Journal of Accounting in Emerging Economies最新文献

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CEO power and corporate tax avoidance in emerging economies: does ownership structure matter? 新兴经济体的首席执行官权力与公司避税:所有权结构是否重要?
IF 2.3
Journal of Accounting in Emerging Economies Pub Date : 2024-05-28 DOI: 10.1108/jaee-06-2023-0181
Anissa Dakhli
{"title":"CEO power and corporate tax avoidance in emerging economies: does ownership structure matter?","authors":"Anissa Dakhli","doi":"10.1108/jaee-06-2023-0181","DOIUrl":"https://doi.org/10.1108/jaee-06-2023-0181","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this paper is to study how CEO power impact corporate tax avoidance. In particular, this paper aims to empirically examine the moderating impact of institutional ownership on the relationship between CEO power and corporate tax avoidance.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The multivariate regression model is used for hypothesis testing using a sample of 308 firm-year observations of Tunisian listed companies during the 2013-2019 period.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results show that CEO power is negatively associated with corporate tax avoidance and that institutional ownership significantly accentuates the CEO power’s effect on corporate tax avoidance. This implies that CEOs, when monitored by institutional investors, behave less opportunistically resulting in less tax avoidance.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Our findings have significant implications for managers, legislators, tax authorities and shareholders. They showed that CEO duality, tenure and ownership can mitigate the corporate tax avoidance in Tunisian companies. These findings can, hence, guide the development of future regulations and policies. Moreover, our results provide evidence that owning of shares by institutional investors is beneficial for reducing corporate tax avoidance. Thus, policymakers and regulatory bodies should consider adding regulations to the structure of corporate ownership to promote institutional ownership and consequently control corporate tax avoidance in Tunisian companies.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study differs from prior studies in several ways. First, it addressed the emerging market, namely the Tunisian one. Knowing the notable differences in institutional setting and corporate governance structure between developed and emerging markets, this study will shed additional light in this area. Second, it proposes the establishment of a moderated relationship between CEO power and corporate tax avoidance around institutional ownership. Unlike prior studies that only examined the simple relationship between CEO power and corporate tax avoidance, this study went further to investigate how institutional ownership potentially moderates this relationship.</p><!--/ Abstract__block -->","PeriodicalId":45702,"journal":{"name":"Journal of Accounting in Emerging Economies","volume":null,"pages":null},"PeriodicalIF":2.3,"publicationDate":"2024-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141169924","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
Management earnings forecast and technical innovation: the mediating effects of cost of debt 管理层盈利预测与技术创新:债务成本的中介效应
IF 2.3
Journal of Accounting in Emerging Economies Pub Date : 2024-05-07 DOI: 10.1108/jaee-09-2023-0279
Muhammad Bilal Khan, Ernest Ezeani, Hummera Saleem, Muhammad Usman
{"title":"Management earnings forecast and technical innovation: the mediating effects of cost of debt","authors":"Muhammad Bilal Khan, Ernest Ezeani, Hummera Saleem, Muhammad Usman","doi":"10.1108/jaee-09-2023-0279","DOIUrl":"https://doi.org/10.1108/jaee-09-2023-0279","url":null,"abstract":"PurposeThis study examines whether a firm’s management earnings forecasts affect its technical innovation activities. Our study also examines whether the cost of debt plays a mediating role between the management earnings forecasts and the innovation nexus.Design/methodology/approachWe obtained data from 1,032 Chinese non-financial firms listed on the Shanghai and Shenzhen stock markets from 2005 to 2022 (i.e. 18,576 firm-year observations). We used various econometrics techniques, such as Heckman’s (1979) two-stage selection method and two-stage least square, to examine the relationship between management earnings forecasts and the firm’s technical innovation activities.FindingsWe find a positive relationship between management earnings forecasts and the firms' technical innovation. We also find that the cost of debt mediates the relationship between management earnings forecast and technical innovation. Further analysis indicates that frequent earnings forecasts provide incremental information regarding a firm’s future value and cash flows, thus reducing the volatility and uncertainty in cash flow calculations. Our findings are robust to several tests.Originality/valueOur study has implications for policymakers, practitioners and high-level management of Chinese firms, enabling them to understand the relationship between management earnings forecasts and firms' innovation activities.","PeriodicalId":45702,"journal":{"name":"Journal of Accounting in Emerging Economies","volume":null,"pages":null},"PeriodicalIF":2.3,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141003243","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 impact of institutional environment on auditor reporting: evidence from China's anti-corruption campaign 制度环境对审计报告的影响:来自中国反腐运动的证据
IF 2.3
Journal of Accounting in Emerging Economies Pub Date : 2024-05-07 DOI: 10.1108/jaee-09-2023-0304
Guoping Liu, Jerry Sun
{"title":"The impact of institutional environment on auditor reporting: evidence from China's anti-corruption campaign","authors":"Guoping Liu, Jerry Sun","doi":"10.1108/jaee-09-2023-0304","DOIUrl":"https://doi.org/10.1108/jaee-09-2023-0304","url":null,"abstract":"PurposeThe purpose of this study is to examine whether the institutional environment influences auditor reporting.Design/methodology/approachThis study employs China's anti-corruption campaign as an exogenous shock to its institutional environment and compares auditors' issuance of modified audit opinions (MAOs) to small-profit clients before and during the campaign.FindingsThis study documents that small-profit clients were more likely to receive MAOs during the anti-corruption campaign period than before, indicating that auditors issued more conservative audit opinions to small-profit clients because of the anti-corruption campaign. Additionally, this study finds that increased auditor conservatism was more pronounced for auditors of large clients.Practical implicationsThis study suggests that a weak institutional environment adversely affects auditor conservatism. This offers valuable insights for governments and regulators to improve the audit environment and for audit firms to enhance auditors' integrity and independence.Originality/valueThis study contributes to the research on institutional environments and auditing by observing a unique exogenous event.","PeriodicalId":45702,"journal":{"name":"Journal of Accounting in Emerging Economies","volume":null,"pages":null},"PeriodicalIF":2.3,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141004578","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
Accountability and legitimacy in the annual reports of Bangladeshi NGOs 孟加拉国非政府组织年度报告中的问责制与合法性
IF 2.3
Journal of Accounting in Emerging Economies Pub Date : 2024-04-09 DOI: 10.1108/jaee-01-2023-0015
Md. Saiful Alam, Dewan Mahboob Hossain
{"title":"Accountability and legitimacy in the annual reports of Bangladeshi NGOs","authors":"Md. Saiful Alam, Dewan Mahboob Hossain","doi":"10.1108/jaee-01-2023-0015","DOIUrl":"https://doi.org/10.1108/jaee-01-2023-0015","url":null,"abstract":"<h3>Purpose</h3>\u0000<p> The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p> To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p> It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p> The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.</p><!--/ Abstract__block -->","PeriodicalId":45702,"journal":{"name":"Journal of Accounting in Emerging Economies","volume":null,"pages":null},"PeriodicalIF":2.3,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140597457","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 leverage influence the impact of pay gaps on performance in listed retail and mining firms? Evidence from South Africa 杠杆作用是否会影响上市零售公司和矿业公司的薪酬差距对业绩的影响?来自南非的证据
IF 2.3
Journal of Accounting in Emerging Economies Pub Date : 2024-03-27 DOI: 10.1108/jaee-02-2023-0040
Nomanyano Primrose Mnyaka-Rulwa, Joseph Olorunfemi Akande
{"title":"Does leverage influence the impact of pay gaps on performance in listed retail and mining firms? Evidence from South Africa","authors":"Nomanyano Primrose Mnyaka-Rulwa, Joseph Olorunfemi Akande","doi":"10.1108/jaee-02-2023-0040","DOIUrl":"https://doi.org/10.1108/jaee-02-2023-0040","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Agency theory motivated this study, posing that leverage mitigates the agency problem. The aim was to examine whether leverage influences the relationship between executive-employee pay gaps (EEPGs) and firm performance. The study was conducted in the mining and retail sectors between 2012 and 2021.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Two EEPGs were featured based on their executive fixed pay and variable incentives accumulation. Proxies of firm performance were headline earnings per share; return on assets; earnings before interest, tax, depreciation and amortisation; and return on stock price. Data were collected from 76 JSE-listed firms in the retail and mining sectors and analysed using the two-step generalised method of moments.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results revealed the hybrid implication of the pay gap for firm performance in the retail and mining sectors of South Africa, depending on the performance measures emphasised. More importantly, the study shows that with the moderating effects of leverage, firms can improve their performance while shrinking the pay gap.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The results have implications for policy addressing income inequality, debt management, executive compensation and regulatory reforms in South Africa concerning productivity and remuneration decisions.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The article provides specific literature for retail and mining industries on pay gaps, shows that it is possible to reduce the pay gap without compromising performance and suggests a new measure of performance that is more attuned to pay gap effect measurement.</p><!--/ Abstract__block -->","PeriodicalId":45702,"journal":{"name":"Journal of Accounting in Emerging Economies","volume":null,"pages":null},"PeriodicalIF":2.3,"publicationDate":"2024-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140297594","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
Earnings management using classification shifting of revenues: evidence from Chinese-listed firms 利用收入分类转移进行盈利管理:来自中国上市公司的证据
IF 2.3
Journal of Accounting in Emerging Economies Pub Date : 2024-02-13 DOI: 10.1108/jaee-04-2022-0118
Ajid ur Rehman, Asad Yaqub, Tanveer Ahsan, Zia-ur-Rehman Rao
{"title":"Earnings management using classification shifting of revenues: evidence from Chinese-listed firms","authors":"Ajid ur Rehman, Asad Yaqub, Tanveer Ahsan, Zia-ur-Rehman Rao","doi":"10.1108/jaee-04-2022-0118","DOIUrl":"https://doi.org/10.1108/jaee-04-2022-0118","url":null,"abstract":"PurposeThis study aims to investigate earnings management practice of classification shifting of revenues in Chinese-listed firms.Design/methodology/approachThe study employs a dataset of 2,920 A-listed firms from Chinese stock exchanges of Shanghai and Shenzhen for the period of 2003–2019. We apply both univariate and panel regression analysis by using fixed effect estimation with robust standard errors.FindingsOur findings reveal that firms misclassify revenues by taking advantage of the flexibility provided by applicable financial reporting standards. The empirical evidence obtained through regression analysis suggest that managers reclassify non-operating revenues as operating revenue to alter the economic reality while seeking the advantage of financial reports users’ vulnerability for valuing the upper half of income statement items more as compared to lower part. The results further indicate that international financial reporting standards adoption inhibits the earnings management practices using classification shifting of revenues. It is also concluded that firms, which are suffering losses or having low growth, are more persistently involved in misclassification of revenues.Originality/valueThe study is unique from the point of view that it investigates earnings management from the prospective of revenue’s classification in an emerging market characterized by various market imperfections such as lower investor protection and higher information asymmetry.","PeriodicalId":45702,"journal":{"name":"Journal of Accounting in Emerging Economies","volume":null,"pages":null},"PeriodicalIF":2.3,"publicationDate":"2024-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139840028","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
Earnings management using classification shifting of revenues: evidence from Chinese-listed firms 利用收入分类转移进行盈利管理:来自中国上市公司的证据
IF 2.3
Journal of Accounting in Emerging Economies Pub Date : 2024-02-13 DOI: 10.1108/jaee-04-2022-0118
Ajid ur Rehman, Asad Yaqub, Tanveer Ahsan, Zia-ur-Rehman Rao
{"title":"Earnings management using classification shifting of revenues: evidence from Chinese-listed firms","authors":"Ajid ur Rehman, Asad Yaqub, Tanveer Ahsan, Zia-ur-Rehman Rao","doi":"10.1108/jaee-04-2022-0118","DOIUrl":"https://doi.org/10.1108/jaee-04-2022-0118","url":null,"abstract":"PurposeThis study aims to investigate earnings management practice of classification shifting of revenues in Chinese-listed firms.Design/methodology/approachThe study employs a dataset of 2,920 A-listed firms from Chinese stock exchanges of Shanghai and Shenzhen for the period of 2003–2019. We apply both univariate and panel regression analysis by using fixed effect estimation with robust standard errors.FindingsOur findings reveal that firms misclassify revenues by taking advantage of the flexibility provided by applicable financial reporting standards. The empirical evidence obtained through regression analysis suggest that managers reclassify non-operating revenues as operating revenue to alter the economic reality while seeking the advantage of financial reports users’ vulnerability for valuing the upper half of income statement items more as compared to lower part. The results further indicate that international financial reporting standards adoption inhibits the earnings management practices using classification shifting of revenues. It is also concluded that firms, which are suffering losses or having low growth, are more persistently involved in misclassification of revenues.Originality/valueThe study is unique from the point of view that it investigates earnings management from the prospective of revenue’s classification in an emerging market characterized by various market imperfections such as lower investor protection and higher information asymmetry.","PeriodicalId":45702,"journal":{"name":"Journal of Accounting in Emerging Economies","volume":null,"pages":null},"PeriodicalIF":2.3,"publicationDate":"2024-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139780279","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
Book review: Is outcome-based budgeting in governments of emerging economies promising? 书评:新兴经济体政府按成果编制预算是否大有可为?
IF 2.3
Journal of Accounting in Emerging Economies Pub Date : 2024-02-09 DOI: 10.1108/jaee-02-2024-413
S. Mauro, J. van Helden
{"title":"Book review: Is outcome-based budgeting in governments of emerging economies promising?","authors":"S. Mauro, J. van Helden","doi":"10.1108/jaee-02-2024-413","DOIUrl":"https://doi.org/10.1108/jaee-02-2024-413","url":null,"abstract":"","PeriodicalId":45702,"journal":{"name":"Journal of Accounting in Emerging Economies","volume":null,"pages":null},"PeriodicalIF":2.3,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139788931","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
Book review: Is outcome-based budgeting in governments of emerging economies promising? 书评:新兴经济体政府按成果编制预算是否大有可为?
IF 2.3
Journal of Accounting in Emerging Economies Pub Date : 2024-02-09 DOI: 10.1108/jaee-02-2024-413
S. Mauro, J. van Helden
{"title":"Book review: Is outcome-based budgeting in governments of emerging economies promising?","authors":"S. Mauro, J. van Helden","doi":"10.1108/jaee-02-2024-413","DOIUrl":"https://doi.org/10.1108/jaee-02-2024-413","url":null,"abstract":"","PeriodicalId":45702,"journal":{"name":"Journal of Accounting in Emerging Economies","volume":null,"pages":null},"PeriodicalIF":2.3,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139848779","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
Board effectiveness and corporate investment in emerging markets: evidence from the gulf cooperation council countries 新兴市场的董事会效率和企业投资:海湾合作委员会国家的证据
IF 2.3
Journal of Accounting in Emerging Economies Pub Date : 2024-01-24 DOI: 10.1108/jaee-04-2023-0111
Adam Yahya Jafeel, Ei Yet Chu, Yousif Abdelbagi Abdalla
{"title":"Board effectiveness and corporate investment in emerging markets: evidence from the gulf cooperation council countries","authors":"Adam Yahya Jafeel, Ei Yet Chu, Yousif Abdelbagi Abdalla","doi":"10.1108/jaee-04-2023-0111","DOIUrl":"https://doi.org/10.1108/jaee-04-2023-0111","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to empirically examine the impact of internal corporate governance mechanisms (ICGM) related to the size of the board, board composition, CEO duality and audit committee independence as a single metric on a firm’s investment decisions.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study attempts to develop an internal corporate governance quality index comprising 10 items under four main ICGMs – size and independence of the board, CEO duality and audit committee independence – employing panel data analysis to investigate its impact on the investment decisions in 301 nonfinancial firms listed in six emerging capital markets in the Gulf Cooperation Council (GCC) member countries for the years 2015–2020. Data were extracted from sample companies' websites, stock markets, annual reports and Refinitiv database.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This study provides convincing evidence that effective ICGMs minimize inefficient investment and ultimately boost investment efficiency. The findings remain consistent even after considering the potential endogeneity bias.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study provides empirical evidence on investment efficiency in the GCC region and emphasizes the importance of high-quality ICGMs in reducing inefficient investment. By examining the impact of ICGMs on investment inefficiencies, this study contributes to the corporate governance literature. The GCC region's unique economic and social contexts, with its growing economies, are considered to shed light on this issue.</p><!--/ Abstract__block -->","PeriodicalId":45702,"journal":{"name":"Journal of Accounting in Emerging Economies","volume":null,"pages":null},"PeriodicalIF":2.3,"publicationDate":"2024-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139556272","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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