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How does the CEO horizon problem affect the cost of bank loans? CEO 视野问题对银行贷款成本有何影响？
IF 1.2
Advances in Accounting Pub Date : 2024-07-01 DOI: 10.1016/j.adiac.2024.100768
Yangmei Wang, S. Guo
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引用次数: 0
Universal demand laws and stakeholders: Evidence from the auditor's perspective 普遍需求法和利益相关者：从审计师角度看证据
IF 1.2
Advances in Accounting Pub Date : 2024-07-01 DOI: 10.1016/j.adiac.2024.100766
Alona Bilokha, Joon Ho Kong, Joseph A. Micale
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引用次数: 0
Non-IFRS earnings information in financial highlights of annual reports 年度报告财务要点中的非国际财务报告准则收益信息
IF 1.2
Advances in Accounting Pub Date : 2024-07-01 DOI: 10.1016/j.adiac.2024.100764
Tami Dinh, Helen Kang, Chang Zhao
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引用次数: 0
Using accounting information to identify corporate acquisition motives: Implications on post-acquisition performance 利用会计信息识别企业收购动机：对收购后业绩的影响
IF 1.2
Advances in Accounting Pub Date : 2024-07-01 DOI: 10.1016/j.adiac.2024.100767
Bingyi Chen, Ariel Markelevich, Irene Guannan Wang
{"title":"Using accounting information to identify corporate acquisition motives: Implications on post-acquisition performance","authors":"Bingyi Chen, Ariel Markelevich, Irene Guannan Wang","doi":"10.1016/j.adiac.2024.100767","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100767","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141704822","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
Firm location and tax avoidance: Urban versus non-urban firms 公司所在地与避税：城市公司与非城市公司
IF 1.2
Advances in Accounting Pub Date : 2024-07-01 DOI: 10.1016/j.adiac.2024.100765
Erik Devos, Yun Ke, Kenneth Snead, Fuzhao Zhou
{"title":"Firm location and tax avoidance: Urban versus non-urban firms","authors":"Erik Devos, Yun Ke, Kenneth Snead, Fuzhao Zhou","doi":"10.1016/j.adiac.2024.100765","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100765","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141841640","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
Firm life cycle and accrual quality 公司生命周期和应计质量
IF 1.6
Advances in Accounting Pub Date : 2024-06-01 DOI: 10.1016/j.adiac.2024.100762
Jose Elias Almeida, Devendra Kale
{"title":"Firm life cycle and accrual quality","authors":"Jose Elias Almeida, Devendra Kale","doi":"10.1016/j.adiac.2024.100762","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100762","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141392479","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
Do socially responsible firms demonstrate a preference for using classification shifting to manage earnings? 有社会责任感的企业是否更倾向于使用分类转移来管理收益？
IF 1.6
Advances in Accounting Pub Date : 2024-06-01 DOI: 10.1016/j.adiac.2024.100763
Curtis Farnsel, Kelly Ha
{"title":"Do socially responsible firms demonstrate a preference for using classification shifting to manage earnings?","authors":"Curtis Farnsel, Kelly Ha","doi":"10.1016/j.adiac.2024.100763","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100763","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141401519","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 interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms” 讨论 "企业税收筹划中激励与机会的相互作用：来自财务受限企业的证据"
IF 1.6
Advances in Accounting Pub Date : 2024-06-01 DOI: 10.1016/j.adiac.2024.100761
Stacie O. Kelley
{"title":"Discussion of “The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms”","authors":"Stacie O. Kelley","doi":"10.1016/j.adiac.2024.100761","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100761","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141404464","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
Debt covenant violations and corporate cost management 违反债务契约和企业成本管理
IF 1.6
Advances in Accounting Pub Date : 2024-05-09 DOI: 10.1016/j.adiac.2024.100756
Yuqi Gu , Bo Ouyang
{"title":"Debt covenant violations and corporate cost management","authors":"Yuqi Gu ,&nbsp;Bo Ouyang","doi":"10.1016/j.adiac.2024.100756","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100756","url":null,"abstract":"<div><p>In this study, we examine whether and how debt covenant violations are related to corporate cost management, an important business operating decision. Our findings suggest that firms significantly reduce slack operating resources after debt covenant violations. Our cross-sectional tests indicate that this reduction in cost stickiness is more pronounced when creditor monitoring is stronger, and when empire building is more severe. Our evidence adds to the literature on determinants of corporate cost management and sheds new light on how creditors influence firm behavior.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2024-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140901188","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 interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms 企业税收筹划中激励与机会的相互作用：来自财务受限企业的证据
IF 1.6
Advances in Accounting Pub Date : 2024-05-01 DOI: 10.1016/j.adiac.2024.100757
Kaishu Wu
{"title":"The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms","authors":"Kaishu Wu","doi":"10.1016/j.adiac.2024.100757","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100757","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141040291","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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