International Journal of Accounting最新文献_第9页

Negative Tone in Lobbying the International Accounting Standards Board 游说国际会计准则理事会的负面语气

IF 2

International Journal of Accounting Pub Date : 2019-09-01 DOI: 10.1142/S1094406019500100

Karin Shields, I. Clacher, Qi Zhang

引用次数: 5

Book Review: "Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability (Foundations and Trends in Accounting)" 书评：《中国上市公司治理研究：制度、治理与责任（会计基础与趋势）》

IF 2

International Journal of Accounting Pub Date : 2019-08-25 DOI: 10.1142/S1094406019800027

Edward Lee

引用次数: 0

Accounting Research on Private Firms: State of the Art and Future Directions 民营企业会计研究的现状与发展方向

IF 2

International Journal of Accounting Pub Date : 2019-08-25 DOI: 10.1142/S1094406019500070

Sasson Bar-Yosef, Carlo D’Augusta, A. Prencipe

{"title":"Accounting Research on Private Firms: State of the Art and Future Directions","authors":"Sasson Bar-Yosef, Carlo D’Augusta, A. Prencipe","doi":"10.1142/S1094406019500070","DOIUrl":"https://doi.org/10.1142/S1094406019500070","url":null,"abstract":"Private companies play a significant role and are the main growth engine of the global economy. Yet, until recently, empirical research in accounting has focused primarily on public companies. Over the last few years, we have observed a change in trend. Accounting scholars have started researching private firms and have contributed to a better understanding of their accounting decisions. This growing attention is likely due to a better availability of public data and to the fact that several regulators issued specific regulations on private firms’ financial reporting. In this paper, we analyze the state of the art of accounting research in this area. We review 95 papers published in 21 accounting journals over the period 1986–2018. After looking into the definition of private firms, we highlight the role of the private firm status in the research design, classify each paper into four main research areas (i.e., financial accounting, taxation, auditing, and valuation) and discuss the main contributions. We argue that the current state of accounting research on private firms — although quite rich — is still insufficient in light of the relevance of such a segment of the world economy. After soliciting additional research, we devise possible venues for future studies.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2019-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1142/S1094406019500070","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41246642","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: 17

The Development of Accounting and Financial Reporting Practices in Sri Lanka: An Exploratory Investigation 斯里兰卡会计和财务报告实务的发展:一项探索性调查

IF 2

International Journal of Accounting Pub Date : 2019-08-25 DOI: 10.1142/S1094406019500082

Jayasinghe Hewa Dulige, N. Abayadeera, Muhammad Jahangir Ali, Paul R. Mather

{"title":"The Development of Accounting and Financial Reporting Practices in Sri Lanka: An Exploratory Investigation","authors":"Jayasinghe Hewa Dulige, N. Abayadeera, Muhammad Jahangir Ali, Paul R. Mather","doi":"10.1142/S1094406019500082","DOIUrl":"https://doi.org/10.1142/S1094406019500082","url":null,"abstract":"In this paper, we examine the factors that influence the development of accounting and reporting practices in Sri Lanka in the backdrop of its political and economic environment. We find that the early days of accounting in Sri Lanka were heavily influenced by the British colonial system. Subsequently, its greatest influence was derived from the regulatory and institutional framework backed by local and British professional accounting bodies. We also interview key stakeholders to draw insights on how the institutional factors contribute to the development of financial reporting in Sri Lanka. We discover that the Institute of Chartered Accountants of Sri Lanka (ICASL) is a key player in developing and implementing accounting standards and the best financial reporting practices. We observe that although the Sri Lankan Government has undertaken many initiatives to improve the quality of financial reporting, monitoring and enforcing regulations remain weak partly due to political interference. Therefore, we suggest that strengthening the existing regulatory mechanisms will help to improve the reporting quality and build investor confidence.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2019-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1142/S1094406019500082","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42377293","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

Role of Country-Level Characteristics in Segment Reporting: EU Evidence 国家层面特征在分部报告中的作用：欧盟证据

IF 2

International Journal of Accounting Pub Date : 2019-07-19 DOI: 10.1142/s1094406021500189

Ahmed Aboud, Akrum Helfaya

{"title":"Role of Country-Level Characteristics in Segment Reporting: EU Evidence","authors":"Ahmed Aboud, Akrum Helfaya","doi":"10.1142/s1094406021500189","DOIUrl":"https://doi.org/10.1142/s1094406021500189","url":null,"abstract":"Based on a country-level-characteristics framework, we empirically tested the impact of IFRS 8 adoption, the country’s legal system and level of legal enforcement, investor protection, conservatism, and closeness between national GAAP and IFRS on both the quantity and quality of segment reporting. Using a sample of companies from 15 EU countries covering four years (two years preadoption and two years postadoption of IFRS 8), we found that the adoption of IFRS 8 is associated with a decrease in the quantity and an increase in the quality of segment reporting. Moreover, we report that a common-law system, the country-level legal enforcement, and investor protection have a significant and positive impact on the quantity and quality of segment reporting. Meanwhile, country-level conservatism and closeness between national GAAP and IFRS are negatively related to the quantity and quality of segment reporting. In addition to firm-level characteristics, this study extends the prior limited literature by documenting the importance of country-level characteristics as factors that enhance segment reporting practices in Europe. We also discuss the research contributions and implications for research, professional practice, and policymakers.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2019-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44192367","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

Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article 实证会计中的企业财务披露计量研究综述

IF 2

International Journal of Accounting Pub Date : 2019-06-01 DOI: 10.1142/S1094406019500069

Omaima A. G. Hassan, C. Marston

{"title":"Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article","authors":"Omaima A. G. Hassan, C. Marston","doi":"10.1142/S1094406019500069","DOIUrl":"https://doi.org/10.1142/S1094406019500069","url":null,"abstract":"This paper develops a framework for corporate financial disclosure measurement to identify and evaluate common measures of financial disclosure employed in prior empirical accounting studies. It identifies two approaches: (i) a disclosure-based approach that investigates actual disclosure, operationalizes the concept of disclosure in terms of its main dimensions such as the quantity and quality of disclosure, and develops methods to measure them such as the disclosure index and textual analysis, and (ii) a non-disclosure-based approach that uses the values of some observable variables to proxy for disclosure such as market-based disclosure measures. The study also discusses some empirical challenges related to causal claims and the extent to which the reliability and validity of these different measures of disclosure are tested. The purposes of this review are (i) to help future researchers identify exemplars and select or develop their own suitable disclosure measures, and (ii) to identify measurement issues relating to corporate financial disclosure and provide avenues for future research.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1142/S1094406019500069","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42992828","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: 33

Aggregate Accounting Data and the Prediction of Credit Risk 汇总会计数据与信用风险预测

IF 2

International Journal of Accounting Pub Date : 2019-04-16 DOI: 10.1142/S109440601950001X

Dimitrios Kousenidis, Anestis C. Ladas, Christos I. Negkakis

引用次数: 5

Earnings Management in Response to Corporate Tax Rate Reduction Under an Imputation Tax System 冲击税制下企业税率下调的盈余管理

IF 2

International Journal of Accounting Pub Date : 2019-04-16 DOI: 10.1142/S1094406019500021

Nan-Ting Kuo, Cheng-Few Lee

引用次数: 3

Book Review: “The Routledge Companion to Behavioural Accounting” 书评：《行为会计的常规指南》

IF 2

International Journal of Accounting Pub Date : 2019-04-16 DOI: 10.1142/S1094406019800015

A. Simpson

引用次数: 0

EFFECT OF RISK EVALUATION ON PERFORMANCE OF FINANCIAL INSTITUTIONS 风险评价对金融机构绩效的影响

IF 2

International Journal of Accounting Pub Date : 2017-08-14 DOI: 10.47941/JACC.183

F. K. Lagat

{"title":"EFFECT OF RISK EVALUATION ON PERFORMANCE OF FINANCIAL INSTITUTIONS","authors":"F. K. Lagat","doi":"10.47941/JACC.183","DOIUrl":"https://doi.org/10.47941/JACC.183","url":null,"abstract":"Purpose : The purpose of the study was to determine the effect of risk evaluation on performance of financial institutions. Methodology : The study used explanatory research design. The study used stratified random sampling to select respondents from target population comprising of managers of 46 commercial banks, 52 Micro Finance institutions (MFIs) and 200 SACCOs and a sample size of 239 respondents obtained. Data was collected using questionnaires. Descriptive statistics was presented, while inferential statistics was done using Pearson product moment correlation. Results: There was a positive influence of risk evaluation [r = .813, p<.05] on the performance of financial institutions was obtained. The risk evaluation positively influenced the performance of financial institutions. The risk evaluation had positive relationship with performance of financial institutions (P<0.05). The null hypothesis H O3 stating that there is no significant effect of risk evaluation on performance of financial institutions was rejected . This indicates that for each increase in the risk evaluation , there is 0.821 increase in performance of financial institutions. Unique contribution to theory, practice and policy : The study has established the importance of ownership structure as a system of corporate governance that significantly moderates the relationship between risk management practices and performance of financial institutions can exploit various risk management practices identification, analysis, evaluation and monitoring should be enhanced so as to bring efficiency in the performance of financial institutions. These may be achieved through establishment and implementation of risk identification, analysis, evaluation and monitoring policy framework which will significantly influence performance of financial institutions and enhance shareholder capabilities to evaluate all risks that can hinder the financial institutions from achieving their set objectives","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2017-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80156410","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: 4