The British Accounting Review最新文献

On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation

The British Accounting Review Pub Date : 2024-12-16 DOI: 10.1016/j.bar.2024.101542

Yi Hong, Maochun Xu, Conghua Wen

引用次数: 0

Labor litigation and corporate cash holdings: Insights from the textual analysis of judicial documents 劳动诉讼与公司现金持有：司法文件文本分析的启示

The British Accounting Review Pub Date : 2024-12-04 DOI: 10.1016/j.bar.2024.101541

Xu Feng, Mingya Hu, Cong Luo, Jiaquan Yao, Kunpeng Zhang

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Bankruptcy forecasting — Market information with ensemble model

The British Accounting Review Pub Date : 2024-11-26 DOI: 10.1016/j.bar.2024.101530

Yi Cao, Yi Luo, Peng Wei, Jia Zhai, Shimeng Shi

引用次数: 0

Earnings management in local government healthcare reporting: Financial distress vs. peer influence? 地方政府医疗保健报告中的收益管理：财务困境与同行影响？

The British Accounting Review Pub Date : 2024-11-23 DOI: 10.1016/j.bar.2024.101529

Jaana Kettunen, Pasi Leppänen, Hannu Ojala, Jani Saastamoinen

引用次数: 0

Does more effective director monitoring make management guidance more credible?

The British Accounting Review Pub Date : 2024-11-16 DOI: 10.1016/j.bar.2024.101528

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

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Institutionalisation of sustainability performance measurement and reporting: Insights from Victoria (Australia) and New Zealand universities 可持续发展绩效衡量和报告的制度化：维多利亚州（澳大利亚）和新西兰大学的启示

The British Accounting Review Pub Date : 2024-11-15 DOI: 10.1016/j.bar.2024.101527

Pei-Chi Kelly Hsiao, Mary Low, Tom Scott

{"title":"Institutionalisation of sustainability performance measurement and reporting: Insights from Victoria (Australia) and New Zealand universities","authors":"Pei-Chi Kelly Hsiao, Mary Low, Tom Scott","doi":"10.1016/j.bar.2024.101527","DOIUrl":"https://doi.org/10.1016/j.bar.2024.101527","url":null,"abstract":"This study explores the sustainability performance indicators (SPIs) universities disclose, and how institutional and resource dependence pressures influence the institutionalisation of sustainability performance measurement and reporting. We assess performance indicators (PIs) with quantitative or qualitative results reported against established targets and conducted a longitudinal cross-jurisdiction assessment of over 25,000 PIs reported by 16 Victorian (Australia) and New Zealand (NZ) universities from 2012 to 2021. Results from content and regression analyses provide evidence that SPI reporting is influenced by coercive, normative, and resource dependence pressures, with universities adopting an acquiescence strategy towards disclosure. SPIs account for a substantial proportion (54%) of total PIs and focus on economic and social performance. Environmental SPIs are typically absent unless mandated and SPIs that indicate the embedding of sustainability practices into core university activities are uncommon. Despite some innovative universities that voluntarily adopted sustainability reporting guidelines or disclosed SPIs beyond reporting mandates, these disclosure practices may not represent an improvement over currently accepted practices as they have not become widely diffused and institutionalised. Our study provides new insights on the state of university sustainability reporting and is relevant to standard-setters and regulators in advancing public sector sustainability reporting.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"95 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142684385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Do acquirers care about credit rating consequences? Evidence from credit rating watches 收购者关心信用评级的后果吗？来自信用评级观察的证据

The British Accounting Review Pub Date : 2024-11-12 DOI: 10.1016/j.bar.2024.101519

Florian Kiesel, Kevin Riehl

引用次数: 0

Data breach notification laws and the cost of private debt 数据泄露通知法与私人债务成本

The British Accounting Review Pub Date : 2024-11-08 DOI: 10.1016/j.bar.2024.101518

Nishant Agarwal, Swetha Agarwal, Chandrani Chatterjee

{"title":"Data breach notification laws and the cost of private debt","authors":"Nishant Agarwal, Swetha Agarwal, Chandrani Chatterjee","doi":"10.1016/j.bar.2024.101518","DOIUrl":"https://doi.org/10.1016/j.bar.2024.101518","url":null,"abstract":"We examine the effect of state-level data breach disclosure mandates (DBN laws) on the cost of private debt. Using the staggered passage of DBN laws across the U.S. states, we document an increase in the cost of private debt for firms affected by these laws. These findings suggest that DBN laws increase lenders’ anticipation of cash flow risk from potential future costs related to data breach disclosures. We further document that the increase in the cost of private debt is more pronounced for firms that (i) belong to industries that are susceptible to data breaches, (ii) report internal control weaknesses, or (iii) disclose cyber security risks in their risk factor disclosures. Additionally, we find that the increase in the cost of private debt is less pronounced in firms that focus on cyber security measures, such as investing in cyber security or appointing a technology officer on their board. We contribute to the debt contracting and disclosure literature by focusing on the proactive response of private lenders after the passage of DBN laws to mitigate ex-ante the risk resulting from potential future data breach disclosures while also shedding light on the cost (financing cost) associated with mandatory disclosure practices.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142684386","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Nurturing diversity in accounting through “Queering” accounting pedagogy 通过 "同性恋 "会计教学法培养会计多样性

The British Accounting Review Pub Date : 2024-11-04 DOI: 10.1016/j.bar.2024.101516

Lisa Powell, Alessandro Ghio, Nicholas McGuigan

{"title":"Nurturing diversity in accounting through “Queering” accounting pedagogy","authors":"Lisa Powell, Alessandro Ghio, Nicholas McGuigan","doi":"10.1016/j.bar.2024.101516","DOIUrl":"https://doi.org/10.1016/j.bar.2024.101516","url":null,"abstract":"This article suggests new possibilities to nurture diversity, disrupt heteronormativity and create space for voices of LGBTIQA+ people in accounting. Whilst past research focuses on and challenges heteronormativity in the accounting workplace, we argue that accounting education plays a key role in shaping sexual norms in accounting. We begin by providing insights into how current accounting education largely neglects LGBTIQA+ perspectives, shaping a discourse around sexuality that reflects heteronormative accounting workplaces. We then build upon the theoretical backdrop of queer theory and critical pedagogy to develop LGBTIQA+ perspectives in accounting education. In doing so, we conceptually advance five lenses through which to design modes of education based on queer pedagogy. These lenses include question and deconstruction of normality, critical reflexivity, discomfort, imagination, and activism. Queering accounting pedagogy in this way can assist educators and students in addressing the concealment of LGBTIQA+ perspectives, thereby critically challenging the hidden curriculum of heteronormativity in accounting. The paper concludes by contending that queering accounting pedagogy can bring possibilities for broader classroom inquiry, democratic participation, social justice, meaningful dialogue, and mutually respectful educational practices in accounting.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142637391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The impact of asset specificity on corporate tax avoidance: Do financial constraints and product market power matter? 资产特殊性对企业避税的影响：财务限制和产品市场力量是否重要？

The British Accounting Review Pub Date : 2024-11-04 DOI: 10.1016/j.bar.2024.101515

Douglas Cumming, My Nguyen

引用次数: 0