Abacus-A Journal of Accounting Finance and Business Studies最新文献_第10页

Financial Market Manipulation, Whistleblowing, and the Common Good: Evidence from the LIBOR Scandal 金融市场操纵、举报和共同利益:来自伦敦银行间同业拆借利率丑闻的证据

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-10-13 DOI: 10.1111/abac.12245

J. Batten, Igor Lončarski, P. Szilagyi

引用次数: 2

Individuating Assets and Liabilities in Financial Accounting 财务会计中资产与负债的区分

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-09-30 DOI: 10.1111/abac.12244

B. Rutherford

引用次数: 4

Do Firms Learn from Pre‐announcement Experience? Evidence from Optimistic Pre‐announcements and Market Responses 公司是否从公告前的经验中学习?乐观的前期公告和市场反应的证据

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-09-16 DOI: 10.1111/abac.12242

Youngdeok Lim, H. Oh

引用次数: 0

How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation 管理者和股东如何应对税收?英国房地产投资信托立法引入分析

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-09-14 DOI: 10.1111/abac.12239

K. Holland, S. Lindop, Nor Shaipah Abdul Wahab

{"title":"How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the\u0000 UK\u0000 Real Estate Investment Trust Legislation","authors":"K. Holland, S. Lindop, Nor Shaipah Abdul Wahab","doi":"10.1111/abac.12239","DOIUrl":"https://doi.org/10.1111/abac.12239","url":null,"abstract":"Corporate finance decisions, measurement of accounting profits and market valuations are invariably made within the framework of a taxation system(s). Previous research indicates both ambiguity over the influence of taxation on managers’ behavior and limitations in the ability of shareholders to process tax information. The establishment of the UK’s Real Estate Investment Trust (REIT) regime in 2006 allowed quoted companies to opt out of company level taxation. We examine the reasonableness of managers and shareholders’ responses i.e. their ability to process information. When compared with shareholders, managers demonstrated a greater knowledge of the legislation, and of its applicability. For example, managers appeared to pre-empt the effects of the legislation. This should also act as a warning of the potential downside of increased cooperation between tax policy makers and taxpayers in trying to make more appropriately formed legislation. Further, managers appeared to be willing to trade off the interests of shareholders for their own personal gain which is surprising given the visibility of the REIT conversion process. Although shareholders were willing to pay less in such instances, their apparent inability to prevent this behavior illustrates the limitation of shareholder control over managers’ behavior. We find shareholders can accurately assess the general effects of the legislation but were unable, when combined with company information, to identify specific companies likely to benefit from the legislation. Without any increase in shareholder sophistication, concerns exist over the effectiveness of shareholders in acting as monitors of managers’ tax decision making and decision making more generally.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"53 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2021-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81048964","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Misvaluation and the Asset Growth Anomaly 估值错误与资产增长异常

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-09-06 DOI: 10.1111/abac.12241

N. Lambertides

引用次数: 2

Concepts‐based Accounting Standards 基于概念的会计准则

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-09-02 DOI: 10.1111/abac.12240

Mark Penno

引用次数: 0

Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital 采用国际财务报告准则对财务报告可比性、市场流动性和资本成本影响的Meta分析

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-09-01 DOI: 10.1111/abac.12237

Solomon Opare, M. Houqe, Tony Zijl

引用次数: 5

Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness 直接法经营性现金流量披露:决定因素和增量有用性

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-09-01 DOI: 10.1111/abac.12238

Baljit K. Sidhu, Chuan Yu

引用次数: 3

Terrorism and Corporate Tax Avoidance 恐怖主义和企业避税

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-07-27 DOI: 10.1111/abac.12235

Haoran Xu, William J. Moser

引用次数: 5

The Effect of Audit Tenure, Audit Rotation and Client's Company Size on Audit Quality with Audit Fee as Moderating Variable 以审计费用为调节变量的审计任期、审计轮转和客户公司规模对审计质量的影响

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-07-25 DOI: 10.47153/AFS13.1792021

Humaira Dinda Mulyadi, D. Suryandari

{"title":"The Effect of Audit Tenure, Audit Rotation and Client's Company Size on Audit Quality with Audit Fee as Moderating Variable","authors":"Humaira Dinda Mulyadi, D. Suryandari","doi":"10.47153/AFS13.1792021","DOIUrl":"https://doi.org/10.47153/AFS13.1792021","url":null,"abstract":"Transparency of financial reports is one of the important things for decision-makers. In proving that financial statement information has been presented fairly, companies need independent parties, one of which is the audit services provided by the Public Accounting Firm (PAF). Good or bad Audit Quality for the information presented really depends on the auditor in carrying out his duties. \u0000This research was conducted at Financial Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019. This research was conducted using quantitative methods and sample selection using purposive sampling method. The analysis used in this research is binary logistic regression. \u0000The results showed that Audit Tenure and Audit Rotation had no effect on Audit Quality, Client's Company Size had a negative effect on Audit Quality, and Audit Fees had a positive effect on Audit Quality. Audit Fee Interactions are unable to moderate the effect of Audit Tenure and Audit Rotation on Audit Quality, while Audit Fee Interactions are able to weaken the influence of Client's Company Size on Audit Quality. \u0000Suggestions from this research are expected to all companies that have high complexity to choose a PAF that suits the audit needs and not too pressurize the Audit Fee given. In addition, companies need to pay attention to Audit Tenure again by considering from a cost-benefit analysis point of view. For future researchers, it is expected to extend the research period and use Audit Quality proxies, population, methods, and analysis tools outside of this study.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"55 32 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88489157","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0