Accounting Forum最新文献

{"title":"Re-budgeting local government budgets to handle the COVID-19 pandemic: Indonesia’s experience","authors":"Irwan Taufiq Ritonga, Vogy Gautama Buanaputra","doi":"10.1080/01559982.2023.2272069","DOIUrl":"https://doi.org/10.1080/01559982.2023.2272069","url":null,"abstract":"This study examines the budgetary response to the COVID-19 pandemic by Indonesia’s local governments. It specifically looks at the role of key local government players in executing the Covid-relate...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"23 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138530263","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}

{"title":"Social trust and corporate qualitative disclosure: evidence from tone management in MD&A","authors":"Ya-Guang Du, Nan-Ting Kuo","doi":"10.1080/01559982.2023.2268447","DOIUrl":"https://doi.org/10.1080/01559982.2023.2268447","url":null,"abstract":"Our study explores the association between province-level social trust and tone management in Management’s Discussion and Analysis (MD&A). We argue that a firm’s regional social trust is negatively...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"78 3 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138530265","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}

{"title":"Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises","authors":"Seán O’Reilly, Louise Gorman, Ciarán Mac An Bhaird, Niamh M. Brennan","doi":"10.1080/01559982.2023.2272394","DOIUrl":"https://doi.org/10.1080/01559982.2023.2272394","url":null,"abstract":"This research investigates accounting practitioners’ perceptions of the feasibility of implementing the EU Green Taxonomy (“the Taxonomy”) for Small- and Medium-Sized Enterprises (SMEs) and assesse...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"1 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138530264","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}

{"title":"Multiple directorships of outside directors and firms’ cost behaviour: evidence from Korea","authors":"Hyejeong Shin, Sorah Park","doi":"10.1080/01559982.2023.2272070","DOIUrl":"https://doi.org/10.1080/01559982.2023.2272070","url":null,"abstract":"This study examines how multiple directorships of outside directors are related to firms’ cost behaviour. Results based on a sample of Korean-listed companies from 2011 to 2017 show that the level ...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"145 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138530260","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}

{"title":"“Come play with us!” A grassroots research agenda for accounting and the circular economy","authors":"Diane-Laure Arjaliès, Michelle Rodrigue, Andrea M. Romi","doi":"10.1080/01559982.2023.2269747","DOIUrl":"https://doi.org/10.1080/01559982.2023.2269747","url":null,"abstract":"The dominant global capitalist economic model harms ecosystems and humxn populations. In attempting to reduce these harms, its linear foundational elements characterised by rapid production, mass c...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"80 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138530266","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}

{"title":"Understanding fund manager readership of annual report risk disclosure","authors":"Santhosh Abraham, Richard Slack","doi":"10.1080/01559982.2023.2267838","DOIUrl":"https://doi.org/10.1080/01559982.2023.2267838","url":null,"abstract":"An understanding of company risk for investment decisions is fundamental for capital market users such as fund managers. The annual report is an established source of risk reporting information. Whilst market-based studies highlight the economic value relevance of risk reporting, such disclosure at a firm level, has been widely criticised, failing to provide meaningful, decision-useful, information to users. Despite these criticisms, the small body of risk reporting literature that has directly engaged with capital market users provides evidence of their readership of such reporting but has not examined their reasoning behind this. Drawing on 24 interviews with fund managers, we examine the usefulness of risk reporting to them. The theoretical framing of comfort is employed to analyse themes emergent from the transcribed data. Applying senses of comfort helps to unpack the reasoning for their continued use of such reporting and to provide a counterpoint to the criticisms as to its lack of usefulness to such users. These findings, through direct engagement with a primary annual report user group, extend prior predominantly archival risk-based disclosure research and contribute to our understanding of user consumption of annual report information.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135933432","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}

{"title":"Soft law regulation and labour rights reporting: a deficit in moral legitimacy?","authors":"Sepideh Parsa, Ian Roper, Iris Maurer, Michael Mueller-Camen","doi":"10.1080/01559982.2023.2250030","DOIUrl":"https://doi.org/10.1080/01559982.2023.2250030","url":null,"abstract":"ABSTRACTThis paper compares and contrasts British and German transnational corporations’ (TNCs) reporting on the labour rights of workers in their global value chains (GVCs) for the years 2012 and 2018, using the Global Reporting Initiative (GRI) guidelines – an initiative that comes under the category of soft law regulation. Between these dates, regulatory changes took place in Britain and in the EU which had relevance to the reporting of labour rights issues more generally. Simultaneously the GRI reporting guidelines shifted to more flexible requirements in the transition from G3.1 to G4. This paper examines the consequences of these changes and finds that, in combination, these changes did not lead TNCs to improving the labour rights reporting. The paper suggests that even though reporting to international guidelines tends to be context-based, there was some convergence in this broadly negative outcome. This all suggests that there was an element of regulatory capture in the shifts to softer regulatory regimes. Conceptually, this points to a reduction in substantive disclosures and leads to a deficit in moral legitimacy and its displacement by more pragmatic legitimacy.KEYWORDS: British TNCsGerman TNCslabour rights reportingmoral legitimacypragmatic legitimacyregulatory capture AcknowledgementsWe would also like to thank two anonymous reviewers for their constructive comments, suggestions and also thank the Editors for their valuable inputs. We wish to gratefully acknowledge the financial support of the British Academy's charitable trust (BA/Leverhulme Small Research Grants – SRG 2012–2013 Round).Disclosure statementNo potential conflict of interest was reported by the author(s).FundingThis work was supported by Leverhulme Trust: [Grant Number SRG 2012-13].Notes1 “Soft” laws denote agreements, principles and declarations that are not binding (Abbott & Snidal, 2000). GRI reporting guidelines/standards are regarded as soft law.2 While globalisation and its neo-liberal forces promote investors’ interests (Sikka & Stittle, Citation2019) and TNCs promote private governance mechanisms (in parallel with neo-liberalism) (Bartley, Citation2018), social governance mechanisms (such as independent national/international NGOs) are best placed to help uphold labour rights along GVCs (Parsa et al. Citation2018). Given GVCs’ exposure to different national and political contexts (Pasquali et al., 2021), social governance mechanisms need to interact with and secure the support of national governments (Mayer et al., Citation2017). In reality, however, such supports are weak to non-existent (Siddiqui et al., Citation2020), making international audiences that could monitor and protect labour rights weak.3 Despite the rising international awareness of labour rights issues within GVCs, the prevalence globalisation and its neo-liberal forces (Sikka & Stittle, Citation2019) has meant that to this day there has been no international governance mechanism that would exer","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"145 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136294377","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}

{"title":"Do rating agencies impound workforce human capital information into default risk assessments?","authors":"D. Mali, Hyoung-joo Lim","doi":"10.1080/01559982.2023.2235873","DOIUrl":"https://doi.org/10.1080/01559982.2023.2235873","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"184 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75528378","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}

{"title":"Boards and CSR: exploring the individual perceptions of non-executive directors","authors":"Lies Bouten, Julie Bayle-Cordier, Adel Beldi, Tiphaine Compernolle","doi":"10.1080/01559982.2023.2237215","DOIUrl":"https://doi.org/10.1080/01559982.2023.2237215","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"292 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78515908","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}

{"title":"IFRS 9 implementation and bank risk","authors":"Anthony K. Kyiu, V. Tawiah","doi":"10.1080/01559982.2023.2233861","DOIUrl":"https://doi.org/10.1080/01559982.2023.2233861","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"1 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87852112","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}