Advances in Accounting最新文献_第5页

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 1.2

Advances in Accounting Pub Date : 2024-06-12 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":"10.1016/j.adiac.2024.100763","url":null,"abstract":"<div><div><span>Prior research finds socially responsible firms are less likely to engage in earnings management, suggesting that socially responsible firms seek to provide more transparent financial reports (Hong and Anderson 2011; Kim, Park, and Wier 2012; Hwang, Choi, Choi, and Lee 2022). We investigate whether managers of CSR firms demonstrate a preference for classification shifting when making trade-off decisions among earnings management methods. First, our results support prior studies that find the overall extent of earnings management is lower for CSR firms. However, this study focuses on the use of classification shifting </span><em>relative</em> to other forms of earnings management. We find a robust positive relation between CSR performance and the relative use of classification shifting. Our results suggest that while CSR firms engage in lower levels of earnings management they demonstrate a preference to choose classification shifting when engaging in earnings management. These findings are consistent with managers perceiving classification shifting as a less unethical tool relative to accruals earnings management or real activities manipulation. Subsequent analyses reveal that our results are most pronounced for firms with lower external monitoring where managers have the most freedom to make trade-off decisions among earnings management methods based on ethical considerations. Overall, by demonstrating a preference for classification shifting relative to other earnings management tools our study furthers our understanding of the role of ethical considerations in earnings management decisions.</div></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"67 ","pages":"Article 100763"},"PeriodicalIF":1.2,"publicationDate":"2024-06-12","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 1.2

Advances in Accounting Pub Date : 2024-06-08 DOI: 10.1016/j.adiac.2024.100761

Stacie O. Kelley

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

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 1.2

Advances in Accounting Pub Date : 2024-05-03 DOI: 10.1016/j.adiac.2024.100757

Kaishu Wu

引用次数: 0

CEO political ideology and asymmetric cost behavior 首席执行官的政治意识形态与不对称成本行为

IF 1.2

Advances in Accounting Pub Date : 2024-04-05 DOI: 10.1016/j.adiac.2024.100755

Adam Esplin , Yun Ke , Kari Joseph Olsen , Jiwoo Seo

引用次数: 0

The effect of corporate reputation on accounting conservatism 企业声誉对会计保守主义的影响

IF 1.2

Advances in Accounting Pub Date : 2024-02-21 DOI: 10.1016/j.adiac.2024.100732

Kourosh Amirkhani , Jenny Brown , Jeffrey Gramlich

引用次数: 0

Financial reporting timeliness and its determinants in UK charities 英国慈善机构财务报告的及时性及其决定因素

IF 1.6

Advances in Accounting Pub Date : 2024-02-13 DOI: 10.1016/j.adiac.2024.100733

Arung Gihna Mayapada , Pallab Kumar Biswas, Helen Roberts

{"title":"Financial reporting timeliness and its determinants in UK charities","authors":"Arung Gihna Mayapada , Pallab Kumar Biswas, Helen Roberts","doi":"10.1016/j.adiac.2024.100733","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100733","url":null,"abstract":"<div><p>This study empirically examines the timeliness of financial reporting as an important qualitative characteristic of useful financial information within the context of United Kingdom (UK) charities. Using 8490 UK charitable companies (67,014 observations) during 2007–2018, we find that charities relying more on donation income take a shorter time to file accounts. Moreover, we observe that charities operating in more competitive donation markets are more inclined to provide timely financial disclosures. Similar to for-profit organizations, charities tend to delay their financial statements filings when reporting deficit, negative equity, low liquidity, and high leverage. In addition, our analysis shows that charities with higher accruals quality, unqualified audit opinions, and subject to audits by industry-specialized auditors publish their annual accounts earlier. Our findings have important implications for charities, donors as critical stakeholders, regulators, and scholars.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"65 ","pages":"Article 100733"},"PeriodicalIF":1.6,"publicationDate":"2024-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S088261102400004X/pdfft?md5=85232e16b241abb464eb523ed836fbee&pid=1-s2.0-S088261102400004X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139733200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Managerial accounting practices, HR metrics, and firm performance 管理会计实务、人力资源指标和公司业绩

IF 1.6

Advances in Accounting Pub Date : 2024-02-08 DOI: 10.1016/j.adiac.2024.100730

Rene Arseneault , Jacqueline Gagnon

{"title":"Managerial accounting practices, HR metrics, and firm performance","authors":"Rene Arseneault , Jacqueline Gagnon","doi":"10.1016/j.adiac.2024.100730","DOIUrl":"https://doi.org/10.1016/j.adiac.2024.100730","url":null,"abstract":"<div><p>This research explores how accounting and HR employees perceive the value of managerial accounting and HR practices in their organizations. Our study was restricted to participants employed in publicly listed organizations allowing us to explore how their perceptions equate with objectively measured firm performance. In total, 186 employees completed a series of measures exploring their perceptions of managerial accounting practices and the value of using HR as a measurement tool. Further, we regressed our accounting and HR measures on financial, non-financial, and market-based aspects of corporate performance. Our findings reveal that compared to accounting employees, HR employees place a higher value on using HR metrics and diagnostic styles of managerial accounting systems. Further, internal accounting and HR systems impact firm performance and corporate information environment. Our research has practical implications for strategic policy makers within publicly listed corporations that influence accounting and HR organizational cultures.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"64 ","pages":"Article 100730"},"PeriodicalIF":1.6,"publicationDate":"2024-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0882611024000014/pdfft?md5=1de320d1bbf66b4114666b71b976115b&pid=1-s2.0-S0882611024000014-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139709566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The interactive effects of performance evaluation leniency and performance measurement precision on employee effort and performance 绩效评估宽松度和绩效衡量精确度对员工努力程度和绩效的交互影响

IF 1.6

Advances in Accounting Pub Date : 2024-01-28 DOI: 10.1016/j.adiac.2024.100731

Yelin Li , Bernhard E. Reichert , Alex Woods

{"title":"The interactive effects of performance evaluation leniency and performance measurement precision on employee effort and performance","authors":"Yelin Li , Bernhard E. Reichert , Alex Woods","doi":"10.1016/j.adiac.2024.100731","DOIUrl":"10.1016/j.adiac.2024.100731","url":null,"abstract":"<div><p>Research shows that in practice, supervisors without any constraints to their compensation setting behavior often tend to provide lenient performance evaluations to employees. Economic theory criticizes this outcome because leniency is thought to provide lower motivation to exert effort for low and medium as well as high performers. To provide incentives for employees to exert effort, economic theory calls for a distributed compensation approach that ensures employee performance differences lead to compensation differences. This call ignores insights from psychology and specifically from social determination theory (SDT). Using a real-effort experiment, we find that lenient evaluations lead to lower performance than distributed evaluations when performance is measured precisely. However, lenient evaluations lead to higher effort and performance than distributed evaluations when employee performance is measured imprecisely. We show, using a process model, that the positive effect of leniency for imprecise performance measurement on employee performance results from higher levels of task enjoyment, consistent with SDT. Our findings suggest that organizations need to consider the leniency of compensation as well as performance measurement precision jointly to achieve optimal employee effort and performance.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"64 ","pages":"Article 100731"},"PeriodicalIF":1.6,"publicationDate":"2024-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139647990","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 analysts provide information about other comprehensive income in book value forecasts for financial firms? 分析师是否在金融公司账面价值预测中提供其他综合收益的信息？

IF 1.6

Advances in Accounting Pub Date : 2024-01-13 DOI: 10.1016/j.adiac.2023.100726

Dirk Black , Thaddeus Neururer

{"title":"Do analysts provide information about other comprehensive income in book value forecasts for financial firms?","authors":"Dirk Black , Thaddeus Neururer","doi":"10.1016/j.adiac.2023.100726","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100726","url":null,"abstract":"<div><p>Analysts' earnings forecasts exclude other comprehensive income (OCI). However, OCI affects firm value on a dollar-for-dollar basis and can enhance investors' assessments of the riskiness of firms' equity capital. Focusing on financial firms and using analysts' book value per share (BVPS) forecasts as a proxy for forward-looking information about OCI, we examine whether analysts provide information about future OCI via BVPS forecasts, whether investors respond to BVPS innovations (which should include OCI innovations), and whether such innovations are more useful to investors in financial firms with difficult-to-value financial assets. We find evidence consistent with: 1) Analysts' BVPS forecasts generally conveying at least some information about future OCI; and, 2) The market responding to whether firms miss analysts' consensus BVPS expectations (which should include OCI expectations), with stronger evidence for firms with larger holdings of difficult-to-value financial assets. The evidence supports the intuition that analysts provide at least some information about future OCI in their BVPS forecasts.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"64 ","pages":"Article 100726"},"PeriodicalIF":1.6,"publicationDate":"2024-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139435720","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