发布求助
文献互助 智能选刊 最新文献

Journal of Accounting Research最新文献

筛选
英文 中文
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes 财务投诉中的种族差异及企业社会态度的作用
IF 6.3 2区 管理学
Journal of Accounting Research Pub Date : 2025-03-17 DOI: 10.1111/1475-679X.12612
RACHEL M. HAYES, FENG JIANG, YIHUI PAN, HUAYI TANG
{"title":"Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes","authors":"RACHEL M. HAYES,&nbsp;FENG JIANG,&nbsp;YIHUI PAN,&nbsp;HUAYI TANG","doi":"10.1111/1475-679X.12612","DOIUrl":"10.1111/1475-679X.12612","url":null,"abstract":"<p>Using consumer complaints filed with the Consumer Financial Protection Bureau as a measure for the quality of financial products and services, we present evidence of racial disparities in the service quality received by consumers. Consumers in high-minority communities file more complaints than those in low-minority communities, and the racial gap in financial complaints increased by more than 60% during the COVID-19 pandemic. Using a triple-difference approach, we establish the role of corporate social attitudes, reflected in, for example, inclusive promotion practices and diversity in leadership, in mitigating the complaint racial gap and its pandemic-period increase. Our results shed light on how inclusive corporate culture filters through an organization to benefit minority communities and underscore the effect of corporate social attitudes on important stakeholder outcomes.</p>","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"63 4","pages":"1289-1333"},"PeriodicalIF":6.3,"publicationDate":"2025-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-679X.12612","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143635150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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
Correction to “How Does Financial-Reporting Regulation Affect Industry-Wide Resource Allocation?” 更正“财务报告监管如何影响全行业资源配置？”
IF 4.9 2区 管理学
Journal of Accounting Research Pub Date : 2025-03-14 DOI: 10.1111/1475-679X.12609
Matthias Breuer
{"title":"Correction to “How Does Financial-Reporting Regulation Affect Industry-Wide Resource Allocation?”","authors":"Matthias Breuer","doi":"10.1111/1475-679X.12609","DOIUrl":"10.1111/1475-679X.12609","url":null,"abstract":"<p>This correction describes errors in the program code of Breuer [2021] and presents revised results. The errors affect the construction of the standardized reporting and auditing scopes, the treatment variables of the primary research design in Breuer [2021]. The revised results show weaker evidence that reporting mandates facilitate ownership dispersion in capital markets compared to Breuer [2021]. They also show weaker evidence that reporting mandates spur competition in product markets, including mixed evidence on product-market entry. Consistent with Breuer [2021], the revised results continue to show no unambiguous evidence that reporting mandates improve the efficiency of industry-wide resource allocation. With respect to audit mandates, the revised results continue to show evidence that the mandates impose a barrier to entry. Overall, the correction indicates that the impacts of reporting and auditing mandates are even more uncertain than reported in Breuer [2021] and that further research on these impacts is called for.</p>","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"63 2","pages":"1031-1055"},"PeriodicalIF":4.9,"publicationDate":"2025-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-679X.12609","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143619009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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
Strategic Scientific Disclosure: Evidence from the Leahy–Smith America Invents Act 战略性科学披露：来自莱希-史密斯美国发明法案的证据
IF 6.3 2区 管理学
Journal of Accounting Research Pub Date : 2025-03-12 DOI: 10.1111/1475-679X.12605
KRISTEN VALENTINE, JENNY LI ZHANG, YUXIANG ZHENG
{"title":"Strategic Scientific Disclosure: Evidence from the Leahy–Smith America Invents Act","authors":"KRISTEN VALENTINE,&nbsp;JENNY LI ZHANG,&nbsp;YUXIANG ZHENG","doi":"10.1111/1475-679X.12605","DOIUrl":"10.1111/1475-679X.12605","url":null,"abstract":"<p>We examine the impact of technological competition on voluntary innovation disclosure around the enactment of the Leahy–Smith America Invents Act of 2011 (“AIA”). The AIA moves the US patent system from the first-to-invent to first-inventor-to-file system and induces a patent race that increases technological competition. Firms that are slow to file a patent are disadvantaged in this race. We find that focal firms with lagging patent classes strategically increase scientific publications in their lagging technology areas in an attempt to block competitors from obtaining a patent. This effect is more pronounced in technology areas where the firm has better information about their relative competitive position (proxied by greater inventor mobility), in technology classes with constraints on increasing patent filing timeliness (proxied by fewer experienced attorneys), and areas characterized by more intense competition. We find that the peers of firms with lagging classes experience greater patent filing rejections for lack of novelty and obviousness reasons after the AIA, suggesting that strategic scientific disclosure is effective.</p>","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"63 4","pages":"1723-1755"},"PeriodicalIF":6.3,"publicationDate":"2025-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-679X.12605","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143607822","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments 无形资产分类对专业财务报表使用者评估的影响
IF 4.9 2区 管理学
Journal of Accounting Research Pub Date : 2025-03-04 DOI: 10.1111/1475-679X.12604
Spencer B. Anderson, Kim I. Mendoza, Cassie Mongold
{"title":"The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments","authors":"Spencer B. Anderson,&nbsp;Kim I. Mendoza,&nbsp;Cassie Mongold","doi":"10.1111/1475-679X.12604","DOIUrl":"10.1111/1475-679X.12604","url":null,"abstract":"<p>Classification of financial statement elements into categories is an inherent, integral part of the financial reporting system. Although prior research documents that categories influence users’ perceptions of included items, we explore the reverse effect—how classifying items in a category can impact perceptions of the category itself and its other members. Using categorization theory from psychology and accounting literature and exploiting the classification challenges inherent to the crypto asset setting, we predict and find that classifying individual items into a category can impact equity analysts’ perceptions of the category itself and perceptions of the category's other members. We also explore the boundaries of this effect and find that categories like intangibles, with fewer common prototypical features, are more susceptible to these classification effects. Our results show several ways in which balance sheet classification could lead to unintended consequences for users.</p>","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"63 3","pages":"1107-1143"},"PeriodicalIF":4.9,"publicationDate":"2025-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-679X.12604","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143545852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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
Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation? 非公开会议的公开披露：观察同伴的信息获取是否影响分析师的注意力分配？
IF 6.3 2区 管理学
Journal of Accounting Research Pub Date : 2025-03-03 DOI: 10.1111/1475-679X.12603
Yi Ru, Ronghuo Zheng, Yuan Zou
{"title":"Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?","authors":"Yi Ru,&nbsp;Ronghuo Zheng,&nbsp;Yuan Zou","doi":"10.1111/1475-679X.12603","DOIUrl":"10.1111/1475-679X.12603","url":null,"abstract":"<div>\u0000 \u0000 <p>We investigate the impact of observing peers’ information acquisition on financial analysts’ allocation of attention. Using the timely disclosure mandate by the Shenzhen Stock Exchange as a setting, we find that, shortly after analysts observe that a firm has been visited by peer analysts, they reduce short-term attention to that firm, as indicated by a reduced tendency to conduct follow-up visits. Nonvisiting analysts who do not conduct follow-up visits are more likely to discontinue coverage of the visited firm. These findings are consistent with the conjecture that the timely disclosure reveals the first-mover advantage of visiting analysts, leading nonvisiting ones to reallocate their limited attention. We also find that, compared with the pre-mandate period, the information environments of visited firms deteriorate immediately after an analyst's visit but not over the longer term. Further evidence suggests that the timely disclosure mandate has positive externalities in the form of increased immediate attention to and improved short-term information environments of unvisited peer firms.</p>\u0000 </div>","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"63 4","pages":"1629-1677"},"PeriodicalIF":6.3,"publicationDate":"2025-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143532761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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 Spillover Effect of Liquidity Transparency on Liquidity Holdings 流动性透明度对流动性持有的溢出效应
IF 6.3 2区 管理学
Journal of Accounting Research Pub Date : 2025-02-27 DOI: 10.1111/1475-679X.12602
YAO LU
{"title":"The Spillover Effect of Liquidity Transparency on Liquidity Holdings","authors":"YAO LU","doi":"10.1111/1475-679X.12602","DOIUrl":"10.1111/1475-679X.12602","url":null,"abstract":"<div>\u0000 \u0000 <p>I study how the disclosure of the liquidity coverage ratio mandated for a group of systemically important U.S. banks affects peer banks' liquidity holdings. I predict that the disclosure mitigates uncertainty about aggregate liquidity risk by providing insight into the likelihood of market-wide liquidity shocks and specific sources of liquidity stress. This uncertainty resolution, in turn, reduces nondisclosing banks' precautionary demand for liquidity. Using bank business interactions to measure the treatment intensity of the disclosure, I find that more treated nondisclosing banks cut their liquidity significantly more in response to the disclosure. In addition, the disclosure rule was followed by lower overall liquidity and a build-up of systemic risk, indicating an economically considerable disclosure spillover effect in the aggregate. My paper reveals a new economic force, the spillover effect of mandated liquidity disclosure, that shapes banks' liquidity holdings.</p></div>","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"63 4","pages":"1583-1627"},"PeriodicalIF":6.3,"publicationDate":"2025-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143528361","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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
Upward Influencers in Teams 团队中的向上影响者
IF 6.3 2区 管理学
Journal of Accounting Research Pub Date : 2025-02-07 DOI: 10.1111/1475-679X.12601
Wei Cai, Yaxuan Chen, Jee-Eun Shin
{"title":"Upward Influencers in Teams","authors":"Wei Cai,&nbsp;Yaxuan Chen,&nbsp;Jee-Eun Shin","doi":"10.1111/1475-679X.12601","DOIUrl":"10.1111/1475-679X.12601","url":null,"abstract":"<div>\u0000 \u0000 <p>Upward influencers, employees who are more favorably perceived by their supervisors than their peers and subordinates, are predicted by economic and accounting theories and are found to be ubiquitous in many organizations. Despite their prevalence, the role of upward influencers in teams remains underexplored. This paper fills this void by using proprietary data from a service-providing organization that allows for the identification of upward influencers based on its 360-degree person evaluation. We find an inverted U-shaped relationship between the fraction of upward influencers in a team and team performance. In cross-sectional analyses, we show that this relationship is driven by conditions when the need for collaboration and information sharing is high and when managers are less experienced. Additional tests exploring the mechanisms for the role of upward influencers in teams suggest that they impair team horizontal relationships through lowering the willingness to communicate, share knowledge, and offer mutual assistance among team members. Yet, teams with upward influencers build better vertical relationships with supervisors, which, in return, is associated with supervisors allocating more of their time to provide team members with feedback and guidance. Taken together, this study contributes to the understanding of upward influencers in teams.</p>\u0000 </div>","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"63 4","pages":"1335-1376"},"PeriodicalIF":6.3,"publicationDate":"2025-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143258354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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
Issue Information - Request for Papers 发布信息-申请论文
IF 4.9 2区 管理学
Journal of Accounting Research Pub Date : 2025-01-21 DOI: 10.1111/1475-679X.12599
{"title":"Issue Information - Request for Papers","authors":"","doi":"10.1111/1475-679X.12599","DOIUrl":"10.1111/1475-679X.12599","url":null,"abstract":"","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"63 1","pages":"2"},"PeriodicalIF":4.9,"publicationDate":"2025-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-679X.12599","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142991839","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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
Issue Information - Standing Call for Proposals for 发布信息-长期征求建议书
IF 4.9 2区 管理学
Journal of Accounting Research Pub Date : 2025-01-21 DOI: 10.1111/1475-679X.12600
{"title":"Issue Information - Standing Call for Proposals for","authors":"","doi":"10.1111/1475-679X.12600","DOIUrl":"10.1111/1475-679X.12600","url":null,"abstract":"","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"63 1","pages":"3"},"PeriodicalIF":4.9,"publicationDate":"2025-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-679X.12600","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142991838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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
Financial Reporting Around Private Firms' Securities Offerings 关于私人公司证券发行的财务报告
IF 4.9 2区 管理学
Journal of Accounting Research Pub Date : 2025-01-16 DOI: 10.1111/1475-679X.12598
YIRAN KANG
{"title":"Financial Reporting Around Private Firms' Securities Offerings","authors":"YIRAN KANG","doi":"10.1111/1475-679X.12598","DOIUrl":"10.1111/1475-679X.12598","url":null,"abstract":"<div>\u0000 \u0000 <p>This paper investigates how U.S. private firms communicate with investors around private securities offerings. Using multiple research methods including survey, interview, and archival analysis, I provide systematic evidence on private firms' public and private disclosure practices. I find that despite engaging in a low level of public disclosures, private firms actively communicate with investors through private communication channels, with notable variation across firms in terms of content and frequency. Consistent with managers providing relevant information, financial information is disclosed when it is particularly useful for investors' decision-making. Furthermore, I explore the relation between private communication and public disclosure preferences and find a substitutive effect, suggesting that private firms may strategically manage communication channels to effectively engage with investors. This study contributes to the literature by describing the existing disclosure landscape of private firms.</p></div>","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"63 2","pages":"857-901"},"PeriodicalIF":4.9,"publicationDate":"2025-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142987133","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信