The British Accounting Review最新文献_第2页

Geopolitical risk and firms’ eco-innovation: International evidence 地缘政治风险与企业生态创新：国际证据

The British Accounting Review Pub Date : 2026-09-24 DOI: 10.1016/j.bar.2026.101978

Muhammad Saleem, Searat Ali, Abdullah Al-Mumun, David Tan

{"title":"Geopolitical risk and firms’ eco-innovation: International evidence","authors":"Muhammad Saleem, Searat Ali, Abdullah Al-Mumun, David Tan","doi":"10.1016/j.bar.2026.101978","DOIUrl":"https://doi.org/10.1016/j.bar.2026.101978","url":null,"abstract":"Geopolitical risk (GPR) has emerged as one of the most significant sources of uncertainty facing firms in the modern global economy, yet its impact on corporate environmental strategy remains poorly understood. This study explores the impact of GPR on firm eco-innovation using data from 42 countries from 2002 to 2022. Results show that heightened GPR is negatively and significantly associated with firm eco-innovation through mechanisms such as reduced green R&D investment and heightened cash flow volatility. These findings remain robust across alternative eco-innovation and GPR measures, and advanced econometric techniques, including propensity score matching, and entropy balancing. Further, we find that firm characteristics such as board independence and gender diversity, as well as country-level factors including sustainable development and eco-innovation, significantly mitigate the adverse impact of GPR on firm eco-innovation. We also find that the impact of GPR on firms’ eco-innovation varies across industries and is more pronounced among internationally exposed firms. By highlighting these dynamics, the findings contribute to a better understanding of how firms can sustain environmental initiatives amid geopolitical uncertainty, offering insights for policymakers and corporate managers in fostering resilience and sustainability.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"11 1","pages":"101978"},"PeriodicalIF":0.0,"publicationDate":"2026-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149123501","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

Local newspaper closures and financial adviser misconduct 地方报纸倒闭和财务顾问不当行为

The British Accounting Review Pub Date : 2026-09-21 DOI: 10.1016/j.bar.2026.101974

Jianlei Han, Zheyao Pan, Huixuan Zhang

引用次数: 0

Dividend Policy, Information Uncertainty, and the Distress Anomaly 股利政策、信息不确定性与困境异常

The British Accounting Review Pub Date : 2026-09-01 DOI: 10.1016/j.bar.2026.101973

Xian Guan,Yixuan Rui,Jianfeng Shen,Huiping Zhang

引用次数: 0

Affirmations of compliance with IFRS: A study of financial statements and audit reports 确认遵守国际财务报告准则：财务报表和审计报告研究

The British Accounting Review Pub Date : 2026-08-13 DOI: 10.1016/j.bar.2026.101951

Christopher W. Nobes, Christian Stadler, Stephen A. Zeff

引用次数: 0

Do Credit Ratings Affect Corporate Labor Investment? 信用评级是否影响企业劳动力投资？

The British Accounting Review Pub Date : 2026-08-07 DOI: 10.1016/j.bar.2026.101948

June Cao, Mong Shan Ee, Iftekhar Hasan, He Huang

引用次数: 0

Horizon to sustainability: CEO incentive duration and corporate social responsibility 可持续发展的视野：CEO激励期限与企业社会责任

The British Accounting Review Pub Date : 2026-08-05 DOI: 10.1016/j.bar.2026.101947

Xudong Fu, Rui Shen, Tian Tang, Xinyan Yan

引用次数: 0

Timing the corporate bond market 公司债券市场的时机选择

The British Accounting Review Pub Date : 2026-08-03 DOI: 10.1016/j.bar.2026.101940

Zhenyu Lu, Yi Cao, Wenxuan Hou, Yiyan Qian

引用次数: 0

CEO Narcissism and Repetitive Language in MD&A Disclosures: Informative Reinforcement or Opportunistic Obfuscation? CEO自恋与并购披露中的重复语言：信息强化还是机会主义混淆？

The British Accounting Review Pub Date : 2026-07-25 DOI: 10.1016/j.bar.2026.101944

Javad Rajabalizadeh, Nikolaos Tsileponis, Stergios Leventis, Reza Hesarzadeh

{"title":"CEO Narcissism and Repetitive Language in MD&A Disclosures: Informative Reinforcement or Opportunistic Obfuscation?","authors":"Javad Rajabalizadeh, Nikolaos Tsileponis, Stergios Leventis, Reza Hesarzadeh","doi":"10.1016/j.bar.2026.101944","DOIUrl":"https://doi.org/10.1016/j.bar.2026.101944","url":null,"abstract":"This study examines how CEO narcissism shapes repetitive language in corporate disclosures, focusing on the repetition of content from financial statement notes into the MD&A sections of U.S. 10-K filings. Drawing on the agency and impression management theories, we investigate whether narcissistic CEOs use repetition to reinforce credible information or to obscure stakeholder understanding. Using 20,511 firm-year observations from 2002 to 2020, we document a robust positive association between CEO narcissism and textual repetition. This repetition is associated with lower earnings management, stronger subsequent firm performance, and reduced analyst forecast dispersion, while repeated content is, on average, more positive and more forward-looking. These patterns suggest that repetition functions as informative reinforcement that also serves CEOs’ self-enhancement purposes. The association is stronger when CEOs possess greater capacity to shape narratives and when incentives and credibility conditions are more favorable, and it is observed in both financial and non-financial content. The results are robust to endogeneity concerns. Overall, repetition associated with CEO narcissism can simultaneously serve self-presentation motives and enhance the firm’s information environment.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"28 7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2026-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148693152","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 bank green bonds deliver? Evidence from global lending and borrower emissions 银行绿色债券能兑现吗？来自全球贷款和借款人排放的证据

The British Accounting Review Pub Date : 2026-07-24 DOI: 10.1016/j.bar.2026.101943

Jianlei Han, Tingjun Liu, Qing (Clara) Zhou

{"title":"Do bank green bonds deliver? Evidence from global lending and borrower emissions","authors":"Jianlei Han, Tingjun Liu, Qing (Clara) Zhou","doi":"10.1016/j.bar.2026.101943","DOIUrl":"https://doi.org/10.1016/j.bar.2026.101943","url":null,"abstract":"We examine how bank-issued green bonds affect the environmental characteristics of lending portfolios. We develop a framework in which green bond issuance lowers banks’ funding costs but increases the cost of misalignment between the “green” label and the environmental profile of their loan portfolios. Because existing lending relationships involve switching costs and information rents, banks may respond by adding visibly green borrowers while retaining carbon-intensive legacy clients. This selective adjustment increases the dispersion of outcome-based environmental performance within the lending portfolio. Using data on 725 banks across 44 countries and regions from 2007 to 2022, we find that green bond issuance is followed by higher average environmental ratings but weaker and more dispersed outcome-based environmental performance. Instrumental-variable estimates exploiting staggered entry into the Network for Greening the Financial System (NGFS) confirm the divergence between score-based and outcome-based measures. The divergence is stronger where institutional investor monitoring and regulatory scrutiny are greater. Overall, the evidence suggests that green bond commitments reshape lending portfolios through selective adjustment rather than broad-based environmental improvement.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2026-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148693172","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

Diagnostic and interactive carbon controls for net-zero strategy implementation: A multi-case study of UK firms 净零战略实施的诊断和互动碳控制：英国公司的多案例研究

The British Accounting Review Pub Date : 2026-07-20 DOI: 10.1016/j.bar.2026.101942

Ki-Hoon Lee, Nader Kalali

{"title":"Diagnostic and interactive carbon controls for net-zero strategy implementation: A multi-case study of UK firms","authors":"Ki-Hoon Lee, Nader Kalali","doi":"10.1016/j.bar.2026.101942","DOIUrl":"https://doi.org/10.1016/j.bar.2026.101942","url":null,"abstract":"Under the Paris Agreement, firms increasingly face complex and varied challenges in carbon management. Carbon control within management control systems has emerged as a crucial approach to support managers in navigating these challenges. Applied to carbon management, carbon control not only facilitates compliance with climate mitigation targets but also supports corporate carbon strategies. Utilising diagnostic and interactive levers, this study leverages a new carbon control framework to examine how firms operationalise carbon controls in practice. The findings show that diagnostic and interactive controls work in tandem, forming a cohesive system that supports strategy implementation. The analysis identifies five carbon control domains of carbon strategy implementation: carbon target operationalisation, carbon information management, carbon management decision support, execution monitoring and adjustment, and communication. Specifically, diagnostic levers support structured carbon tracking and KPI-driven decision-making, while interactive levers foster dynamic adjustments and strategic dialogue. This dual-lever approach offers a framework for corporate carbon control, providing actionable insights for organisations pursuing carbon reduction and net-zero strategy implementation. Overall, this study suggests that carbon management control systems can help firms connect carbon targets, carbon information, and the review and adjustment processes required to implement a net-zero strategy.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2026-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148693175","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