Australian Accounting Review最新文献

Insights From Academic Research on IFRS 9: A Review of the Literature 国际财务报告准则第9号学术研究的启示：文献综述

IF 2.8 3区管理学

Australian Accounting Review Pub Date : 2026-07-17 Epub Date: 2026-04-08 DOI: 10.1111/auar.70020

Zeting Zang, Humayun Kabir, Tom Scott

{"title":"Insights From Academic Research on IFRS 9: A Review of the Literature","authors":"Zeting Zang, Humayun Kabir, Tom Scott","doi":"10.1111/auar.70020","DOIUrl":"https://doi.org/10.1111/auar.70020","url":null,"abstract":"<p>International Financial Reporting Standard (IFRS) 9 <i>Financial Instruments</i> replaced International Accounting Standard (IAS) 39 <i>Financial Instruments: Recognition and Measurement</i>, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard-setting process: classification and measurement, impairment and hedge accounting. The analysis is guided by accounting choice theory and international accounting literature. The impairment requirements received the most attention in the literature, followed by classification and measurement, and hedge accounting. The review of evidence indicates that firms generally apply the classification and measurement requirements consistent with IFRS 9. It also suggests that impairment losses under IFRS 9 are timelier, are less procyclical and are relevant to stock pricing and future bank risks. In line with accounting choice theory and international accounting literature, the evidence implies that management incentives and institutional contexts influence the effects of IFRS 9, particularly on impairment losses. Finally, the paper highlights gaps in the existing literature and suggests areas for future research.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"36 2","pages":"115-129"},"PeriodicalIF":2.8,"publicationDate":"2026-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.70020","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148533172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Judicial Efficiency, Contract Enforcement, and Supply Chain Resilience: Evidence From a Natural Policy Experiment 司法效率、合同执行和供应链弹性：来自自然政策实验的证据

IF 2.8 3区管理学

Australian Accounting Review Pub Date : 2026-07-17 Epub Date: 2026-06-15 DOI: 10.1111/auar.70025

Qinwei Chi, Baichen Yang, Zhenkun Zhang

{"title":"Judicial Efficiency, Contract Enforcement, and Supply Chain Resilience: Evidence From a Natural Policy Experiment","authors":"Qinwei Chi, Baichen Yang, Zhenkun Zhang","doi":"10.1111/auar.70025","DOIUrl":"https://doi.org/10.1111/auar.70025","url":null,"abstract":"<div>\u0000 \u0000 <p>Intensifying geopolitical frictions and policy uncertainty have heightened firms’ exposure to supply chain disruptions, with material consequences for financial reporting and working-capital outcomes. We examine whether judicial efficiency—an institutional determinant of contract enforceability—strengthens supply chain resilience. Exploiting a large-scale court reform pilot that exogenously improved civil trial efficiency across pilot and nonpilot cities, we implement a difference-in-differences design using Chinese listed firms from 2015 to 2021. We find that improved judicial efficiency significantly increases firms’ supply chain resilience measured from accounting-based indicators. Mechanism evidence suggests that the reform (i) accelerates civil case resolution, (ii) induces firms to reallocate sales and procurement toward partners located in more efficient jurisdictions, and (iii) improves supply chain cost allocation consistent with enhanced coordination and recovery capacity. The effect is stronger for firms that heavily rely on relational contracting, are exposed to greater economic policy uncertainty, and are located in regions with low marketization. Our findings highlight how the institutional quality of contract enforcement shapes supply-chain governance and accounting-relevant outcomes, with implications for managers and policymakers seeking to enhance resilience beyond physical capacity investments.</p>\u0000 </div>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"36 2","pages":"170-190"},"PeriodicalIF":2.8,"publicationDate":"2026-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148533186","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Usefulness of Accounting Research 会计研究的有用性

IF 2.8 3区管理学

Australian Accounting Review Pub Date : 2026-07-17 DOI: 10.1111/auar.70029

Yaowen Shan, Sue Wright

引用次数: 0

From Reporting to Results: Applying Portfolio Regression for Green Revenue Reporting and Biodiversity Impact Reduction Strategies on the Cost of Capital 从报告到结果：投资组合回归对绿色收入报告和生物多样性影响降低策略对资本成本的影响

IF 2.8 3区管理学

Australian Accounting Review Pub Date : 2026-07-17 Epub Date: 2026-05-15 DOI: 10.1111/auar.70022

Post Raj Pokharel

引用次数: 0

The Impact of Mandated Board Gender Diversity on Earnings Management: Evidence From California Senate Bill 826 强制性董事会性别多样性对盈余管理的影响：来自加州参议院826号法案的证据

IF 2.8 3区管理学

Australian Accounting Review Pub Date : 2026-07-17 Epub Date: 2026-06-19 DOI: 10.1111/auar.70024

Jiayu Sun, Xudong Tang, Han Bao, Pengdong Zhang

引用次数: 0

IF 3.3 3区管理学

Australian Accounting Review Pub Date : 2026-05-15

引用次数: 0

IF 3.3 3区管理学

Australian Accounting Review Pub Date : 2026-05-15

引用次数: 0

IF 3.3 3区管理学

Australian Accounting Review Pub Date : 2026-05-15

引用次数: 0

Top Management Team Education Experience Heterogeneity and Corporate Innovation: Evidence from China 高层管理团队教育经验异质性与企业创新：来自中国的证据

IF 3.3 3区管理学

Australian Accounting Review Pub Date : 2026-05-15 Epub Date: 2025-04-27 DOI: 10.1111/auar.70005

Rongli Yuan, Wanshan Li, Shengjie Xia

引用次数: 0

Nonfundamental-Driven Price Shocks and Corporate Climate Risk Disclosure 非基本面驱动的价格冲击与企业气候风险披露

IF 3.3 3区管理学

Australian Accounting Review Pub Date : 2026-05-15 Epub Date: 2026-01-07 DOI: 10.1111/auar.70016

Hu Wang, Hong Shen, Yuanqiang Lian, Shangyan Bao

{"title":"Nonfundamental-Driven Price Shocks and Corporate Climate Risk Disclosure","authors":"Hu Wang, Hong Shen, Yuanqiang Lian, Shangyan Bao","doi":"10.1111/auar.70016","DOIUrl":"https://doi.org/10.1111/auar.70016","url":null,"abstract":"<div>\u0000 \u0000 <p>Institutional investors are pivotal in driving corporate climate risk disclosure (CRD). We investigate the association between nonfundamental-driven price shocks and corporate CRD. Our findings indicate that firms increase CRD when faced with nonfundamental-driven price increases, motivated by the need to meet investors' demands for climate risk information. Conversely, during stock price declines, firms reduce CRD to lower the adverse effects of negative climate risk information. This asymmetric response suggests that managers strategically disclose climate risk information, increasing such disclosures during price increases to capitalize on market optimism while reducing them during price declines to mitigate the intensification of market pessimism. The changes in shareholdings of managers can enhance the alignment between managers' interests and stock price movements, thereby encouraging managers to disclose climate risks during periods of stock price increases. Nonfundamental-driven price increases lead institutional investors to increase their holdings, thereby strengthening their role in promoting firm CRD. Our study offers novel insights into how institutional investor trading activities influence firm CRD and enhances our comprehension of how institutional investors affect firms' voluntary disclosure of nonfinancial information.</p>\u0000 <p><b>JEL Classification</b>: G12, G23, G32</p>\u0000 </div>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"36 1","pages":"26-51"},"PeriodicalIF":3.3,"publicationDate":"2026-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148068603","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0