics that help explain “why accounting matters,” including: (1) reliability, as captured by strong legal institutions, (2) accruals, (3) increased disclosure, (4) greater comparability, and (5) the use of historical costs (at least for contracting purposes). Notably, the overarching characteristic, which is necessary for all of the other characteristics to matter, is strong legal institutions.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":" ","pages":""},"PeriodicalIF":1.2,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46010667","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 Value of Academic Directors to Stakeholders: Evidence on Corporate Social Responsibility Reporting 学术总监对利益相关者的价值——基于企业社会责任报告的证据
IF 1.2
Journal of International Accounting Research Pub Date : 2019-08-30 DOI: 10.2308/jiar-2020-037
Hsin-Yi Huang, Cheng-Hsun Lee, Chih-Hsien Liao
{"title":"The Value of Academic Directors to Stakeholders: Evidence on Corporate Social Responsibility Reporting","authors":"Hsin-Yi Huang, Cheng-Hsun Lee, Chih-Hsien Liao","doi":"10.2308/jiar-2020-037","DOIUrl":"https://doi.org/10.2308/jiar-2020-037","url":null,"abstract":"\u0000 This study explores the regulatory setting in Taiwan and examines the association between academic directors and corporate social responsibility (CSR) reporting. We find that firms with academic directors on their boards are more likely to issue standalone CSR reports and to obtain third-party assurance on such reports. We also demonstrate that an academic director's university prestige as well as industry expertise both have incremental positive effects on CSR reporting. Additional analysis further suggests that a firm's CSR reporting is better valued by the capital market when the firm has academic directors, consistent with academic directors strengthening investors' perceptions regarding the credibility of voluntarily disclosed CSR information. Our finding that the presence of academic directors can promote better CSR reporting indicates that academic directors contribute not only to shareholder value, but also to wider stakeholder interests.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":" ","pages":""},"PeriodicalIF":1.2,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48847418","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
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