British Accounting Review最新文献_第3页

Is internal carbon pricing an agent of change in the green transition? 内部碳定价是绿色转型的动因吗？

IF 8 3区管理学

British Accounting Review Pub Date : 2026-07-01 Epub Date: 2025-10-27 DOI: 10.1016/j.bar.2025.101776

Huifa Chen, Yuan George Shan, Junru Zhang

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引用次数: 0

Subverting bank corporate governance: A tale of an interplay between sociocultural legacies and neo-patrimonialism in a developing country 颠覆银行公司治理：一个发展中国家社会文化遗产与新世袭主义相互作用的故事

IF 8 3区管理学

British Accounting Review Pub Date : 2026-07-01 Epub Date: 2025-11-04 DOI: 10.1016/j.bar.2025.101780

Nishani Ekanayake , M. Karim Sorour , Teerooven Soobaroyen

{"title":"Subverting bank corporate governance: A tale of an interplay between sociocultural legacies and neo-patrimonialism in a developing country","authors":"Nishani Ekanayake , M. Karim Sorour , Teerooven Soobaroyen","doi":"10.1016/j.bar.2025.101780","DOIUrl":"10.1016/j.bar.2025.101780","url":null,"abstract":"<div><div>This paper investigates corporate governance in developing countries by examining how formal and informal social relations shape governance practices in Sri Lanka's banking sector. Relying on a grounded theory approach and drawing upon interviews, focus groups and documentary analysis, we develop a substantive theory of <em>Subverting Bank Corporate Governance.</em> This theory depicts how formally enacted governance mechanisms primarily manages the uncertainties of a politicised economy rather than resolve presumed conflicts between financiers, regulators and executives. Power dynamics exercised through the state, alongside politically connected elites, foster reciprocal obligations to secure factional support. This leads to a context where board objectivity is undermined while covert conflicts of interest are managed. Empirically, we highlight the limitations of mainstream corporate governance principles in such contexts. Formal theory-wise, path dependency firstly illuminates the role of historical legacies in sustaining past economic, ownership and managerial arrangements within contemporary structures. Moreover, neo-patrimonialism highlights the role of clientelism, political entrepreneurship and discretionary exercise of state power. Methodologically, we demonstrate the value of grounded theory in uncovering distinctive governance systems and practices. We call for a more nuanced understanding of governance arrangements in developing countries and exhort policymakers to reflect on the design of conducive strategies and reforms.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 4","pages":"Article 101780"},"PeriodicalIF":8.0,"publicationDate":"2026-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148365804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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

Climate risk disclosures and auditor expertise 气候风险披露和审计师的专业知识

IF 8 3区管理学

British Accounting Review Pub Date : 2026-07-01 Epub Date: 2024-06-27 DOI: 10.1016/j.bar.2024.101439

Ly Pham, David Hay, Antti Miihkinen, Emma-Riikka Myllymäki, Lasse Niemi, Jukka Sihvonen

引用次数: 0

Do the walking dead eat and Drink? Zombie firms and bribery expenditures 行尸走肉会吃喝吗？僵尸公司和贿赂支出

IF 8 3区管理学

British Accounting Review Pub Date : 2026-07-01 Epub Date: 2025-07-24 DOI: 10.1016/j.bar.2025.101728

Zhongtian Li, Jing Jia

引用次数: 0

Does board co-option affect corporate tax avoidance? 董事会增选对公司避税有影响吗？

IF 8 3区管理学

British Accounting Review Pub Date : 2026-07-01 Epub Date: 2025-09-27 DOI: 10.1016/j.bar.2025.101768

Muhammad Jahangir Ali, Ghasan A. Baghdadi, Sudipta Bose

引用次数: 0

Social movements and country-by-country reporting: A study of multinational companies 社会运动和国别报告：跨国公司研究

IF 8 3区管理学

British Accounting Review Pub Date : 2026-07-01 Epub Date: 2025-07-22 DOI: 10.1016/j.bar.2025.101724

Muhammad Azizul Islam, Shah Md Taha Islam, Chris J. van Staden

{"title":"Social movements and country-by-country reporting: A study of multinational companies","authors":"Muhammad Azizul Islam, Shah Md Taha Islam, Chris J. van Staden","doi":"10.1016/j.bar.2025.101724","DOIUrl":"10.1016/j.bar.2025.101724","url":null,"abstract":"<div><div>This paper investigates the influence of social activism on voluntary country-by-country reporting (CbCR). CbCR provides information that is important and relevant to the broader stakeholder community. CbCR includes disclosures regarding salaries, wages, taxes and community contributions of multinational companies (MNCs) in relation to their performance and activities for each country of operation. Our research is motivated by social movement theory. Our results, based on a sample of MNCs, show that protests and counter-reports by social movement organisations (SMOs) influence MNCs to disclose more information on a country-by-country basis. Furthermore, media attention enhances the effect of counter-reports. We also find a bigger effect when SMOs protest in host countries, compared to protests in home countries. Our findings have implications for MNCs, SMOs and scholars in relation to corporate country-by-country reporting transparency. Our findings highlight the importance of understanding the roles of social activism and news media coverage of the activism on corporate transparency in relation to the foreign operations and impacts of MNCs.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 4","pages":"Article 101724"},"PeriodicalIF":8.0,"publicationDate":"2026-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148571091","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Does more effective director monitoring make management guidance more credible? 更有效的董事监督是否会使管理层的指导更可信？

IF 8 3区管理学

British Accounting Review Pub Date : 2026-07-01 Epub Date: 2024-11-16 DOI: 10.1016/j.bar.2024.101528

Tyler K. Jensen , Marlene A. Plumlee , Jared I. Wilson

{"title":"Does more effective director monitoring make management guidance more credible?","authors":"Tyler K. Jensen , Marlene A. Plumlee , Jared I. Wilson","doi":"10.1016/j.bar.2024.101528","DOIUrl":"10.1016/j.bar.2024.101528","url":null,"abstract":"<div><div>Prior evidence of the impact of governance on disclosure credibility is inconclusive. In particular, prior studies are unable to document a significant association between board of director characteristics and analyst reactions to management guidance. By isolating exogenous variation in director monitoring in a large, post-Regulation Fair Disclosure (Reg-FD) sample, we find that increased monitoring is associated with stronger analyst reactions to news in management guidance. We also document cross-sectional differences, consistent with monitoring being particularly impactful when the role of external verification is most important (e.g., good news forecasts, low analyst following). We identify exogenous shocks to monitoring associated with (1) director deaths, (2) mandated independence required by Sarbanes-Oxley (SOX), and (3) changes in director attention due to M&A activities that eliminate board positions at other firms. Overall, our findings provide strong support for director monitoring influencing the perceived credibility of management guidance, especially in settings where external validation is needed.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 4","pages":"Article 101528"},"PeriodicalIF":8.0,"publicationDate":"2026-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142789915","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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

High-quality assurance, ESG legitimacy threats and board effectiveness 高质量保证、ESG 合法性威胁和董事会有效性

IF 8 3区管理学

British Accounting Review Pub Date : 2026-07-01 Epub Date: 2024-04-16 DOI: 10.1016/j.bar.2024.101385

García-Meca Emma, Ruiz-Barbadillo Emiliano, Martínez-Ferrero Jennifer

{"title":"High-quality assurance, ESG legitimacy threats and board effectiveness","authors":"García-Meca Emma, Ruiz-Barbadillo Emiliano, Martínez-Ferrero Jennifer","doi":"10.1016/j.bar.2024.101385","DOIUrl":"10.1016/j.bar.2024.101385","url":null,"abstract":"<div><div>This study aims to investigate whether companies engage high-quality assurance in response to legitimacy threats caused by media coverage of negative sustainability events. Since responsive strategies designed to maintain or repair legitimacy directly emanate from boards, the paper also analyses whether board effectiveness reinforces defensive strategies to maintain a company's reputational capital and public image under environmental, social and governance (ESG) concerns by supporting high-quality sustainability assurance. Using a sample of STOXX Europe 600 index firms from 2015 to 2020, the empirical results confirm the substantive role of assurance. When a company's legitimacy is at risk due to media coverage of ESG misconduct, the assurance of sustainability information is employed as an instrument to aid in repairing the company's legitimacy. In addition, our results confirm that boards with desirable attributes of independence and activity act jointly with assurance quality to legitimise companies. In addition, this paper also brings evidence about the mediating effect of board effectiveness; the impact of negative media ESG coverage on sustainability assurance quality appears to be justified by the effectiveness of the board. The evidence also points to interesting findings concerning controversial industries and countries with tight cultures, where the assurance quality seems not to respond to the legitimacy threats associated with media coverage of undesirable ESG. However, and after studying how the European Directive 2014/95/EU affected the symbolic use of assurance, results confirm that there are no significant differences in the legitimising use of assurance quality after irresponsible ESG actions before and after the directive, and neither, depending on the level of sustainability performance or public enforcement.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 4","pages":"Article 101385"},"PeriodicalIF":8.0,"publicationDate":"2026-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140643294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Firm connection and equity return predictability – Graph-based machine learning methods 公司联系和股票回报可预测性-基于图的机器学习方法

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-03-01 Epub Date: 2024-06-20 DOI: 10.1016/j.bar.2024.101436

Mian Wu , Wenli Huang , Xiaoquan Liu , Qingxin Meng

引用次数: 0

On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation 国库券收益率动态：从期限结构建模到经济情景生成

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-03-01 Epub Date: 2024-12-16 DOI: 10.1016/j.bar.2024.101542

Yi Hong, Maochun Xu, Conghua Wen

引用次数: 0