The British Accounting Review最新文献_第5页

Sustainable development goals, accounting practices and public financial management: A pre and post COVID-19 assessment 可持续发展目标、会计实务和公共财政管理：COVID-19 前后评估

The British Accounting Review Pub Date : 2024-08-30 DOI: 10.1016/j.bar.2024.101466

Franklin Nakpodia, Rilwan Sakariyahu, Temitope Fagbemi, Rasheed Adigun, Oluwatoyin Dosumu

引用次数: 0

Substitutes or complements? Use of trade credit and bank credit by family SMEs 替代还是互补？家庭中小企业使用贸易信贷和银行信贷的情况

The British Accounting Review Pub Date : 2024-08-19 DOI: 10.1016/j.bar.2024.101464

Xianzhe Jin, Jialong Li, Yefeng Wang, Yuan Wang

引用次数: 0

Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession 数字化与管理会计师的角色冲突和模糊性：行业的双刃剑

The British Accounting Review Pub Date : 2024-08-08 DOI: 10.1016/j.bar.2024.101460

Alexander C.A. van Slooten, Paula M.G. Dirks, Sebastian Firk

{"title":"Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession","authors":"Alexander C.A. van Slooten, Paula M.G. Dirks, Sebastian Firk","doi":"10.1016/j.bar.2024.101460","DOIUrl":"https://doi.org/10.1016/j.bar.2024.101460","url":null,"abstract":"This study investigates the relationship between the anticipated digitalization of the finance and control function and management accountants' (MAs') role conflict and ambiguity. Drawing on role theory, we argue that digitalization is associated with increases in MAs' role conflict and ambiguity because digitalization leads to adaptations in the established role templates of MAs and also introduces new templates for the digital age. We further argue that digitalization is associated with a stronger (weaker) increase in role conflict and ambiguity the more MAs have a watchdog (business partner) orientation. The reason is that the role templates for the digital age are less coherent and clear for watchdog-oriented MAs than for their business partner counterparts. We test our predictions using survey data from 242 MAs in Dutch for-profit firms. While we do not find that digitalization is associated with MAs’ role conflict and ambiguity per se, it is associated with more (less) role ambiguity and conflict for MAs with a relatively stronger watchdog (business partner) orientation. Digitalization may thus act as a double-edged sword for the management accounting profession. MAs focusing on the watchdog role may struggle in the digital age, while their business partner counterparts are set to benefit from digitalization.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141994710","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

Digitalization tensions in the management accounting profession: Boundary work responses and their consequences 管理会计行业的数字化紧张局势：边界工作对策及其后果

The British Accounting Review Pub Date : 2024-08-03 DOI: 10.1016/j.bar.2024.101455

Claudio de Araujo Wanderley, Kate E. Horton

引用次数: 0

Uncovering interfirm links through textual topic similarity: A comomentum analysis in financial markets 通过文本主题相似性发现公司间联系：金融市场中的常量分析

The British Accounting Review Pub Date : 2024-07-31 DOI: 10.1016/j.bar.2024.101446

Zhiyu Zhang, Zheng Qiao, Yao Ge, Zhe Shen

引用次数: 0

A real effects of climate-related shareholder proposals: Diversification 气候相关股东提案的实际效果：多样化

The British Accounting Review Pub Date : 2024-07-30 DOI: 10.1016/j.bar.2024.101450

Greg Tindall

{"title":"A real effects of climate-related shareholder proposals: Diversification","authors":"Greg Tindall","doi":"10.1016/j.bar.2024.101450","DOIUrl":"https://doi.org/10.1016/j.bar.2024.101450","url":null,"abstract":"To date, the literature has not discovered diversification to be a firm policy that shareholders can influence through their proposals at annual meetings but has explained contexts in which diversification can defend. I contemplate and test diversifying responses to shareholder proposals made in the context of climate change. By following 440 shareholder-initiated proposals in the United States that contain “climate change” – from the first instance in the 1994 proxy season until 2020 – I find that firms in receipt of such proposals diversify more, mostly into related industries. Further, diversification prompted by climate proposals generally leads to wealth enhancements. Beyond correlations and the main results of ordinary least squares regressions, I address the endogenous nature of corporate policies in a variety of ways: a matching estimator, fixed effects, and an instrumental variable, along with a placebo and a GMM estimator. Robustness tests confirm prior results and expose a subtle difference between sales and asset diversification. Climate-related proposals appear to influence sales diversification slightly more than asset diversification, suggesting that agents may be less responsive to owner concerns than customers. Overall, shareholder proposals related to climate change can have the real effect of prompting firms to diversify.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"191 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141910572","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

Accounting research for the digital age 数字时代的会计研究

The British Accounting Review Pub Date : 2024-07-01 DOI: 10.1016/j.bar.2024.101443

Bin Ke

引用次数: 0

Climate risk disclosures and auditor expertise 气候风险披露和审计师的专业知识

The British Accounting Review Pub Date : 2024-06-27 DOI: 10.1016/j.bar.2024.101439

Ly Pham, David Hay, Antti Miihkinen, Emma-Riikka Myllymäki, Lasse Niemi, Jukka Sihvonen

引用次数: 0

Does analyst ESG experience matter? 分析师的 ESG 经验重要吗？

The British Accounting Review Pub Date : 2024-06-25 DOI: 10.1016/j.bar.2024.101438

Anastasia Kopita, Zacharias Petrou

{"title":"Does analyst ESG experience matter?","authors":"Anastasia Kopita, Zacharias Petrou","doi":"10.1016/j.bar.2024.101438","DOIUrl":"https://doi.org/10.1016/j.bar.2024.101438","url":null,"abstract":"We examine the relationship between analysts' task-specific experience in the context of ESG information and the informativeness of their stock recommendation revisions. While sell-side analysts incorporate ESG information in their valuation process and research reports, previous studies have indicated that the increased availability of ESG information in the market poses challenges for analysts to issue incrementally informative reports. Building upon existing literature that highlights systematic differences in analysts' performance that is attributed to their experience, we introduce a measure of financial analysts' ESG experience. We document a positive association between our proxy of analyst ESG experience and market reactions to their recommendation revisions. Our findings also show that analysts' ESG experience contributes to the interpretation of information included in firm ESG reports. We further find support for a stronger association between the market reaction and our ESG-experience proxy when firms exhibit lower levels of ESG disclosure and when they face higher external scrutiny due to their exposure to ESG-related risks. Our results are robust when considering analysts' innate and forecasting ability and when additional specifications are applied.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141783766","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 do banks acquire FinTech? The role of board cultural diversity 银行为何收购金融科技公司？董事会文化多样性的作用

The British Accounting Review Pub Date : 2024-06-22 DOI: 10.1016/j.bar.2024.101424

Reghezza Alessio, Chrysovalantis Vasilakis

引用次数: 0