The British Accounting Review最新文献

From whales to waves: Social media sentiment, volatility, and whales in cryptocurrency markets 从鲸鱼到浪潮：社交媒体情绪、波动性和加密货币市场中的鲸鱼

The British Accounting Review Pub Date : 2025-05-16 DOI: 10.1016/j.bar.2025.101682

Suwan(Cheng) Long, Ying Xie, Zhengyuan Zhou, Brian Lucey, Andrew Urquhart

引用次数: 0

Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions 法律执行环境是否制约了社会企业的盈余管理？来自小额信贷机构的证据

The British Accounting Review Pub Date : 2025-05-09 DOI: 10.1016/j.bar.2025.101684

Hubert Tchakoute Tchuigoua

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引用次数: 0

How AI is shaping accounting and finance 人工智能如何塑造会计和金融

The British Accounting Review Pub Date : 2025-05-03 DOI: 10.1016/j.bar.2025.101650

Yi Cao, Wei Zhang

{"title":"How AI is shaping accounting and finance","authors":"Yi Cao, Wei Zhang","doi":"10.1016/j.bar.2025.101650","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101650","url":null,"abstract":"The special issue on Artificial Intelligence (AI) in Accounting and Finance explores how AI technologies are transforming the fields of accounting and finance, examining both their practical applications and the associated challenges. The papers included in this issue demonstrate how AI can improve efficiency, enhance decision-making processes, and increase transparency across various domains, including financial reporting, auditing, risk management, and taxation. Specifically, the contributions highlight AI’s capability to automate routine tasks, analyse large and complex datasets, and significantly improve predictive accuracy. However, despite these notable benefits, the adoption of AI also raises important ethical and regulatory concerns. Issues such as algorithmic bias, fairness, and accountability must be carefully addressed to ensure that AI technologies are implemented responsibly and ethically. Beyond reviewing current developments, this special issue also outlines several priorities for future research. These include improving the transparency and explainability of AI models, and expanding AI applications into areas that have received less attention, such as behavioural finance, taxation, and data valuation. By encouraging further research and promoting interdisciplinary collaboration, this special issue aims to guide the development of AI in ways that are both innovative and responsible. The ultimate goal is to create an accounting and finance ecosystem that is not only more efficient, but also ethical and sustainable.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143930699","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

Suppliers’ response to corporate site visits at customers firms 供应商对客户公司实地考察的反应

The British Accounting Review Pub Date : 2025-05-03 DOI: 10.1016/j.bar.2025.101678

Yingwen Guo, Jingjing Li, Bing-Xuan Lin, Weiyin Zhang

引用次数: 0

Negative interest rates and shadow banking 负利率和影子银行

The British Accounting Review Pub Date : 2025-04-30 DOI: 10.1016/j.bar.2025.101681

Zixuan Dai, Lei Xu, Chandrasekhar Krishnamurti, Zenghua Lu

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Negotiating perceived employability as sensemaking in the context of undergraduate work integrated learning 在本科工作整合学习的背景下，谈判感知就业能力的意义

The British Accounting Review Pub Date : 2025-04-28 DOI: 10.1016/j.bar.2025.101676

Sylvia Dempsey, Carol Linehan, Margaret Healy

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Accounting scholarship and the Majority World: A case of epistemic injustice 会计学术与多数世界：一个认识不公正的案例

The British Accounting Review Pub Date : 2025-04-27 DOI: 10.1016/j.bar.2025.101679

Shahzad Uddin

引用次数: 0

Institutional shareholder distraction and workplace safety 机构股东分心和工作场所安全

The British Accounting Review Pub Date : 2025-04-25 DOI: 10.1016/j.bar.2025.101671

Hasibul Chowdhury, Hien Duc Han, Chandrasekhar Krishnamurti, Jiayi Zheng

引用次数: 0

Use of proceeds in private equity-backed initial public offerings 在私人股本支持的首次公开发行（ipo）中使用收益

The British Accounting Review Pub Date : 2025-04-24 DOI: 10.1016/j.bar.2025.101672

Benjamin Hammer, Nikolaus Marcotty-Dehm, Jens Martin

{"title":"Use of proceeds in private equity-backed initial public offerings","authors":"Benjamin Hammer, Nikolaus Marcotty-Dehm, Jens Martin","doi":"10.1016/j.bar.2025.101672","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101672","url":null,"abstract":"This paper examines differences in the disclosure and efficacy of intended use of proceeds between private equity (PE)-backed and non-PE-backed initial public offerings (IPOs). We find that PE-backed issuers have a significantly higher (lower) probability of disclosing “repayment of debt” and “repayment to selling shareholders” (“M&A”) than non-PE-backed issuers. Moreover, PE-backed issuers that disclose “repayment of debt” deleverage significantly more post-IPO to reduce their above-average debt-to-asset ratios to the level of non-PE-backed issuers. This is consistent with the idea that leveraged buyouts do not lead to a sustained change in optimal capital structure. While non-PE-backed issuers that disclose “R&D” (“M&A”) increase their R&D intensity (M&A deal volume) post-IPO, PE-backed issuers do not. Our results suggest that this is due to a trade-off with the need to repay claimholders in PE-backed IPOs. Finally, we show that PE backing reduces underpricing only if the use-of-proceeds disclosure is vague. Hence, we provide evidence that the well-documented PE “certification effect” depends on the information content of the prospectus.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143930700","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

From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis 从传统到数字：通过系统回顾和内容分析，揭示药物治疗中的绩效测量系统和会计方法

The British Accounting Review Pub Date : 2025-04-23 DOI: 10.1016/j.bar.2025.101665

Davide Calandra, Federico Lanzalonga, Silvana Secinaro, Cláudia Costa Storti

{"title":"From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis","authors":"Davide Calandra, Federico Lanzalonga, Silvana Secinaro, Cláudia Costa Storti","doi":"10.1016/j.bar.2025.101665","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101665","url":null,"abstract":"Cost measurement strategies are crucial for healthcare organisations, particularly for illicit drug use, often a lifelong condition. Long-term treatment and innovative cost-management strategies are necessary for sustainable treatment. This study proposes integrating digital transformation into drug-related healthcare spending estimates by examining existing models in the scientific literature that estimate the costs of substance abuse treatment. We conducted a systematic study using qualitative content analysis, enhanced by a snowball process. We also considered cost estimation techniques available in the grey literature from entities responsible for monitoring drug treatment. The analysis identified 11 methods for estimating the costs of treating drug dependence that can enhance performance measurement strategies in healthcare settings; however, these require improvements to align with a complete digital ecosystem. Achieving digital transformation in drug-dependence treatment costs requires collaboration among various stakeholders. To ensure a fair accounting comparison, heterogeneity among the different methods must be reduced, and researchers and practitioners need to collaborate on estimating the costs of providing healthcare for substance abuse in a digital context.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143901715","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