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Abacus-A Journal of Accounting Finance and Business Studies最新文献

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A Family Member or a Professional Manager? The Role of Trust in the Choice of CEO in Family Firms 家庭成员还是职业经理人?信任在家族企业CEO选择中的作用
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-01-11 DOI: 10.1111/abac.12279
Chengfang Wang, Tingting Ye, Jiyuan Li, Changli Zeng
{"title":"A Family Member or a Professional Manager? The Role of Trust in the Choice of\u0000 CEO\u0000 in Family Firms","authors":"Chengfang Wang, Tingting Ye, Jiyuan Li, Changli Zeng","doi":"10.1111/abac.12279","DOIUrl":"https://doi.org/10.1111/abac.12279","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"29 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90491677","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
Should More Internally Generated Intangible Assets Be Recognized? A Commentary 是否应该确认更多的内部产生的无形资产?一篇评论
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-12-08 DOI: 10.1111/abac.12276
Xuejing Xie, Weiguo Zhang
{"title":"Should More Internally Generated Intangible Assets Be Recognized? A Commentary","authors":"Xuejing Xie, Weiguo Zhang","doi":"10.1111/abac.12276","DOIUrl":"https://doi.org/10.1111/abac.12276","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"26 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81791407","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
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China 多重大股东与财务报告质量:来自中国的证据
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-11-30 DOI: 10.1111/abac.12277
Rongli Yuan, Yadong Han, Zhanliao Chen
{"title":"Multiple Large Shareholders and Financial Reporting Quality: Evidence from China","authors":"Rongli Yuan, Yadong Han, Zhanliao Chen","doi":"10.1111/abac.12277","DOIUrl":"https://doi.org/10.1111/abac.12277","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"37 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76489686","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
Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading? 异质信念对公告后知情交易有影响吗?
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-11-21 DOI: 10.1111/abac.12272
Tao Chen, Andreas S. Karathanasopoulos
{"title":"Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading?","authors":"Tao Chen, Andreas S. Karathanasopoulos","doi":"10.1111/abac.12272","DOIUrl":"https://doi.org/10.1111/abac.12272","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"86 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83935187","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
Disentangling Sentiment from Cyclicality in Firm Capital Structure 企业资本结构中情绪与周期性的分离
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-11-18 DOI: 10.1111/abac.12274
Haitham A. Al-Zoubi, Jennifer A. O'Sullivan, Aktham I. Al‐Maghyereh, B. Lambe
{"title":"Disentangling Sentiment from Cyclicality in Firm Capital Structure","authors":"Haitham A. Al-Zoubi, Jennifer A. O'Sullivan, Aktham I. Al‐Maghyereh, B. Lambe","doi":"10.1111/abac.12274","DOIUrl":"https://doi.org/10.1111/abac.12274","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"8 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88435153","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
Who's Greenwashing Via the Media and What are the Consequences? Evidence From China 谁在通过媒体洗绿?后果是什么?来自中国的证据
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-11-16 DOI: 10.1111/abac.12273
Jerry X. Cao, Robert Faff, Jing He, Yong Li
{"title":"Who's Greenwashing Via the Media and What are the Consequences? Evidence From China","authors":"Jerry X. Cao, Robert Faff, Jing He, Yong Li","doi":"10.1111/abac.12273","DOIUrl":"https://doi.org/10.1111/abac.12273","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"14 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77750471","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: 7
I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance 我能感受到你的痛苦:监管者作为中小股东对并购绩效的影响
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-11-06 DOI: 10.1111/abac.12271
Xin Wang, Jiacai Xiong, Caiyue Ouyang, F. Zhang
{"title":"I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance","authors":"Xin Wang, Jiacai Xiong, Caiyue Ouyang, F. Zhang","doi":"10.1111/abac.12271","DOIUrl":"https://doi.org/10.1111/abac.12271","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"4 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88638740","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: 2
Fraud Triangle Theory on Accounting Students Online Academic Cheating 会计专业学生网络学术作弊的欺诈三角理论
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-10-31 DOI: 10.47153/afs24.5082022
Indriyana Puspitosari
{"title":"Fraud Triangle Theory on Accounting Students Online Academic Cheating","authors":"Indriyana Puspitosari","doi":"10.47153/afs24.5082022","DOIUrl":"https://doi.org/10.47153/afs24.5082022","url":null,"abstract":"Academic cheating is a phenomenon found in the academic area. Cheating, copying answers, plagiarism are some forms of academic cheating. Online learning that has been carried out during the pandemic is also not free from the phenomenon of cheating. This study aims to see the effect of the Fraud triangle theory dimension on online academic cheating behavior in accounting students. \u0000The data of this study were obtained from questionnaire data distributed to accounting students at UIN Raden Mas Said Surakarta. The respondents of this study amounted to 203 people. The analysis technique is carried out using multiple linear analysis \u0000The results of this study indicate that there are two dimensions of the fraud triangle that can increase online academic cheating behavior in students, namely opportunity and pressure. This research is expected to help the education system in universities to understand how severe the problem of online cheating is among students, but they can also help universities in identifying the underlying motives behind cheating behavior.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"217 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79683718","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
The Influence of Local Government Size, Leverage, and Audit Opinion on Transparency of Regional Financial Reports with Internet Financial Reporting as an Intervening Variable 以互联网财务报告为中介变量的地方政府规模、杠杆和审计意见对区域财务报告透明度的影响
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-10-31 DOI: 10.47153/afs24.5142022
Riska Puji Astuti, Imanda Firmantyas Putri Pertiwi
{"title":"The Influence of Local Government Size, Leverage, and Audit Opinion on Transparency of Regional Financial Reports with Internet Financial Reporting as an Intervening Variable","authors":"Riska Puji Astuti, Imanda Firmantyas Putri Pertiwi","doi":"10.47153/afs24.5142022","DOIUrl":"https://doi.org/10.47153/afs24.5142022","url":null,"abstract":"The purpose of this study was to determine the effect of local government size, leverage, and audit opinion on the transparency of regional financial reports using internet financial reporting as an intervening variable. This study uses a quantitative method with a sample of 35 districts/cities in Indonesia in 2018-2020. The data in this study are secondary data obtained from the official website of the district/city government in Indonesia. Analysis of Path Analysis test data with the help of SPSS version 26. The results of this study conclude that local government size and audit opinion have no effect on regional financial transparency. Leverage affects regional financial transparency. Local government size, leverage, and audit opinion have no effect on internet financial reporting. Internet financial reporting is not able to mediate all independent variables on regional financial transparency.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"120 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77145150","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
The Influence of Fundamental Factors and Systemic Risk on Stock Return Moderated by Audit Quality 审计质量调节的基本面因素和系统性风险对股票收益的影响
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-10-31 DOI: 10.47153/afs24.5132022
Harsono Yoewono, Andi Anugrah Setiawan Tasrih
{"title":"The Influence of Fundamental Factors and Systemic Risk on Stock Return Moderated by Audit Quality","authors":"Harsono Yoewono, Andi Anugrah Setiawan Tasrih","doi":"10.47153/afs24.5132022","DOIUrl":"https://doi.org/10.47153/afs24.5132022","url":null,"abstract":"  \u0000  \u0000 \u0000 \u0000 \u0000 \u0000ABSTRACT \u0000 \u0000 \u0000  \u0000 \u0000 \u0000 \u0000 \u0000This study was conducted t0 analyze the effect 0f return 0n assets, return 0n equity, earnings per share, debt t0 equity rati0, price earning rati0, systematic risk 0n st0ck returns with audit qua0ty as moderat0r. The 0bject 0f this research is the c0mpanies listed 0n the LQ45 index 0n the Indonesia St0ck Exchange for the period 2013-2020. This study apply the associative meth0d, which aims t0 explain the causal relationship between 0ne variable that affects 0ther variables. The sample used is 19 LQ45 c0mpanies listed on the Indonesia St0ck Exchange during the period 2013 - 2020. The type 0f data used secondary data, namely financial statement data obtained fr0m www.idx.c0.id. The data analysis meth0d used multiple linear regressi0n with the help 0f the Eviews versi0n 10 pr0gram. The results sh0wed that return 0n assets, price earning rati0 and audit quality partially had significant effect 0n st0ck returns. While return 0n equity, earning per share, debt t0 equity rati0, systematic risk had n0t significant effect st0ck return. It was als0 f0und that audit quality as a m0derating variable was able t0 influence the relati0nship between return 0n assets and systematic risk 0n st0ck returns. \u0000 \u0000 \u0000  \u0000 \u0000 \u0000 \u0000","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"2 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90245647","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
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