英国石油公司漏油事件与油气公司收入分类转移

IF 1.2 Q3 BUSINESS, FINANCE
Michael Lacina , Shanshan Pan , Steve Garner
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引用次数: 0

摘要

有文献记载了为增加核心收益而进行的收入分类转移。至于企业是通过增加分类转移来减少收入,还是通过分类转移来减少核心收益--将非核心项目列为核心支出,这方面的研究很少。此外,关于非市场激励下的分类转移的研究也很有限。我们通过研究石油和天然气公司应对英国石油公司漏油事件的分类转移行为,填补了这些空白。漏油事件是一个突发事件,导致了监管和限制措施以及负面宣传。这可能促使石油公司压低核心收益。我们的研究表明,漏油事件发生后,(1) 石油公司分类转移以夸大核心收益的可能性相对于其他公司有所下降,(2) 石油公司转移以报告较低核心收益的可能性相对于其他公司有所上升。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The BP oil spill and income classification shifting of oil and gas companies

Literature has documented income classification shifting to increase core earnings. There has been little research on whether firms reduce income increasing classification shifting or classification shift to reduce core earnings - classify non-core items as core expenses. Also, research on classification shifting under non-market incentives is limited. We fill these gaps by examining the shifting behavior of oil and gas firms in response to the BP oil spill. The oil spill was an unexpected event that led to regulations and restrictions, as well as adverse publicity. This could have encouraged petroleum firms to suppress core earnings. We show that after the oil spill, (1) the likelihood of petroleum firms' classification shifting to inflate core earnings declines relative to other firms and (2) the likelihood of petroleum companies' shifting to report lower core earnings increases relative to other firms.

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来源期刊
Advances in Accounting
Advances in Accounting BUSINESS, FINANCE-
CiteScore
2.50
自引率
6.20%
发文量
29
期刊介绍: Advances in Accounting, incorporating Advances in International Accounting continues to provide an important international forum for discourse among and between academic and practicing accountants on the issues of significance. Emphasis continues to be placed on original commentary, critical analysis and creative research.
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