British Accounting Review最新文献_第4页

From debt breaches to employee safety: The hidden power of banking interventions 从债务违约到员工安全：银行干预的隐性力量

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101447

Shiyang Hu , Xiao Li , Gary Gang Tian , Jianyu Zhao

引用次数: 0

Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of directive 2014/95/EU 强制企业披露社会和环境信息是否能改善社会和环境绩效？有关第 2014/95/EU 号指令有效性的广泛证据

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101437

Charl de Villiers , John Dumay , Federica Farneti , Jing Jia , Zhongtian Li

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引用次数: 0

Heterogeneity in the integration of ESG measures in executive compensation: Determinants, contracting details and outcomes 将环境、社会和治理措施纳入高管薪酬的异质性：决定因素、合同细节和结果

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101440

Shilin Hou , Jianfeng Shen , Chuan Yu , Shan Zhou

{"title":"Heterogeneity in the integration of ESG measures in executive compensation: Determinants, contracting details and outcomes","authors":"Shilin Hou , Jianfeng Shen , Chuan Yu , Shan Zhou","doi":"10.1016/j.bar.2024.101440","DOIUrl":"10.1016/j.bar.2024.101440","url":null,"abstract":"<div><div>Corporate social responsibility (CSR) contracting incorporates environmental, social, and governance (ESG) related measures in executive compensation plans. Current research on this practice is limited to a US setting, despite global adoption. We investigate heterogeneity in CSR contracting using data from 59 countries between 2002 and 2019. We find that besides firm-level past ESG performance and the industry-level adoption rate, country-level ESG regulations have significant explanatory power in firms’ tendencies to adopt CSR contracting. Hand-collected data reveal significant cross-country differences in CSR contracting details. Finally, CSR contracting is positively associated with subsequent financial performance only in countries with more stringent ESG regulations and stronger legal enforcement. In contrast, CSR contracting is associated with subsequent ESG performance regardless of country-level factors.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"56 6","pages":"Article 101440"},"PeriodicalIF":5.5,"publicationDate":"2024-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S089083892400204X/pdfft?md5=6595ae5f659b67bb609a312c5d3ffc14&pid=1-s2.0-S089083892400204X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141615184","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

Bridging the credit gap: The influence of regional bank structure on the expansion of peer-to-peer lending 缩小信贷差距：地区银行结构对扩大点对点借贷的影响

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101448

Nourhan Eid , Junhong Yang , Meryem Duygun

引用次数: 0

Manager sentiment, deal characteristics, and takeover performance 管理者情绪、交易特征和收购绩效

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101374

Suwei An , Yi Liu , Xiaofen Tan , Kai Wu

引用次数: 0

Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom 权力下放、反行为和属地性：英国商业税率案例

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101406

Penelope A.L. Tuck , Dominic de Cogan , Rodrigo Ormeño-Pérez

{"title":"Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom","authors":"Penelope A.L. Tuck , Dominic de Cogan , Rodrigo Ormeño-Pérez","doi":"10.1016/j.bar.2024.101406","DOIUrl":"10.1016/j.bar.2024.101406","url":null,"abstract":"<div><div>Business Rates (BR) are key to the interaction between national, devolved, regional and local institutions of government in the UK. A liability to the tax can make the difference between the life and death of a business, and the design and implementation of business rates interacts with areas of policy concern as disparate as devolution, planning, charity regulation and digitalisation. We examine how BR affect political struggles between the devolved governments and the UK government using a governmentality approach focused on counter conduct, extending the scant literature on this type of taxation. Our theoretical contribution is to analyse how resistance, represented by the Foucauldian concept of counter conduct, manifests within the complex and understudied context of BR. In particular, we show that counter conduct has spatial and territorial elements which have the potential to destabilise the entire business rates programme and ought to be taken much more seriously.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"56 6","pages":"Article 101406"},"PeriodicalIF":5.5,"publicationDate":"2024-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S089083892400163X/pdfft?md5=9a6a8ff49f448165d1f4d6363a2eecda&pid=1-s2.0-S089083892400163X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141439802","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

Third-party auditor liability risk and trade credit policies 第三方审计师责任风险和贸易信贷政策

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101454

Anthony Kyiu , Bernard Tawiah , Kwabena Antwi Boasiako , Sylvester Adasi Manu

引用次数: 0

On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors. 上司反馈信号在审计中的作用和效果：来自一批早期职业审计师的证据。

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101371

Tobias Johansson-Berg , Gustav Johed , Thomas Carrington

{"title":"On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors.","authors":"Tobias Johansson-Berg , Gustav Johed , Thomas Carrington","doi":"10.1016/j.bar.2024.101371","DOIUrl":"10.1016/j.bar.2024.101371","url":null,"abstract":"<div><div>Supervisor feedback is essential for training and socialising early career auditors. One fundamental aspect and choice of a supervisor's feedback practice and style is whether to focus on encouraging good or discouraging poor performance. We acknowledge that early career auditors likely receive feedback on both good and poor performance in ongoing and extended feedback relationships with their closest supervisor. A work–life reality that implies that the effects of supervisors' inclinations towards a specific performance feedback sign must be assessed within a frame in which they coexist to varying degrees. We generate hypotheses on how the feedback sign from the closest supervisor affects early career auditors' underreporting of time and intrinsic work motivation, which are two matters related to audit quality. We found that supervisor feedback on negative performance was associated with increased underreporting of time and decreased intrinsic motivation. Feedback on positive performance lessens underreporting of time and supports the development of intrinsic motivation. In summary, our results support emphasising the type of performance for which supervisors choose to provide feedback.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"56 6","pages":"Article 101371"},"PeriodicalIF":5.5,"publicationDate":"2024-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0890838924001100/pdfft?md5=c3f22b47a573eac7fa71607804daf4e3&pid=1-s2.0-S0890838924001100-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140280463","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

Management control systems, business financial literacy and financial leverage in business-incubated start-ups 初创企业的管理控制系统、企业财务知识和财务杠杆作用

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101427

Roberto Graña-Alvarez , Jacobo Gomez-Conde , Ernesto Lopez-Valeiras , Miguel González-Loureiro

{"title":"Management control systems, business financial literacy and financial leverage in business-incubated start-ups","authors":"Roberto Graña-Alvarez , Jacobo Gomez-Conde , Ernesto Lopez-Valeiras , Miguel González-Loureiro","doi":"10.1016/j.bar.2024.101427","DOIUrl":"10.1016/j.bar.2024.101427","url":null,"abstract":"<div><div>Entrepreneurs manage the capital structure of their start-ups to align the assumption of financial risk with their risk appetite. We focus on the ways in which management control systems (MCS), categorized as financial and non-financial MCS, serve as determinants of financial leverage in start-ups. Of particular interest is the influence of entrepreneurs' financial literacy on this relationship. We test these associations on a sample of business-incubated start-ups by combining survey and archival data. Our results show that financial MCS are negatively associated with financial leverage, unlike non-financial MCS, which are positively related. Entrepreneurs’ financial literacy mitigates the impact of these associations. Overall, our aim is to shed light on how start-ups navigate the trade-off between taking risks and controlling their operations. In addition, we add to the growing literature on the adjustment of financial leverage and the role of MCS and financial literacy in managing such leverage.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"56 6","pages":"Article 101427"},"PeriodicalIF":5.5,"publicationDate":"2024-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0890838924001914/pdfft?md5=00735c234becfff6ac08eb6b0341d057&pid=1-s2.0-S0890838924001914-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141410525","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

Investor behavior around targeted liquidity announcements 投资者围绕定向流动性公告的行为

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2023.101275

Giovanni Cardillo , Enrico Onali , Salvatore Perdichizzi

引用次数: 0