Advances in Accounting最新文献_第5页

Detecting accounting fraud in family firms: Evidence from machine learning approaches 检测家族企业的会计欺诈：来自机器学习方法的证据

IF 1.6

Advances in Accounting Pub Date : 2023-12-15 DOI: 10.1016/j.adiac.2023.100722

Md Jahidur Rahman , Hongtao Zhu

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引用次数: 0

Tone of narrative disclosures and earnings management: UK evidence 叙事披露与盈余管理的基调:英国证据

IF 1.6

Advances in Accounting Pub Date : 2023-11-25 DOI: 10.1016/j.adiac.2023.100710

Tamer Elshandidy , Hany Kamel

{"title":"Tone of narrative disclosures and earnings management: UK evidence","authors":"Tamer Elshandidy , Hany Kamel","doi":"10.1016/j.adiac.2023.100710","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100710","url":null,"abstract":"<div><p>This paper investigates whether a relationship exists between the tone of narrative disclosures and engagement in earnings management activities. Using FTSE all-share nonfinancial firms, our estimates show a significant association between the tone of narrative disclosure (measured by the percentage of positive words, negative words, and net tone) and the prevalence of earnings management. The results also suggest that manipulating firms, which represent extreme cases of earnings management, are more likely to use less negative tone to conceal their fraudulent practices. In contrast, non-manipulating firms tend to use more positive tone to mask their involvement in managing earnings. Additionally, the paper examines the market reaction to both earnings management and the tone of narrative disclosure. The findings reveal that earnings management and net tone are positively associated with abnormal market returns for non-manipulating firms, but have no significant association for manipulating firms. Overall, the paper highlights the important role of the tone of narrative disclosures in providing clarity to the numbers presented in annual reports.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"64 ","pages":"Article 100710"},"PeriodicalIF":1.6,"publicationDate":"2023-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138439480","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 competitive markets encourage tax aggressiveness? 竞争性市场是否鼓励税收积极性？

IF 1.2

Advances in Accounting Pub Date : 2023-10-25 DOI: 10.1016/j.adiac.2023.100702

引用次数: 0

Auditor's financial stress: An inconspicuous determinant of audit outcomes 审计师的财务压力：审计结果的一个不起眼的决定因素

IF 1.2

Advances in Accounting Pub Date : 2023-09-27 DOI: 10.1016/j.adiac.2023.100701

Robert Felix , Amanda L. Wilford

引用次数: 0

Independent analyst research: Does it matter who pays? 独立分析师研究：谁付费重要吗？

IF 1.2

Advances in Accounting Pub Date : 2023-09-25 DOI: 10.1016/j.adiac.2023.100700

引用次数: 0

Discussion of the impact of online tax community advice on individual taxpayer decision-making 讨论在线税务社区咨询对个人纳税人决策的影响

IF 1.6

Advances in Accounting Pub Date : 2023-09-23 DOI: 10.1016/j.adiac.2023.100699

Govind S. Iyer

引用次数: 0

The BP oil spill and income classification shifting of oil and gas companies 英国石油公司漏油事件与油气公司收入分类转移

IF 1.6

Advances in Accounting Pub Date : 2023-09-20 DOI: 10.1016/j.adiac.2023.100696

Michael Lacina , Shanshan Pan , Steve Garner

引用次数: 0

Financial reporting consequences of CEOs' early-life exposure to disasters and violent crime 首席执行官早年遭遇灾难和暴力犯罪对财务报告的影响

IF 1.2

Advances in Accounting Pub Date : 2023-09-20 DOI: 10.1016/j.adiac.2023.100698

引用次数: 0

Discussion of the BP oil spill and income classification shifting of oil and gas companies 讨论英国石油公司漏油事件和石油天然气公司收入分类转移问题

IF 1.6

Advances in Accounting Pub Date : 2023-09-20 DOI: 10.1016/j.adiac.2023.100697

Jennifer Echols Edmonds

引用次数: 0

The concerns of linking IRS tax disclosures to financial statements on analysts' effective tax rate forecasts 将国税局税务披露与财务报表挂钩对分析师实际税率预测的影响

IF 1.2

Advances in Accounting Pub Date : 2023-09-14 DOI: 10.1016/j.adiac.2023.100687

{"title":"The concerns of linking IRS tax disclosures to financial statements on analysts' effective tax rate forecasts","authors":"","doi":"10.1016/j.adiac.2023.100687","DOIUrl":"10.1016/j.adiac.2023.100687","url":null,"abstract":"<div><p>This study examines the effect of uncertain tax<span> position (UTP) disclosures on analysts' effective tax rate (ETR) forecasts. The Internal Revenue Service (IRS) requires that firms provide detailed information about UTPs reported in their annual 10-K filings on their Schedule UTP form. Schedule UTP applies to federal tax positions for which a corresponding tax reserve has been created for financial reporting purposes. Academics and practitioners have deliberated whether Schedule UTP disclosures could lead to firms altering how they account for their unrecognized tax benefits (UTBs) in financial statements. Overall, we find that UTB additions were originally useful to analysts in forecasting ETRs but became less useful after the implementation of the Schedule UTP form, as it likely reduced the usefulness of information for financial statement users. Our findings contribute to the debate regarding the extent of tax policy overlapping with the generally accepted accounting principles of financial reporting. Following up on a 2018 Treasury Department study that recommended more disclosure on Schedule UTP, the IRS, in December of 2022, finalized additional disclosure requirements to Schedule UTP, These new requirements may further incentivize firms to alter UTB reporting in their financial statements.</span></p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"66 ","pages":"Article 100687"},"PeriodicalIF":1.2,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135346917","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