Accounting and Business Research最新文献_第6页

On the meaning, importance and translation of ‘realised’ 论“realize”的意义、重要性及翻译

4区管理学

Accounting and Business Research Pub Date : 2023-01-04 DOI: 10.1080/00014788.2022.2149457

Christopher Nobes

引用次数: 0

Corporate philanthropy as a response to greater tax enforcement 企业慈善事业是对加大税收执法力度的回应

IF 1.7 4区管理学

Accounting and Business Research Pub Date : 2022-12-29 DOI: 10.1080/00014788.2022.2149456

Lem Zhao

引用次数: 1

CEO Facial masculinity and accounting conservatism 面部阳刚和会计保守

IF 1.7 4区管理学

Accounting and Business Research Pub Date : 2022-10-18 DOI: 10.1080/00014788.2022.2116384

Keval Amin, Cecilia Feng, Peng Guo, Hong You

引用次数: 3

Pension plans’ funded status volatility and corporate credit risk 养老金计划资金状况波动与企业信用风险

IF 1.7 4区管理学

Accounting and Business Research Pub Date : 2022-10-03 DOI: 10.1080/00014788.2022.2113757

Tsung-Kang Chen, Yijie Tseng, Ruey-Ching Lin

引用次数: 0

Does public scrutiny on corporate tax decisions affect directors? Effects of responsible (irresponsible) corporate tax practices on director reputation 公众对公司税务决策的监督会影响董事吗?负责任(不负责任)的公司税行为对董事声誉的影响

IF 1.7 4区管理学

Accounting and Business Research Pub Date : 2022-09-29 DOI: 10.1080/00014788.2022.2112549

Chun Keung (Stan) Hoi, Yun Ke, Qiang Wu, Hao Zhang

{"title":"Does public scrutiny on corporate tax decisions affect directors? Effects of responsible (irresponsible) corporate tax practices on director reputation","authors":"Chun Keung (Stan) Hoi, Yun Ke, Qiang Wu, Hao Zhang","doi":"10.1080/00014788.2022.2112549","DOIUrl":"https://doi.org/10.1080/00014788.2022.2112549","url":null,"abstract":"<p>In 2004, the Citizens of Tax Justice (CTJ) released a report that significantly raised public awareness of corporate tax avoidance practices in the companies that it scrutinised in the study. Using a six-year period straddling the CTJ event, we compare over time changes in external board seats held by incumbent directors serving scrutinised firms against those of their counterparts serving control firms with comparable tax practices but that were not scrutinised in the CTJ study. Incumbent directors in scrutinised firms with minimal tax avoidance practices gained more external board seats after the CTJ event than did board members in control firms. However, directors in scrutinised firms with aggressive tax avoidance practices neither gained nor lost more external board seats after the CTJ event than did directors in control firms. These findings provide little evidence that constituents in the corporate sector overwhelmingly favour tax minimisation practices as acceptable practices of conducting business operations. Rather, they provide evidence that corporate constituents, like their social peers, are somewhat attuned to the expectation for socially responsible tax practices. Lastly, we find that directors in scruitised firms with minimal tax avoidance practices are more likely to gain board seats from like-minded firms with responsible tax practices.</p>","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"95 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2022-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138533688","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

Capital market response to high quality annual reporting: evidence from UK annual report awards 资本市场对高质量年度报告的反应:来自英国年度报告奖的证据

IF 1.7 4区管理学

Accounting and Business Research Pub Date : 2022-09-05 DOI: 10.1080/00014788.2022.2106542

Justin Chircop, Jacqueline Gagnon, S. Young

引用次数: 0

Does mandatory disclosure of firm’s tax avoidance position affect corporate investment efficiency? 强制披露企业避税状况是否会影响企业投资效率？

IF 1.7 4区管理学

Accounting and Business Research Pub Date : 2022-09-01 DOI: 10.1080/00014788.2022.2106175

K. Mehmood, Hongbin Tan, Xuedan Tao, H. Wang

{"title":"Does mandatory disclosure of firm’s tax avoidance position affect corporate investment efficiency?","authors":"K. Mehmood, Hongbin Tan, Xuedan Tao, H. Wang","doi":"10.1080/00014788.2022.2106175","DOIUrl":"https://doi.org/10.1080/00014788.2022.2106175","url":null,"abstract":"This paper examines the effect of a firm’s tax avoidance position disclosure on corporate investment efficiency by utilising an exogenous shock to corporate tax reporting that mandates firms to disclose uncertain tax positions in their financial statements under Financial Interpretation No. 48 (FIN 48). We find that, after FIN 48, firms claiming uncertain tax benefits (i.e. affected firms) experience a significant decrease in investment efficiency relative to firms that do not have uncertain tax positions (i.e. non-affected firms). Our finding suggests that, despite promoting transparency, FIN 48 imposes an unfavourable information revelation effect that reduces investment efficiency for affected firms. In terms of the mechanism, we provide evidence that affected firms experience a larger increase (drop) in cost of capital (external financing) following FIN 48 and rule out an alternative explanation that the decreased investment efficiency may arise from internal liquidity constraints. In cross-sectional analyses, we find the adverse effect to be more pronounced for firms with higher disclosure quality, higher tax uncertainty, and more severe financial constraints. These findings provide insight into the debate on why firms sometimes forgo tax avoidance opportunities by pointing out a potential cost of tax avoidance.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"1 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42890071","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: 1

Discussion of ‘The impact of the adoption of IFRS 11 on the comparability of accounting information’ 关于“采用IFRS 11对会计信息可比性的影响”的讨论

IF 1.7 4区管理学

Accounting and Business Research Pub Date : 2022-08-10 DOI: 10.1080/00014788.2022.2082679

K. Schipper

{"title":"Discussion of ‘The impact of the adoption of IFRS 11 on the comparability of accounting information’","authors":"K. Schipper","doi":"10.1080/00014788.2022.2082679","DOIUrl":"https://doi.org/10.1080/00014788.2022.2082679","url":null,"abstract":"Comparability of accounting information allows users of that information to detect and understand similarities and differences in the events and arrangements depicted in financial reports. Comparability is both a component of the International Accounting Standards Board’s (IASB) standard-setting objectives and an enhancing qualitative characteristic of useful financial information in the IASB’s conceptual framework. With respect to comparability as a standard-setting objective, the Preface to International Financial Reporting Standards (para. 6(a)) states that the IASB’s objective is ‘to develop... a single set of high quality... globally accepted financial reporting standards... [that] require high quality, transparent and comparable information in financial statements... .’ The objective indicates that the standards whose application produces comparable information should perform this function globally, that is, in any jurisdiction that requires or permits the use of the IASB’s standards. With respect to comparability as a qualitative characteristic of useful accounting information, the IASB’s Conceptual Framework for Financial Reporting (the Framework) defines comparability as a property of reported information that ‘enables users to identify and understand similarities in, and differences among, items’ (IASB 2018, para. QC21). A condition for achieving comparability is that ‘like things must look alike and different things must look different’ (IASB 2018, para. QC 23). Put another way, similar accounting for similar items and different accounting for different items is the channel or mechanism for achieving comparable financial reporting information, and this feature should be invariant to the jurisdiction in which the reporting occurs.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"52 1","pages":"727 - 733"},"PeriodicalIF":1.7,"publicationDate":"2022-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43070203","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: 2

Does every accounting issue need a solution? 每一个会计问题都需要解决吗？

IF 1.7 4区管理学

Accounting and Business Research Pub Date : 2022-07-29 DOI: 10.1080/00014788.2022.2079736

K. Hombach, T. Sellhorn

引用次数: 2

‘Does Every Accounting Issue Need a Solution?’ A practitioner view 每个会计问题都需要解决吗从业者观点

IF 1.7 4区管理学

Accounting and Business Research Pub Date : 2022-07-29 DOI: 10.1080/00014788.2022.2079746

Doug King

引用次数: 0