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The Predictors of Non-Financial Reporting Quality in Romanian State-Owned Enterprises 罗马尼亚国有企业非财务报告质量的预测因素
IF 2.8
Accounting in Europe Pub Date : 2022-01-02 DOI: 10.1080/17449480.2021.2018474
V. Dragomir, M. Dumitru, L. Feleagă
{"title":"The Predictors of Non-Financial Reporting Quality in Romanian State-Owned Enterprises","authors":"V. Dragomir, M. Dumitru, L. Feleagă","doi":"10.1080/17449480.2021.2018474","DOIUrl":"https://doi.org/10.1080/17449480.2021.2018474","url":null,"abstract":"ABSTRACT This paper focuses on the predictors of non-financial reporting (NFR) quality by state-owned enterprises (SOEs). The predictors under consideration are the quality of the corporate governance system (assessed through a comprehensive index), state ownership concentration, industry sector characteristics, and company size. Our cross-sectional sample consists of data for 63 state-controlled enterprises in Romania for the financial year 2018. The data were collected by hand, using two new instruments: a content analysis scale for NFR according to the European Directive 2014/95/EU and a corporate governance index for SOEs. We classify Romanian SOEs into two clusters: ‘high disclosure – good governance’ and ‘low disclosure – poor governance,’ for which we present the particularities of NFR and corporate governance. In line with agency theory and stakeholder theory, we show that the NFR quality score is positively correlated with the corporate governance score, company size, environmental impact, monopolistic position, and the state’s strategic interest, but negatively correlated with state ownership concentration. Our results also indicate that an increase in the state’s blockholding will negatively affect the quality of the corporate governance system, and will ultimately decrease the quality of the company’s non-financial disclosures. We conclude that the quality of the governance system is a mediating variable between the state’s ownership concentration and the quality of NFR. Our results are helpful to professionals and policymakers in understanding the path toward the material harmonization of reporting practices at a European level for SOEs and private entities alike.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"19 1","pages":"110 - 151"},"PeriodicalIF":2.8,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45649188","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: 8
Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors 欧洲气候变化风险披露:文化认知、调节和规范因素的作用
IF 2.8
Accounting in Europe Pub Date : 2022-01-02 DOI: 10.1080/17449480.2022.2026000
Silvia Panfilo, Joanna Krasodomska
{"title":"Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors","authors":"Silvia Panfilo, Joanna Krasodomska","doi":"10.1080/17449480.2022.2026000","DOIUrl":"https://doi.org/10.1080/17449480.2022.2026000","url":null,"abstract":"ABSTRACT Climate change is a key issue faced by the contemporary world. Through the lens of neoinstitutionalism and the normativity concept, this study examines whether cultural, regulative, and normative dimensions affect the quality of climate change risk disclosures. This paper uses a sample of 653 European companies and measures the quality of their disclosures based on Carbon Disclosure Project (CDP) ratings. The results show that the quality of such disclosures is associated with cultural and normative dimensions, but substantive legitimacy is found to be influenced by all the examined institutional factors. The interactions between the examined cultural and normative dimensions are shown to be (not) important for firms that operated in weaker (stronger) regulative contexts prior to Directive 2014/95/EU. This study provides a better understanding of the challenges related to climate change reporting and the role of institutional differences in the process of achieving normativity in cross-national contexts such as that of the European Union.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"19 1","pages":"226 - 253"},"PeriodicalIF":2.8,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48969659","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
The Future of Corporate Reporting 企业报告的未来
IF 2.8
Accounting in Europe Pub Date : 2022-01-02 DOI: 10.1080/17449480.2022.2033804
Charles H. Cho, Peter Kajüter, R. Stacchezzini
{"title":"The Future of Corporate Reporting","authors":"Charles H. Cho, Peter Kajüter, R. Stacchezzini","doi":"10.1080/17449480.2022.2033804","DOIUrl":"https://doi.org/10.1080/17449480.2022.2033804","url":null,"abstract":"This Special Issue originates from the Symposium titled: ‘ Challenges in Corporate Reporting: The Role for the Academic Community in “ Non-Financial ” Reporting ’ , which took place at the 42nd European Accounting Association (EAA) Annual Congress in May 2019 in Paphos, Cyprus, and was attended by one of the guest editors as a panelist. 1 The Call for Papers was open and public, hence inviting any researcher interested in the subject to submit a manuscript. It aimed to provide a high-quality outlet for presenting research insights and fi ndings from various perspectives on corporate reporting. passing rigorous peer","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"19 1","pages":"1 - 6"},"PeriodicalIF":2.8,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46939101","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: 7
The Effect of Business Strategy on Risk Disclosure 企业战略对风险披露的影响
IF 2.8
Accounting in Europe Pub Date : 2022-01-02 DOI: 10.1080/17449480.2021.2018473
Véronique Weber, Anke Müssig
{"title":"The Effect of Business Strategy on Risk Disclosure","authors":"Véronique Weber, Anke Müssig","doi":"10.1080/17449480.2021.2018473","DOIUrl":"https://doi.org/10.1080/17449480.2021.2018473","url":null,"abstract":"ABSTRACT For a sample of nonfinancial and non-utility firms from the European Economic Area in 2005–2017, we find that a firm’s business strategy is a determinant of the amount of risk factor information in the annual report. Firms with an innovation-oriented prospector strategy report more about their risk factors than firms with an efficiency-oriented defender strategy. This is because, first, these innovation-oriented prospectors face greater risks and uncertainties and the regulator and enforcement institution expect them to report these accordingly in the annual report. Second, given the discretion the firms have in disclosing risks, prospectors are more likely to engage in voluntary disclosure. It seems that the benefits outweigh the costs of revealing proprietary information. Further, our findings reveal that business strategy influences the coverage of the main risk topics and risk disclosure complexity. Additionally, the influence of business strategy on risk disclosure is stronger for small, young, and low-technology firms.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"19 1","pages":"190 - 225"},"PeriodicalIF":2.8,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47016206","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: 9
Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies 2014/95/EU指令下的非财务披露与公司财务绩效:来自意大利上市公司的证据
IF 2.8
Accounting in Europe Pub Date : 2021-10-20 DOI: 10.1080/17449480.2021.1979610
Marisa Agostini, Ericka Costa, Blerita Korca
{"title":"Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies","authors":"Marisa Agostini, Ericka Costa, Blerita Korca","doi":"10.1080/17449480.2021.1979610","DOIUrl":"https://doi.org/10.1080/17449480.2021.1979610","url":null,"abstract":"Abstract This paper investigates the impact of Directive 2014/95/EU on both the quantity and quality of non-financial disclosure (NFD) and its relationship with corporate financial performance (CFP) in 20 Italian listed companies. The current study considers both the annual reports (AR) and social and environmental reports (SER) released two years prior (2015–2016) and two years after (2017–2018) the Directive’s application. A manual content analysis was conducted and OLS regression analyses were carried out to evaluate the relationship between NFD and CFP, measured by ROA, ROE and Tobin’s Q. The findings show that the Directive affected the quantity of NFD, but not the quality, and that a transfer of information occurred from the different reporting mediums considered. Overall, NFD quality is significant and positively associated with CFP when measured by ROA and ROE, however, the mandatory NFD quality following the Directive does not show a significant relationship with CFP.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"19 1","pages":"78 - 109"},"PeriodicalIF":2.8,"publicationDate":"2021-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48663504","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: 19
Board of Directors and Corporate Social Reporting: A Systematic Literature Network Analysis 董事会与企业社会报告:系统文献网络分析
IF 2.8
Accounting in Europe Pub Date : 2021-10-03 DOI: 10.1080/17449480.2021.1979609
Giovanna Afeltra, Alireza Alerasoul, Berto Usman
{"title":"Board of Directors and Corporate Social Reporting: A Systematic Literature Network Analysis","authors":"Giovanna Afeltra, Alireza Alerasoul, Berto Usman","doi":"10.1080/17449480.2021.1979609","DOIUrl":"https://doi.org/10.1080/17449480.2021.1979609","url":null,"abstract":"ABSTRACT\u0000 Over the last decade, the body of literature on the relationship between corporate governance mechanisms (board composition and its characteristics) and ‘corporate social reporting’ has seen increasing attention from academics. However, no significant studies attempt to systematise the body of literature highlighting the advancement of knowledge in this field. The main objective of this study is to identify the flow of knowledge in this area by applying a chronological approach to the traditional Systematic Literature Review (SLR), which is called Systematic Literature Network Analysis (SLNA). We found 21 papers that constitute the Main Path of knowledge and four clusters from the co-occurrence analysis of authors’ keywords: i) ‘The influencing factors of social disclosure’; ii) ‘Assurance practices and CSR reporting’; iii) ‘Integrated reporting and Sustainability reporting’; iv) ‘The relationship between intellectual capital disclosure and corporate governance’; v) ‘The relevant theories.’ Finally, future avenues of research are suggested.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"19 1","pages":"48 - 77"},"PeriodicalIF":2.8,"publicationDate":"2021-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48892552","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
On Translating Goodwill 论商誉的翻译
IF 2.8
Accounting in Europe Pub Date : 2021-07-16 DOI: 10.1080/17449480.2021.1952284
C. Nobes
{"title":"On Translating Goodwill","authors":"C. Nobes","doi":"10.1080/17449480.2021.1952284","DOIUrl":"https://doi.org/10.1080/17449480.2021.1952284","url":null,"abstract":"Abstract The IASB’s plans to reform accounting for goodwill prompt this paper’s discussion of the translation of the signifier ‘goodwill’ (and the related terms: depreciation, amortisation and impairment). As a translation problem, this is unusually interesting because there are at least three different types of goodwill but all with the same signifier in English. The paper begins by noting the difficulties which biblical translators have had with ‘goodwill’. It then outlines the different types of accounting goodwill, recording the many terms used in eight languages. This includes a study of national regulations and the specific problems of translating IFRS. The discussion is extended to include the approaches in different languages about whether or not to distinguish depreciation from amortisation and how to translate ‘impairment’. Implications for researchers and standard-setters are drawn. This includes the need for terms which are accurately defined and which have been chosen with an eye on potential translations problems.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"18 1","pages":"407 - 418"},"PeriodicalIF":2.8,"publicationDate":"2021-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2021.1952284","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43329157","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
Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee 风险披露对银行业绩重要吗？风险委员会的调节作用
IF 2.8
Accounting in Europe Pub Date : 2021-07-01 DOI: 10.1080/17449480.2021.1942095
S. Nahar, M. Jahan
{"title":"Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee","authors":"S. Nahar, M. Jahan","doi":"10.1080/17449480.2021.1942095","DOIUrl":"https://doi.org/10.1080/17449480.2021.1942095","url":null,"abstract":"Abstract\u0000 This study examines whether risk disclosure and risk committee are associated with major banks’ performance worldwide. We also test whether the composition of a risk committee moderates (i.e. strengthens or weakens) this relationship. Using 1760 bank-year observations of 160 banks across 45 countries for the years 2006–2016, we find that risk disclosure and risk committees are associated with a bank’s overall performance. In addition, the findings suggest that the composition of a risk committee moderates the relationship between risk disclosure and bank performance. The results support the contention that risk disclosure and risk committee can be used as a channel to optimise the performance of a bank. Conclusions reflect on how the agency, signalling, and resource-based theories inform this phenomenon. This paper advances our understanding of the role of risk committee characteristics on the relationship between risk disclosures and bank performance from both theoretical and empirical perspectives, suggesting risk committee is not a panacea for risk monitoring. However, the existence of a strong risk committee is vital for effective risk governance. Findings from this research may have valuable practical and policy implications, particularly in the banking sector.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"18 1","pages":"378 - 406"},"PeriodicalIF":2.8,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2021.1942095","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41686688","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
From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study 根据2014/95/EU指令，从自愿到强制性非财务披露：意大利案例研究
IF 2.8
Accounting in Europe Pub Date : 2021-05-30 DOI: 10.1080/17449480.2021.1933113
Blerita Korca, Ericka Costa, Federica Farneti
{"title":"From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study","authors":"Blerita Korca, Ericka Costa, Federica Farneti","doi":"10.1080/17449480.2021.1933113","DOIUrl":"https://doi.org/10.1080/17449480.2021.1933113","url":null,"abstract":"Abstract\u0000 This study investigates the non-financial disclosure in an Italian banking group following Directive 2014/95/EU over a period of eight years, from its voluntary (2013–2017) to mandatory (2018–2020) implementation. The paper relies both on primary and secondary data sources. It first adopts a content analysis on non-financial reports while considering other relevant available material. Second, the study relies upon semi-structured interviews and seminars to gather primary data. The analysis has been interpreted in light of institutional theory in order to understand the institutional forces driving non-financial disclosure. Results show that non-financial disclosure significantly increased in quantity after the regulation; however, the improvement in quality is fairly low, with the exception of themes relevant to the company under investigation. Through the lens of institutional theory, it emerges that an interplay of institutional mechanisms co-existed within the bank, during two periods of reporting for different topics of disclosure.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"18 1","pages":"353 - 377"},"PeriodicalIF":2.8,"publicationDate":"2021-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2021.1933113","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45615393","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: 28
Exploring the Going Concern Statement, Readability and Length Cues as Indicators of Distress at Italian Companies 探讨持续经营声明、可读性和长度线索作为意大利公司困境的指标
IF 2.8
Accounting in Europe Pub Date : 2021-05-27 DOI: 10.1080/17449480.2021.1933112
Cristina Gianfelici, Nourhene Benyoussef, Giuseppe Savioli
{"title":"Exploring the Going Concern Statement, Readability and Length Cues as Indicators of Distress at Italian Companies","authors":"Cristina Gianfelici, Nourhene Benyoussef, Giuseppe Savioli","doi":"10.1080/17449480.2021.1933112","DOIUrl":"https://doi.org/10.1080/17449480.2021.1933112","url":null,"abstract":"ABSTRACT This study explores the going concern statement, readability and length cues as indicators of Italian private companies in default. The results indicate that the disclosures of defaulting companies contain (1) low readability; (2) greater uncertainty and confusing information; and (3) a lengthy going concern statement compared to non-defaulting firms. This is the first study to analyse the going concern statement and its correlation with Italian default by comparing International Financial Reporting Standards (IFRS) and Italian Generally Accepted Accounting Principles (GAAP).","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"18 1","pages":"325 - 352"},"PeriodicalIF":2.8,"publicationDate":"2021-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2021.1933112","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46867247","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
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