The British Accounting Review最新文献_第2页

How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital 投资者如何看待公司聘请本地首席执行官？证据来自权益资本成本

The British Accounting Review Pub Date : 2025-06-24 DOI: 10.1016/j.bar.2025.101694

Jiwoo Seo, Wenhong Ding, Yun Ke, Zhenyang Shi

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Blockchain technology adoption intention among the Big Four audit firms 四大会计师事务所采用技术的意向

The British Accounting Review Pub Date : 2025-06-23 DOI: 10.1016/j.bar.2025.101692

Wissem Ajili Ben Youssef, Najla Bouebdallah, Meriem EL Bouhali

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Private equity buyout pricing, returns, and portfolio firm performance across UK regions 私募股权收购定价、回报和投资组合公司在英国地区的表现

The British Accounting Review Pub Date : 2025-06-21 DOI: 10.1016/j.bar.2025.101689

Paul Lavery, Kevin Amess, Marina-Eliza Spaliara

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Are ratings and past performance good predictors of future performance in emerging markets mutual funds? 评级和过往表现是否能很好地预测新兴市场共同基金的未来表现？

The British Accounting Review Pub Date : 2025-06-03 DOI: 10.1016/j.bar.2025.101688

Luis Otero González, Pablo Durán Santomil, Darine Marouf, João Paulo Vieito

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Board risk committees and risk factor disclosures tone 董事会风险委员会和风险因素披露基调

The British Accounting Review Pub Date : 2025-05-23 DOI: 10.1016/j.bar.2025.101685

Muhammad Farhan Malik, Yuan George Shan, Jamie Yixing Tong, Frank Feida Zhang

{"title":"Board risk committees and risk factor disclosures tone","authors":"Muhammad Farhan Malik, Yuan George Shan, Jamie Yixing Tong, Frank Feida Zhang","doi":"10.1016/j.bar.2025.101685","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101685","url":null,"abstract":"We investigate the impact of the board risk committee (BRC) on upward tone management in risk factor disclosures (RFD). Based on a sample of U.S. listed financial firms from 2005 to 2019, we find that the presence of a BRC is associated with less upward tone management in RFD, suggesting that BRCs enhance risk governance oversight and constrain managers from strategically biasing disclosure tone. BRCs' impact on mitigating upward tone management holds across different categories of risk disclosures. Further analysis shows that BRC size, independence, and the proportion of financial expert directors are negatively associated with upward tone in RFD, highlighting the importance of BRCs' structural factors. BRCs also improve disclosure readability while reducing uncertainty and ambiguity. Moreover, our cross-sectional analyses indicate that both mandatory and voluntary BRC adoption contribute to lower upward tone in RFD. However, this effect is significant only in the post-Dodd-Frank Act period, suggesting strengthened risk oversight following the Act's implementation. Finally, difference-in-differences tests provide further assurance against endogeneity concerns. Overall, our findings suggest that BRCs play a crucial role in curbing managerial incentives to manipulate RFD language, ultimately improving the quality of risk disclosures.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144237686","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

Information sharing and loan outcome: Evidence from CEO/CFO-bank links 信息共享和贷款结果：来自首席执行官/首席财务官与银行联系的证据

The British Accounting Review Pub Date : 2025-05-21 DOI: 10.1016/j.bar.2025.101686

Jamie Yixing Tong, Yujie Wang, Yi Xiang, Feida Frank Zhang

引用次数: 0

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

{"title":"Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions","authors":"Hubert Tchakoute Tchuigoua","doi":"10.1016/j.bar.2025.101684","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101684","url":null,"abstract":"The microfinance sector, with its diverse ownership structures and distinctive capital structure, provides a unique setting to examine cross-country differences in financial reporting practices. However, research on how the legal enforcement environment affects the financial reporting quality of development finance organizations, such as microfinance institutions (MFIs), remains limited. This study hypothesizes that higher financial reporting quality is associated with earnings that are less subject to earnings management. We assess financial reporting quality using abnormal loan loss provisions as a proxy for earnings management. Analyzing a global dataset of MFI financial statements spanning 15 years (2003–2017), we find that financial reporting quality is higher in weaker legal enforcement environments. This suggests that when enforcement is weak, investors rely less on accounting information, leading to less earnings management and higher financial reporting quality. In addition, our results suggest that for-profit MFIs and those less dependent on subsidies engage in less upward earnings management in weak enforcement environments.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"17 1","pages":"101684"},"PeriodicalIF":0.0,"publicationDate":"2025-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144133696","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

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