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Start-up Firms and Discretion Over Deferment of Disclosure: An ex Ante and an ex Post Perspective 创业公司与延迟披露的自由裁量权:事前和事后的视角
IF 2.8
Accounting in Europe Pub Date : 2021-05-23 DOI: 10.1080/17449480.2021.1923765
Vasileios Zisis
{"title":"Start-up Firms and Discretion Over Deferment of Disclosure: An ex Ante and an ex Post Perspective","authors":"Vasileios Zisis","doi":"10.1080/17449480.2021.1923765","DOIUrl":"https://doi.org/10.1080/17449480.2021.1923765","url":null,"abstract":"Abstract We examine deferment in the reporting of financial statements using an alternative measure of reporting delay based on start-up firms’ discretion over the length of the first reporting period. We explore discretion, exercised both by local GAAP adopters and by IFRS adopters, for a sample of Greek start-up firms using both an ex-ante and an ex-post research design. In addition to various factors previously considered by the accounting literature (i.e. performance, leverage, voluntary auditing, and the GAAP regime), we find that liquidity constraints, shareholders’ pressure, and increased noise in accounting measures are associated with a start-up firm’s reporting choice over the length of the first reporting period.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"18 1","pages":"295 - 324"},"PeriodicalIF":2.8,"publicationDate":"2021-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2021.1923765","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49242754","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
Auditor’s Reporting in the Dutch Market of Public Interest Entities: Exploring New Developments in a Diverse Market 荷兰公共利益主体市场的审计报告:探索多元化市场的新发展
IF 2.8
Accounting in Europe Pub Date : 2021-05-04 DOI: 10.1080/17449480.2021.1912371
J. Woudenberg, Lisette van der Hel – van Dijk, R. Kamerling
{"title":"Auditor’s Reporting in the Dutch Market of Public Interest Entities: Exploring New Developments in a Diverse Market","authors":"J. Woudenberg, Lisette van der Hel – van Dijk, R. Kamerling","doi":"10.1080/17449480.2021.1912371","DOIUrl":"https://doi.org/10.1080/17449480.2021.1912371","url":null,"abstract":"Abstract As of 2014, the extended auditor’s report has been introduced for all Dutch PIEs, including but not limited to listed entities. With this explorative study, we provide early insights into how reporting on key audit matters and materiality are applied in practice and whether this differs per category of Dutch PIEs. It appears that the Dutch PIE market is a rather heterogeneous market, including a large number of finance and holding companies, which also results in considerable differences regarding the numbers and subjects of key audit matters and the levels and bases of materiality, which could affect the informative value of auditor’s reporting. Therefore, the question arises whether reporting on key audit matters and materiality has the same relevance for all PIEs, while the results may also give reason to make these elements mandatory for companies that are not yet covered by the PIE-definition.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"18 1","pages":"249 - 273"},"PeriodicalIF":2.8,"publicationDate":"2021-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2021.1912371","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47490537","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
What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners? 在由控股所有者主导的环境中，是什么动机决定了IFRS 3下商誉的初始会计？
IF 2.8
Accounting in Europe Pub Date : 2021-05-04 DOI: 10.1080/17449480.2021.1912369
Peter Frii, M. Hamberg
{"title":"What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?","authors":"Peter Frii, M. Hamberg","doi":"10.1080/17449480.2021.1912369","DOIUrl":"https://doi.org/10.1080/17449480.2021.1912369","url":null,"abstract":"Abstract We investigate how different motives shape the initial accounting for goodwill in a setting dominated by controlling owners, using data from 1112 acquisition analyses reported by Swedish listed acquiring firms. In contrast to prior studies, we find no evidence that earnings-based compensation affects the proportion of the purchased price accounted for as goodwill. Instead, we find that when a family-owned firm is the acquirer, a larger proportion of the purchase price is accounted for as goodwill than as specific assets and liabilities. These two findings indicate that controlling owners may curb managerial motives, while controlling family owners apply the discretion of IFRS 3 according to their motives. We also find in this setting that acquisition-related motives have a significant impact on the proportion of the purchased price accounted for as goodwill. Overall, our analyses indicate that the motives shaping goodwill accounting choices depend on the institutional setting.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"18 1","pages":"218 - 248"},"PeriodicalIF":2.8,"publicationDate":"2021-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2021.1912369","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44491653","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
Convergence in Motion: A Review of Fair Value Levels’ Relevance 运动中的趋同:公允价值水平相关性的回顾
IF 2.8
Accounting in Europe Pub Date : 2021-04-27 DOI: 10.1080/17449480.2021.1912370
Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, M. Magnan, Rucsandra Moldovan
{"title":"Convergence in Motion: A Review of Fair Value Levels’ Relevance","authors":"Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, M. Magnan, Rucsandra Moldovan","doi":"10.1080/17449480.2021.1912370","DOIUrl":"https://doi.org/10.1080/17449480.2021.1912370","url":null,"abstract":"ABSTRACT The IFRS 13 post-implementation review by the IASB motivates our investigation on the value relevance of fair value (FV) measurement hierarchy (i.e. level 1, level 2, and level 3). First, using a meta-analysis, which allows us to summarize inconsistent empirical findings, we synthesize studies on the value relevance of the FV hierarchy. Overall, value relevance is lower for level 3 than for levels 1 and 2, but it increases over time. In non-U.S. studies, we note lower value relevance across all levels of FV assets. Underlying asset fundamentals, model risk, and measurement process complexity may contribute to this value relevance gap. Second, from interviews with professionals from financial institutions, we note that, in practice, there has been extensive learning about FV accounting since the 2007–9 Financial Crisis and a formalization of the valuation process that the academic literature has yet to fully recognize. We thus highlight conceptual and methodological issues and areas for research with practical implications.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"18 1","pages":"275 - 294"},"PeriodicalIF":2.8,"publicationDate":"2021-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2021.1912370","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42737855","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
Narrative Reporting: State of the Art and Future Challenges 叙事报道:艺术现状和未来挑战
IF 2.8
Accounting in Europe Pub Date : 2021-04-02 DOI: 10.1080/17449480.2021.1900582
Giovanna Michelon, G. Trojanowski, R. Sealy
{"title":"Narrative Reporting: State of the Art and Future Challenges","authors":"Giovanna Michelon, G. Trojanowski, R. Sealy","doi":"10.1080/17449480.2021.1900582","DOIUrl":"https://doi.org/10.1080/17449480.2021.1900582","url":null,"abstract":"Abstract Narrative reporting, both in relation to financial and non-financial information, is increasingly used and often mandated, with significant managerial discretion regarding content. As policy makers consider reporting as a tool for regulation to steer the behaviour of companies towards improving practices and performance upon which they have to disclose, the aim of this paper is to provide the state of the art in the academic literature on narrative reporting and identify future challenges. In order to do so, the paper investigates three questions: (1) How has the quality of narrative reporting been defined? (2) What narrative information is required and used by various stakeholders? (3) What are the real effects of narrative reporting? In answering these three questions, our review also gives implications for both future academic research and policy makers.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"19 1","pages":"7 - 47"},"PeriodicalIF":2.8,"publicationDate":"2021-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2021.1900582","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47180205","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: 12
Disclosure on the Sustainable Development Goals – Evidence from Europe 披露可持续发展目标-来自欧洲的证据
IF 2.8
Accounting in Europe Pub Date : 2021-02-15 DOI: 10.1080/17449480.2021.1894347
Katrin Hummel, M. Szekely
{"title":"Disclosure on the Sustainable Development Goals – Evidence from Europe","authors":"Katrin Hummel, M. Szekely","doi":"10.1080/17449480.2021.1894347","DOIUrl":"https://doi.org/10.1080/17449480.2021.1894347","url":null,"abstract":"Abstract\u0000 This study examines disclosure on the sustainable development goals (SDGs) in firms’ annual reports. For a sample of European firms listed in the STOXX Europe-600 index and a reporting period of four years, we use textual analysis to assess both firms’ explicit reference to the SDGs in their annual reports as well as the implicit prevalence of SDG topics. In addition, we use content analysis to manually assess the quality of firms’ disclosure on the SDGs based on eleven reporting items. The results show a substantial increase in SDG reporting quality over time but a distinct lack of disclosure of quantitative and forward-looking information. Further analyses reveal the relevance of both financial and non-financial stakeholders. Specifically, SDG disclosure is particularly associated with a high relevance of socially responsible investors, customers or environment-related public pressure, while financial analysts, employees and the media are not associated with SDG disclosure.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"19 1","pages":"152 - 189"},"PeriodicalIF":2.8,"publicationDate":"2021-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2021.1894347","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44338247","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: 40
Did the International Financial Reporting Standards Increase the Audit Expectation Gap? An Exploratory Study 《国际财务报告准则》是否增加了审计期望差距？探索性研究
IF 2.8
Accounting in Europe Pub Date : 2021-02-01 DOI: 10.1080/17449480.2020.1865549
Pierre Astolfi
{"title":"Did the International Financial Reporting Standards Increase the Audit Expectation Gap? An Exploratory Study","authors":"Pierre Astolfi","doi":"10.1080/17449480.2020.1865549","DOIUrl":"https://doi.org/10.1080/17449480.2020.1865549","url":null,"abstract":"Abstract I examine the role of IFRS on the Audit Expectation Gap (AEG). Past research, mostly based on Porter [(1993). An empirical study of the audit expectation-performance gap. Accounting and Business Research, 24(93), 49–68. https://doi.org/10.1080/00014788.1993.9729463]’s work, does not identify the contribution of accounting standards to the AEG. Yet, IFRS may play a crucial role in an auditor’s mission, because accounting standards now result in more complex and more subjective rules and financial statements. I examine whether IFRS are a factor explaining the perception of the AEG and its components by auditors and preparers of financial information. And, if so, what does this impact, more specifically, result from? Using survey data of 158 auditors and preparers of financial information working in an IFRS environment, I find that the contribution of IFRS to the AEG is underestimated while it is, in fact, at least as important as auditing standards. In addition, respondents think that IFRS generated more complexity (especially regarding issues raised by IFRS 9, IAS 36/IFRS 3 or IFRS 2) and more subjectivity, which contributed to the AEG, and led users of financial statements to be more demanding towards auditors. Auditors are perceived as supposed to be able to offset difficulties suffered by investors regarding the complexity and subjectivity of IFRS. However, the capacity of auditors themselves to fully understand the complexities resulting from IFRS may be overestimated. Furthermore, the results show that auditors’ skills and training seem to be insufficient regarding the increasing complexity of IFRS. Lastly, I find that less experienced respondents underestimate the contribution of accounting standards to the AEG.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"18 1","pages":"166 - 195"},"PeriodicalIF":2.8,"publicationDate":"2021-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2020.1865549","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49453452","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
The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP 公允价值水平的价值相关性：国际财务报告准则和美国公认会计准则下的时间趋势
IF 2.8
Accounting in Europe Pub Date : 2021-01-02 DOI: 10.1080/17449480.2021.1900581
Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, M. Magnan, Rucsandra Moldovan
{"title":"The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP","authors":"Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, M. Magnan, Rucsandra Moldovan","doi":"10.1080/17449480.2021.1900581","DOIUrl":"https://doi.org/10.1080/17449480.2021.1900581","url":null,"abstract":"ABSTRACT The IASB's post-implementation review of IFRS 13 Fair Value Measurement motivates our analysis of the evolution of the value relevance of fair value (FV) levels over time on banks that report under IFRS and U.S. GAAP. For both sets of standards, results provide evidence that is consistent with (1) an increase in value relevance across all three FV levels over time, and (2) a convergence of the value relevance of the three FV levels over time. However, FV levels exhibit systematically higher value relevance under U.S. GAAP compared to IFRS. Such gap has closed to some extent since the enactment of IFRS 13. This evolution is likely due to learning about FV accounting and changes in financial reporting regulations that increased disclosure requirements. These findings confirm the IASB's conclusions that FV levels’ disclosure is useful to users of financial statements, but also emphasizes preparers and investors’ learning over time.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"18 1","pages":"196 - 217"},"PeriodicalIF":2.8,"publicationDate":"2021-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2021.1900581","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46375624","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
The use of Public Interest Arguments in the European Accounting Field 公共利益论在欧洲会计领域的运用
IF 2.8
Accounting in Europe Pub Date : 2020-11-27 DOI: 10.1080/17449480.2020.1841904
C. Fabio
{"title":"The use of Public Interest Arguments in the European Accounting Field","authors":"C. Fabio","doi":"10.1080/17449480.2020.1841904","DOIUrl":"https://doi.org/10.1080/17449480.2020.1841904","url":null,"abstract":"This paper explores how the global standard setter and the European Union (EU) use public interest arguments; the study discusses these in relation to the perceptions of the actors included in the ...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"17 1","pages":"334-366"},"PeriodicalIF":2.8,"publicationDate":"2020-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2020.1841904","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"60429999","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
Management Reports of Dutch Companies: Their Availability and Compliance with Legal Disclosure Requirements 荷兰公司的管理报告:它们的可用性和遵守法律披露要求
IF 2.8
Accounting in Europe Pub Date : 2020-11-27 DOI: 10.1080/17449480.2020.1829656
Ruud G. A. Vergoossen, Ferdy van Beest
{"title":"Management Reports of Dutch Companies: Their Availability and Compliance with Legal Disclosure Requirements","authors":"Ruud G. A. Vergoossen, Ferdy van Beest","doi":"10.1080/17449480.2020.1829656","DOIUrl":"https://doi.org/10.1080/17449480.2020.1829656","url":null,"abstract":"Abstract Unlike the vast majority of the EU member states, the Netherlands incorporated an option provided by the EU Accounting Directive that exempt companies from the obligation to file the management report with the trade register when a copy of it can be obtained from the company upon request. About 60% of the companies use this filing exemption option, but the availability of the management reports of these companies appears to be poor, because they are (very) reluctant to fulfill a request, rejecting it or do not respond to it at all. Therefore, it is interesting to examine whether the choice of how the management report is published, is associated with the level of compliance with disclosure obligations. In order to do that, we create a disclosure score based on the legal disclosure requirements. Multivariate analysis shows that disclosure compliance of management reports that are filed with the trade register is significantly higher than of those not filed but made available by the company. We also find a significant positive relationship between disclosure compliance and the length of management reports. Compliance levels appear not to be significantly associated with the timeliness of publication, company size and the size of the external auditor’s firm. Based on our research findings we advocate the removal of the filing exemption option on management reports.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"18 1","pages":"143 - 165"},"PeriodicalIF":2.8,"publicationDate":"2020-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2020.1829656","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44235328","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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