The British Accounting Review最新文献_第2页

Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities 学生在可持续发展的大学里有满意的教育经历吗？来自澳大利亚大学的证据

The British Accounting Review Pub Date : 2025-04-22 DOI: 10.1016/j.bar.2025.101649

Junru Zhang, Yuan George Shan, Nirosha Dilhani Kapu Arachchilage

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引用次数: 0

Hospital Management Accounting Systems: Evolving roles, actors, and interactions 医院管理会计系统：演变的角色，参与者和相互作用

The British Accounting Review Pub Date : 2025-04-22 DOI: 10.1016/j.bar.2025.101666

Linxi Shi, Pingli Li, Krishanthi Vithana, Bai Xue, Mahmoud Al-Sayed

{"title":"Hospital Management Accounting Systems: Evolving roles, actors, and interactions","authors":"Linxi Shi, Pingli Li, Krishanthi Vithana, Bai Xue, Mahmoud Al-Sayed","doi":"10.1016/j.bar.2025.101666","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101666","url":null,"abstract":"Seeking to offer an integrated understanding of Hospital Management Accounting Systems (HMAS) dynamics—through a synthesis of 196 studies on management accounting in public healthcare since 1980—we provide critical insights into HMAS roles—diagnostic, interactive, culture shaping, political, and symbolic—and their interconnections, shedding light on their (in)effectiveness in relation to relevant actors. The review highlights that different actors contribute significantly to the diverse roles of HMAS, while these roles—if functioning as mechanisms for meaningful change—in turn, impact their activities, managerial awareness, and power relationships. While being criticised for unintentionally intensifying value conflicts, HMAS changes reportedly have long-term impact on shaping organisational culture and reconciling values within broader public management transformations. It underscores the need for the longitudinal perspectives to better capture a holistic insight of the evolving roles and effectiveness of HMAS in empirical research. In this regard, the analytical framework we employed for examining the (in)effectiveness of HMAS and the underlying reasons through actors, roles, and interactions could provide a foundation for future empirical studies. Practically, this review advocates for greater involvement of medical professionals and patients in HMAS, promoting changes that balance flexibility with accountability while respecting medical professionals' autonomy through an interactive approach.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143930701","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

Long-run IPO performance and the role of venture capital 长期IPO绩效与风险投资的作用

The British Accounting Review Pub Date : 2025-04-14 DOI: 10.1016/j.bar.2025.101648

Anup Basnet, Magnus Blomkvist, Douglas Cumming

引用次数: 0

Bridging accounting and finance with entrepreneurship: Business and social perspectives 连接会计和金融与创业：商业和社会的观点

The British Accounting Review Pub Date : 2025-04-02 DOI: 10.1016/j.bar.2025.101644

James J. Chrisman, Hanging “Chevy” Fang, Craig Wilson, Zhenyu Wu

引用次数: 0

Do generalist CEOs reduce corporate default risk? 通才型ceo能降低公司违约风险吗？

The British Accounting Review Pub Date : 2025-04-01 DOI: 10.1016/j.bar.2025.101646

Md Safiullah, Ghasan A. Baghdadi, Marc Goergen

引用次数: 0

Vertical integration, supply chain disruptions, and corporate yield spreads 垂直整合、供应链中断和企业收益率息差

The British Accounting Review Pub Date : 2025-03-29 DOI: 10.1016/j.bar.2025.101639

Yifei Li, Anni Wang, Qun Wu, Zejiang Zhou

引用次数: 0

The dual impact of on-chain and off-chain factors on Bitcoin market efficiency 链上和链下因素对比特币市场效率的双重影响

The British Accounting Review Pub Date : 2025-03-26 DOI: 10.1016/j.bar.2025.101641

Weiwei Guo, Hossein Jahanshahloo, Laima Spokeviciute, Qingwei Wang

{"title":"The dual impact of on-chain and off-chain factors on Bitcoin market efficiency","authors":"Weiwei Guo, Hossein Jahanshahloo, Laima Spokeviciute, Qingwei Wang","doi":"10.1016/j.bar.2025.101641","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101641","url":null,"abstract":"This paper examines how on-chain factors (number of active wallets, transaction fees, and transaction volume) and off-chain factors (liquidity and investor attention) impact Bitcoin market efficiency from April 2014 to April 2022. We identify three periods in Bitcoin’s market development: development, growth, and additional development stage. We propose three hypotheses: (1) increased investor attention enhances market efficiency, (2) a rise in active users improves efficiency directly and through liquidity and investor attention, and (3) higher transaction fees and on-chain volume positively impact efficiency directly and indirectly. Our findings support these hypotheses during Bitcoin’s development and growth periods. However, in the additional development stage, the total effect of active users, transaction fees, and transaction volume becomes negative when considering mediating effects, and largely insignificant when focusing on direct effects. Additionally, we find increased netflow between whales and exchanges, a proxy for institutional activity, improves efficiency. We conclude that as Bitcoin’s market develops, factors such as changing user composition and increased regulatory scrutiny alter the dynamics of on-chain factors and their influence on market efficiency.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143820264","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

Linkage between strategy and financial performance disclosure in annual reports: A new reporting path for organizational learning 年度报告中战略与财务绩效披露的联系：组织学习的新报告路径

The British Accounting Review Pub Date : 2025-03-25 DOI: 10.1016/j.bar.2025.101643

Vasiliki Athanasakou, Abdlmutaleb Boshanna

引用次数: 0

The effect of cross-border regulatory cooperation on investment efficiency 跨境监管合作对投资效率的影响

The British Accounting Review Pub Date : 2025-03-18 DOI: 10.1016/j.bar.2025.101638

Cephas Simon Peter Dak-Adzaklo, Adelaide Dak-Adzaklo

{"title":"The effect of cross-border regulatory cooperation on investment efficiency","authors":"Cephas Simon Peter Dak-Adzaklo, Adelaide Dak-Adzaklo","doi":"10.1016/j.bar.2025.101638","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101638","url":null,"abstract":"The signing of the Multilateral Memorandum of Understanding (MMoU) has strengthened the US Securities and Exchange Commission's (SEC's) cross-border enforcement program over US-listed foreign firms through better cooperation with foreign securities regulators. Using the MMoU as a natural experiment, we examine the effect of enhanced SEC regulatory oversight on investment efficiency of US-listed foreign firms. We find that enhanced SEC regulatory oversight in the post-MMoU regime increases investment efficiency. This finding is robust to an array of sensitivity tests, including those that account for endogeneity. Cross-sectional analyses show that the effect is more pronounced for firms from countries with weaker institutions and higher levels of societal secrecy. Additional analyses reveal that the MMoU influences investment efficiency through market discipline and financing channels. These findings have important implications for regulators, policymakers, and corporate stakeholders. More importantly, by documenting the causal positive impact of the MMoU on investment efficiency, this study provides information to inform and refine the business case for securities regulators' global policy coordination efforts.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143736553","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

Why so many coins? Examining the demand for privacy-preserving cryptocurrencies 为什么有这么多硬币？研究对保护隐私的加密货币的需求

The British Accounting Review Pub Date : 2025-03-18 DOI: 10.1016/j.bar.2025.101637

Gbenga Ibikunle, Vito Mollica, Qiao Sun

引用次数: 0