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Credibility-enhancing tactics for social media corporate disclosures 社交媒体企业信息披露的公信力提升策略
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2024-03-08 DOI: 10.1080/00014788.2024.2314452
Wei Sun
{"title":"Credibility-enhancing tactics for social media corporate disclosures","authors":"Wei Sun","doi":"10.1080/00014788.2024.2314452","DOIUrl":"https://doi.org/10.1080/00014788.2024.2314452","url":null,"abstract":"This study examines two credibility-enhancing tactics when managers use Twitter as a platform to disclose a message about an employee training programme, which is an important dimension of corporat...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"45 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140074511","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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
Autoimmune Encephalitis with Antibodies Against A-Amino-3hydroxy-5-Methyl-4-Isoxazolepropionic Acid Receptor and γ-Aminobutyric Acid-Beta Receptor: Case Report. 自身免疫性脑炎伴有针对A-氨基-3羟基-5-甲基-4-异恶唑丙酸受体和γ-氨基丁酸-β受体的抗体：病例报告。
IF 1.1 4区 管理学
Accounting and Business Research Pub Date : 2024-02-23 eCollection Date: 2024-01-01 DOI: 10.29399/npa.28388
Faruk Uğur Doğan, Bedia Samanci, Vuslat Yilmaz, Haşmet Ayhan Hanağasi, İbrahim Hakan Gürvit, Erdem Tüzün, Başar Bilgiç
{"title":"Autoimmune Encephalitis with Antibodies Against A-Amino-3hydroxy-5-Methyl-4-Isoxazolepropionic Acid Receptor and γ-Aminobutyric Acid-Beta Receptor: Case Report.","authors":"Faruk Uğur Doğan, Bedia Samanci, Vuslat Yilmaz, Haşmet Ayhan Hanağasi, İbrahim Hakan Gürvit, Erdem Tüzün, Başar Bilgiç","doi":"10.29399/npa.28388","DOIUrl":"10.29399/npa.28388","url":null,"abstract":"<p><strong>Introduction: </strong>Limbic encephalitis is a rapidly progressing disease that presents with seizures, psychiatric symptoms, and recent memory loss. Detection of more than one autoantibody is a rare condition in this disease where an underlying autoantibody is frequently detected. Although different autoantibodies have been reported in the literature, no case has been reported regarding the association of anti-γ-aminobutyric acid-beta-receptor (anti-GABA<sub>B</sub>R) and anti-α-amino-3 hydroxy-5-methyl-4-isoxazolepropionic acid (anti-AMPAR).</p><p><strong>Case: </strong>In this presentation, a 46-year-old female patient with subacute development of short-term memory loss and behavioral symptoms will be described. Anti-GABA<sub>B</sub>R and anti-AMPAR were positive in the anti-neuronal antibody panel sent from the cerebrospinal fluid and serum. Small cell lung cancer was detected as a result of malignancy screening tests. The patient's complaints and autoantibody positivity regressed after immunotherapy.</p><p><strong>Conclusion: </strong>In this case report, a case with coexistence of anti-GABA<sub>B</sub>R and anti-AMPAR antibodies, which has not been previously reported in the literature, is described. As more cases with the coexistence of these two antibodies are detected, knowledge on clinical aspect, laboratory and treatment will increase.</p>","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"4 1","pages":"94-96"},"PeriodicalIF":1.1,"publicationDate":"2024-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10943937/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80717659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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
Do social ties between two signatory auditors affect audit quality and firm value? 两位签字审计师之间的社会关系会影响审计质量和公司价值吗？
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2024-02-21 DOI: 10.1080/00014788.2024.2306531
Xinxian Chen, Jean Jinghan Chen, Jason Zezhong Xiao
{"title":"Do social ties between two signatory auditors affect audit quality and firm value?","authors":"Xinxian Chen, Jean Jinghan Chen, Jason Zezhong Xiao","doi":"10.1080/00014788.2024.2306531","DOIUrl":"https://doi.org/10.1080/00014788.2024.2306531","url":null,"abstract":"We explore the effects of social ties (including alumni relations, regional connections and employment affiliation) between the two signatory auditors (engagement and review auditors) on audit qual...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"14 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139945631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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
Cost behaviour and reporting frequency during the COVID-19 outbreak COVID-19 爆发期间的费用行为和报告频率
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2024-01-28 DOI: 10.1080/00014788.2023.2298784
Gustav Finne, Jesper Haga, Dennis Sundvik
{"title":"Cost behaviour and reporting frequency during the COVID-19 outbreak","authors":"Gustav Finne, Jesper Haga, Dennis Sundvik","doi":"10.1080/00014788.2023.2298784","DOIUrl":"https://doi.org/10.1080/00014788.2023.2298784","url":null,"abstract":"We examine the effect of financial reporting frequency on cost management decisions in crisis situations, with a focus on the COVID-19 outbreak. Using the European setting, we find that quarterly r...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"130 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139756480","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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
Manipulative overconfidence and the cost of unbiased reporting 操纵性过度自信和不带偏见报道的代价
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2024-01-12 DOI: 10.1080/00014788.2023.2288578
Nikolaj Niebuhr Lambertsen
{"title":"Manipulative overconfidence and the cost of unbiased reporting","authors":"Nikolaj Niebuhr Lambertsen","doi":"10.1080/00014788.2023.2288578","DOIUrl":"https://doi.org/10.1080/00014788.2023.2288578","url":null,"abstract":"I study earnings management in a principal-agent model where the agent is overconfident in their ability to manage earnings, and the principal may induce the agent to communicate earnings truthfull...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"5 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139462508","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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
Earnings management by acquiring firms in cash mergers 现金兼并中收购公司的收益管理
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2024-01-12 DOI: 10.1080/00014788.2023.2288567
Kamran T. Malikov, Alaa Mansour Zalata
{"title":"Earnings management by acquiring firms in cash mergers","authors":"Kamran T. Malikov, Alaa Mansour Zalata","doi":"10.1080/00014788.2023.2288567","DOIUrl":"https://doi.org/10.1080/00014788.2023.2288567","url":null,"abstract":"We examine earnings management by cash bidders with debt financing. We hypothesise and find that highly leveraged cash bidders seeking to fund bids with debt manage earnings in the pre-merger perio...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"17 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139462341","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty 研究扩大后的财务职能范围：对绩效的影响以及环境不确定性的调节作用
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2024-01-09 DOI: 10.1080/00014788.2023.2267443
Henrik Nielsen, Thomas Toldbod, Thomas Borup Kristensen
{"title":"Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty","authors":"Henrik Nielsen, Thomas Toldbod, Thomas Borup Kristensen","doi":"10.1080/00014788.2023.2267443","DOIUrl":"https://doi.org/10.1080/00014788.2023.2267443","url":null,"abstract":"The literature recognises that the activities of contemporary finance functions are expanding. Guided by the competing values framework, we group the results of previous research into four roles pe...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"29 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139412902","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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
Accounting and Business Research – ESG themed issue 会计与商业研究》--ESG 主题期刊
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2023-12-21 DOI: 10.1080/00014788.2024.2282208
Mark Clatworthy, Juan Manuel Garcia Lara, Edward Lee
{"title":"Accounting and Business Research – ESG themed issue","authors":"Mark Clatworthy, Juan Manuel Garcia Lara, Edward Lee","doi":"10.1080/00014788.2024.2282208","DOIUrl":"https://doi.org/10.1080/00014788.2024.2282208","url":null,"abstract":"Published in Accounting and Business Research (Vol. 54, No. 1, 2024)","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"164 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138825749","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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
Integrating contemporary accounting and international business research: progress so far and opportunities for the future 整合当代会计和国际商务研究：迄今取得的进展和未来的机遇
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2023-12-12 DOI: 10.1080/00014788.2023.2271295
Salvador Carmona, Igor Filatotchev, Jan Hendrik Fisch, Gilad Livne
{"title":"Integrating contemporary accounting and international business research: progress so far and opportunities for the future","authors":"Salvador Carmona, Igor Filatotchev, Jan Hendrik Fisch, Gilad Livne","doi":"10.1080/00014788.2023.2271295","DOIUrl":"https://doi.org/10.1080/00014788.2023.2271295","url":null,"abstract":"To date, the accounting and international business (IB) research fields have been developing rather independently, although some cross-discipline fertilisation is emerging. This paper aims to illus...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"11 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138682698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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
Mythmaking in audit regulation: the Canadian initiative on ‘enhancing audit quality’ 审计监管中的规则制定：加拿大关于 "提高审计质量 "的倡议
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2023-12-09 DOI: 10.1080/00014788.2023.2278727
Simon Dermarkar, Anna Samsonova-Taddei, Yves Gendron
{"title":"Mythmaking in audit regulation: the Canadian initiative on ‘enhancing audit quality’","authors":"Simon Dermarkar, Anna Samsonova-Taddei, Yves Gendron","doi":"10.1080/00014788.2023.2278727","DOIUrl":"https://doi.org/10.1080/00014788.2023.2278727","url":null,"abstract":"Although extant literature has provided accounts of regulatory processes that failed to produce new or improved regulation, we know less about how regulators attempt to devise an ‘illusion of regul...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"14 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138579580","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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
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