The British Accounting Review最新文献_第4页

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

引用次数: 0

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

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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

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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

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

{"title":"Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities","authors":"Junru Zhang, Yuan George Shan, Nirosha Dilhani Kapu Arachchilage","doi":"10.1016/j.bar.2025.101649","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101649","url":null,"abstract":"Drawing on a sample of Australian universities from 2012 to 2018, we investigate the association between the extent of university sustainability disclosure and student satisfaction. University sustainability disclosures are critical for communicating with key stakeholders when seeking resources, thereby facilitating student satisfaction. Using hand-collected data from university annual reports and the Student Experience Survey, we find that the extent of university sustainability disclosure is positively associated with student satisfaction in both short and long terms. Our channel analysis suggests that sustainability disclosures help universities attract increased government funding and student income. Moreover, universities with a greater extent of sustainability disclosure offer better employee benefits and are more likely to invest in student facilities, engagement and activities. In cross-sectional tests, we find that the effect of sustainability disclosures is contingent on public monitoring, organisational culture and managerial environmental awareness. We also show that sustainability disclosures can help universities mitigate the adverse effects of reputational risks and promote university rankings through enhanced student satisfaction. Our findings remain robust to an array of endogeneity tests. The findings of this study provide important implications for policymakers and regulators, sustainability reporting standard setters and university management.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143901714","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

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

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