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The influence of organisational learning capability on the organisational use of SMA practices: The mediating role of employee creativity and empowerment 组织学习能力对组织使用 SMA 实践的影响：员工创造力和授权的中介作用
Accounting & Finance Pub Date : 2024-01-05 DOI: 10.1111/acfi.13217
Kevin Baird, Sophia Su, Nuraddeen Nuhu
{"title":"The influence of organisational learning capability on the organisational use of SMA practices: The mediating role of employee creativity and empowerment","authors":"Kevin Baird, Sophia Su, Nuraddeen Nuhu","doi":"10.1111/acfi.13217","DOIUrl":"https://doi.org/10.1111/acfi.13217","url":null,"abstract":"This study extends the strategic management accounting (SMA) and organisational learning literature by examining the role of organisational learning capability in facilitating the organisational use of SMA practices. Further, we consider the role of two employee behavioural factors – employee empowerment of SMA practices and employee creativity – in mediating this relationship. Data was collected from 332 accountants in Australian business organisations using an online survey questionnaire, with structural equation modelling applied to analyse the data. The findings highlight the direct and indirect (through employee empowerment of SMA practices and employee creativity) influence that organisational learning capability has on the organisational use of SMA practices.","PeriodicalId":501109,"journal":{"name":"Accounting & Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139374825","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
Competition, liquidity creation and bank stability 竞争、流动性创造和银行稳定
Accounting & Finance Pub Date : 2023-12-28 DOI: 10.1111/acfi.13212
Vuong Thao Tran, Hoa Nguyen
{"title":"Competition, liquidity creation and bank stability","authors":"Vuong Thao Tran, Hoa Nguyen","doi":"10.1111/acfi.13212","DOIUrl":"https://doi.org/10.1111/acfi.13212","url":null,"abstract":"We examine the conditioning role of competition in affecting the relationship between liquidity creation and bank risk in a sample of US banks from 2001 to 2016. We find aggregate evidence that competition is related to bank fragility as proxied by the <i>Z-score</i> both directly and indirectly through its interaction with liquidity creation. However, when the <i>ex-ante</i> level of liquidity creation is low and/or competition is low to moderate, competition is associated with an improvement in bank risk at a given level of liquidity creation. In addition, the joint fragility effect of competition and liquidity creation manifests more strongly, in an economic sense, in poorly capitalised banks and large banks with assets of more than $3 billion. Our findings emphasise the crucial role of targeted competition regulations in ensuring bank solvency and systemic stability while maintaining a robust level of competition.","PeriodicalId":501109,"journal":{"name":"Accounting & Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139065946","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
Economic consequences of new accounting standards in UK charities 新会计准则对英国慈善机构的经济影响
Accounting & Finance Pub Date : 2023-12-28 DOI: 10.1111/acfi.13216
Arung Gihna Mayapada, Pallab Kumar Biswas, Helen Roberts
{"title":"Economic consequences of new accounting standards in UK charities","authors":"Arung Gihna Mayapada, Pallab Kumar Biswas, Helen Roberts","doi":"10.1111/acfi.13216","DOIUrl":"https://doi.org/10.1111/acfi.13216","url":null,"abstract":"This study examines the effect of changes to the 2015 UK charities accounting standards on financial reporting timeliness and audit fees. Utilising 62,785 observations (9351 charities) from 2010 to 2017, we report a significant decrease in financial reporting timeliness following the new accounting standards regime. The decrease is more pronounced in charities with audited financial statements because of their lengthier audit report lag. Audit fees are also substantially higher following the new accounting standards implementation. Sensitivity tests reveal charities are more likely to have an unusual reporting lag following the introduction of the new accounting standards.","PeriodicalId":501109,"journal":{"name":"Accounting & Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139065891","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
Emotions and inventor productivity: Evidence from terrorist attacks 情绪与发明家的生产力：来自恐怖袭击的证据
Accounting & Finance Pub Date : 2023-12-20 DOI: 10.1111/acfi.13213
Yue Luo, Yangyang Chen, Ji-Chai Lin
{"title":"Emotions and inventor productivity: Evidence from terrorist attacks","authors":"Yue Luo, Yangyang Chen, Ji-Chai Lin","doi":"10.1111/acfi.13213","DOIUrl":"https://doi.org/10.1111/acfi.13213","url":null,"abstract":"We examine whether the emotional shocks associated with terrorist attacks affect local inventors' productivity. We find that high-fatality attacks make inventors less innovative, and low-fatality attacks make them more innovative. Inventors living in high risk-taking environments have greater increase in productivity following low-fatality attacks, while less decrease in productivity following high-fatality attacks. Further, the effect of terrorist attacks on inventor productivity comes mainly from exploratory innovation which involves more risks. Inventors affected by high-fatality attacks are also more likely to move to places without any significant terrorist attack history, but there is no such effect for low-fatality attacks.","PeriodicalId":501109,"journal":{"name":"Accounting & Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138823995","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
Heterogeneity in needs and purchases in Australian retirees 澳大利亚退休人员需求和购买的异质性
Accounting & Finance Pub Date : 2023-12-20 DOI: 10.1111/acfi.13211
Anthony Asher, Tim Boonen, Le Chang, Gaurav Khemka, Steven Roberts
{"title":"Heterogeneity in needs and purchases in Australian retirees","authors":"Anthony Asher, Tim Boonen, Le Chang, Gaurav Khemka, Steven Roberts","doi":"10.1111/acfi.13211","DOIUrl":"https://doi.org/10.1111/acfi.13211","url":null,"abstract":"To plan for retirement, it is important to understand how needs and purchases may change. We use data from a survey of elderly Australians to see how needs and purchases changed in different categories of goods and services. We looked especially at those who had experienced financial or health shocks. Our analysis shows variation in people's experiences, particularly for health costs, which increase with age. Having private health insurance appears to increase the level and volatility of health costs – presumably as a result of out-of-pocket costs. This information can be useful for financial advisors and superannuation trustees.","PeriodicalId":501109,"journal":{"name":"Accounting & Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138824278","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
On the state of financial research: Is it in a silo? 金融研究现状：金融研究是否各自为政？
Accounting & Finance Pub Date : 2023-12-20 DOI: 10.1111/acfi.13210
A. S. M. Sohel Azad, Abdelaziz Chazi, Ashraf Khallaf, Zaher Zantout
{"title":"On the state of financial research: Is it in a silo?","authors":"A. S. M. Sohel Azad, Abdelaziz Chazi, Ashraf Khallaf, Zaher Zantout","doi":"10.1111/acfi.13210","DOIUrl":"https://doi.org/10.1111/acfi.13210","url":null,"abstract":"This study on the state of financial research analysed the citations made in leading business and economics journals in the period 1997–2020. It found that, contrary to other business fields, and despite citing more references, finance researchers overlooked the fruitful mode of knowledge creation by integrating advances from disciplines other than economics. Additionally, citations in economics became disproportionate to older papers. Furthermore, intradisciplinary citations remained predominantly in the same four journals, although others became prominent. These findings on the state of financial research supplement other issues inhibiting finance knowledge progression and have inferences regarding the training of future scholars.","PeriodicalId":501109,"journal":{"name":"Accounting & Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138823989","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
Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture 具有成长思维的管理会计师和成本计算系统设计的变革：组织文化的作用
Accounting & Finance Pub Date : 2023-12-13 DOI: 10.1111/acfi.13209
Odysseas Pavlatos, Marilou Ioakimidis
{"title":"Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture","authors":"Odysseas Pavlatos, Marilou Ioakimidis","doi":"10.1111/acfi.13209","DOIUrl":"https://doi.org/10.1111/acfi.13209","url":null,"abstract":"Based on implicit person theories, this paper investigates the relationship between the growth mindset of management accountants and changes in the design of costing systems, as well as the role that organisational culture plays in this relationship. Using survey data from 146 management accountants of manufacturing companies, we find that management accountants who have a growth mindset increase the complexity, inconclusiveness, and functionality of their firm's costing system, compared to those who have a fixed mindset. Additionally, our results show that innovation-oriented culture (a dimension of organisational culture) strengthens the relationship between growth mindset and changes in the design of the costing system.","PeriodicalId":501109,"journal":{"name":"Accounting & Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138631889","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
Optimal capital structure with supplier market power 考虑供应商市场支配力的最优资本结构
Accounting & Finance Pub Date : 2023-12-05 DOI: 10.1111/acfi.13200
Xue Cui, Sudipto Sarkar, Chuanqian Zhang
{"title":"Optimal capital structure with supplier market power","authors":"Xue Cui, Sudipto Sarkar, Chuanqian Zhang","doi":"10.1111/acfi.13200","DOIUrl":"https://doi.org/10.1111/acfi.13200","url":null,"abstract":"We use a real-option model to study the effect of input supplier's market power on a firm's capital structure, and identify the Nash equilibrium outcome (firm's investment and financing policies and its supplier's pricing policy). When its supplier has market power, the firm will reduce leverage ratio and delay investment. This can help explain why observed leverage ratios are lower than in traditional capital-structure models (without supplier market power). Firm value can be increased by the vertical acquisition of the supplier, which would also result in a higher leverage ratio. This helps explain the observed increase in leverage ratios after acquisitions.","PeriodicalId":501109,"journal":{"name":"Accounting & Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138510812","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
Corporate transparency among government suppliers: Implications for firm valuation 政府供应商的公司透明度:对公司估值的影响
Accounting & Finance Pub Date : 2023-12-05 DOI: 10.1111/acfi.13207
Omar A. Esqueda, Thanh N. Ngo
{"title":"Corporate transparency among government suppliers: Implications for firm valuation","authors":"Omar A. Esqueda, Thanh N. Ngo","doi":"10.1111/acfi.13207","DOIUrl":"https://doi.org/10.1111/acfi.13207","url":null,"abstract":"Corporate transparency has a positive impact on firm valuation, as predicted by agency theory; however, the transparency of strategically important government suppliers is not rewarded with higher valuations as the market expects politically sensitive firms to be inherently more transparent. The association between transparency and valuation among politically sensitive firms is consistent with the political cost hypothesis. We address endogeneity concerns using propensity score matching, Heckman's self-selection models and entropy balancing. Our findings offer novel insights, suggesting that the influence of transparency on corporate valuation varies with political sensitivity – a significant consideration for both finance professionals and scholars.","PeriodicalId":501109,"journal":{"name":"Accounting & Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138510809","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
Covenant violation and operational efficiency 违反盟约和业务效率
Accounting & Finance Pub Date : 2023-11-27 DOI: 10.1111/acfi.13204
Hui Liang James, Hongxia Wang, Zhimin Wang
{"title":"Covenant violation and operational efficiency","authors":"Hui Liang James, Hongxia Wang, Zhimin Wang","doi":"10.1111/acfi.13204","DOIUrl":"https://doi.org/10.1111/acfi.13204","url":null,"abstract":"We examine the impact of covenant violation on corporate operational efficiency. Using an aggregate measure of operational efficiency developed by Demerjian et al. (<i>Management Science</i>, <i>58</i>, 2012, 1229–1248), we provide strong empirical evidence that covenant violations hinder firms from achieving operational efficiency. Our finding is robust to alternative definitions of operational efficiency and various model specifications to address potential endogeneity issues. Further analyses show that lower operational efficiency is attributable to covenant-violating firms' under-investments in capital and labour. In addition, the negative effect of covenant violation on operational efficiency is not universally the same, and is less evident in violating firms with greater agency problems.","PeriodicalId":501109,"journal":{"name":"Accounting & Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138510814","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
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