Pub Date : 2016-12-01DOI: 10.1016/S0020-7063(16)30199-6
{"title":"Editorial Policy","authors":"","doi":"10.1016/S0020-7063(16)30199-6","DOIUrl":"https://doi.org/10.1016/S0020-7063(16)30199-6","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"51 4","pages":"Page 542"},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0020-7063(16)30199-6","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136937500","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}
Pub Date : 2016-09-01DOI: 10.1016/j.intacc.2016.07.002
Muhammad Nurul Houqe , Reza M. Monem
We investigate whether IFRS adoption and the extent of disclosure in a country play any role in reducing perceived corruption, after controlling for the effects of political institutions and economic development. The sample covers 104 countries over the period 2009–2011. We find strong evidence that the length of IFRS experience and the extent of disclosure are negatively related to perceived corruption in a country. We also find that relative to developed countries, developing countries benefit more from IFRS experience in lowering perceived corruption. Our results are robust to several sensitivity tests, including alternative models, alternative measures of perceived corruption, and controlling for endogeneity. Our findings are important because critics have questioned the merit of IFRS adoption by developing countries with weak institutional settings.
{"title":"IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study","authors":"Muhammad Nurul Houqe , Reza M. Monem","doi":"10.1016/j.intacc.2016.07.002","DOIUrl":"https://doi.org/10.1016/j.intacc.2016.07.002","url":null,"abstract":"<div><p>We investigate whether IFRS adoption and the extent of disclosure in a country play any role in reducing perceived corruption, after controlling for the effects of political institutions and economic development. The sample covers 104 countries over the period 2009–2011. We find strong evidence that the length of IFRS experience and the extent of disclosure are negatively related to perceived corruption in a country. We also find that relative to developed countries, developing countries benefit more from IFRS experience in lowering perceived corruption. Our results are robust to several sensitivity tests, including alternative models, alternative measures of perceived corruption, and controlling for endogeneity. Our findings are important because critics have questioned the merit of IFRS adoption by developing countries with weak institutional settings.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"51 3","pages":"Pages 363-378"},"PeriodicalIF":0.0,"publicationDate":"2016-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2016.07.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136552190","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}
Pub Date : 2016-09-01DOI: 10.1016/j.intacc.2016.07.008
Tommaso Agasisti
{"title":"","authors":"Tommaso Agasisti","doi":"10.1016/j.intacc.2016.07.008","DOIUrl":"10.1016/j.intacc.2016.07.008","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"51 3","pages":"Pages 432-433"},"PeriodicalIF":0.0,"publicationDate":"2016-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2016.07.008","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54429128","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}
Pub Date : 2016-09-01DOI: 10.1016/S0020-7063(16)30118-2
{"title":"Editorial Policy","authors":"","doi":"10.1016/S0020-7063(16)30118-2","DOIUrl":"https://doi.org/10.1016/S0020-7063(16)30118-2","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"51 3","pages":"Page 441"},"PeriodicalIF":0.0,"publicationDate":"2016-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0020-7063(16)30118-2","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136552193","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}
Pub Date : 2016-09-01DOI: 10.1016/j.intacc.2016.07.003
Asheq R. Rahman
{"title":"Discussion on “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-country Study”","authors":"Asheq R. Rahman","doi":"10.1016/j.intacc.2016.07.003","DOIUrl":"10.1016/j.intacc.2016.07.003","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"51 3","pages":"Pages 379-381"},"PeriodicalIF":0.0,"publicationDate":"2016-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2016.07.003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54429002","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}
Pub Date : 2016-09-01DOI: 10.1016/j.intacc.2016.07.006
Muhammad Nurul Houqe , Reza M. Monem
{"title":"Reply to the Discussion of “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study”","authors":"Muhammad Nurul Houqe , Reza M. Monem","doi":"10.1016/j.intacc.2016.07.006","DOIUrl":"10.1016/j.intacc.2016.07.006","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"51 3","pages":"Pages 382-384"},"PeriodicalIF":0.0,"publicationDate":"2016-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2016.07.006","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54429123","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}
Pub Date : 2016-09-01DOI: 10.1016/j.intacc.2016.07.009
Gunnar Rimmel
{"title":"","authors":"Gunnar Rimmel","doi":"10.1016/j.intacc.2016.07.009","DOIUrl":"10.1016/j.intacc.2016.07.009","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"51 3","pages":"Pages 433-435"},"PeriodicalIF":0.0,"publicationDate":"2016-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2016.07.009","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54429131","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}
Pub Date : 2016-09-01DOI: 10.1016/j.intacc.2016.07.010
Karen Kitching , Raj Mashruwala , Mikhail Pevzner
In this study, we examine the effect of national culture on managerial decision-making through the lens of cost stickiness. Recent studies document that managerial discretion in adjusting resources leads to costs that are “sticky” in that costs respond less to decreases in activity than to increases in activity. We analyze how different dimensions of societal culture explain cross-country variation in cost stickiness. Using a sample of firms from 39 countries, we find that cost stickiness is less pronounced in countries with higher uncertainty avoidance, masculinity, and long-term orientation. Our findings support the proposition that culture affects resource management decisions made by managers and, in doing so, our study makes a significant contribution in understanding differences in sticky cost behavior observed across countries.
{"title":"Culture and Cost Stickiness: A Cross-country Study","authors":"Karen Kitching , Raj Mashruwala , Mikhail Pevzner","doi":"10.1016/j.intacc.2016.07.010","DOIUrl":"https://doi.org/10.1016/j.intacc.2016.07.010","url":null,"abstract":"<div><p>In this study, we examine the effect of national culture on managerial decision-making through the lens of cost stickiness. Recent studies document that managerial discretion in adjusting resources leads to costs that are “sticky” in that costs respond less to decreases in activity than to increases in activity. We analyze how different dimensions of societal culture explain cross-country variation in cost stickiness. Using a sample of firms from 39 countries, we find that cost stickiness is less pronounced in countries with higher uncertainty avoidance, masculinity, and long-term orientation. Our findings support the proposition that culture affects resource management decisions made by managers and, in doing so, our study makes a significant contribution in understanding differences in sticky cost behavior observed across countries.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"51 3","pages":"Pages 402-417"},"PeriodicalIF":0.0,"publicationDate":"2016-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2016.07.010","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136552192","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}
Pub Date : 2016-09-01DOI: 10.1016/j.intacc.2016.07.005
Sonja Wüstemann
{"title":"","authors":"Sonja Wüstemann","doi":"10.1016/j.intacc.2016.07.005","DOIUrl":"10.1016/j.intacc.2016.07.005","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"51 3","pages":"Pages 431-432"},"PeriodicalIF":0.0,"publicationDate":"2016-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2016.07.005","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54429113","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}
Pub Date : 2016-09-01DOI: 10.1016/j.intacc.2016.07.001
Oksana Kim
This study examines the impact of IFRS adoption and concurrent regulatory reforms on the reporting quality of Russian public firms. Unlike much of the prior literature focusing on the economic and legal explanations of the IFRS adoption, we build on the neo-institutional theory of DiMaggio and Powell (1983, 1991). We show that changes in reporting quality, as measured by value relevance of information and the degree of conditional conservatism, are a function of the type of isomorphic pressure within a country. We find that firms that experienced coercive, mimetic, and normative societal pressures—those that both adopted IFRS and were affected by other regulatory reforms—experienced significant improvements in reporting quality. We do not find such evidence for firms that experienced only coercive pressure—those that were affected by changes in regulations but were exempt from the IFRS reporting requirement. Overall, the study sheds light on complexity of the interplay between external pressures and a wide array of internal pressures on public firms to adopt IFRS. Notably, the study's unique research settings allows us to achieve a better identification strategy, compared to prior IFRS studies that attempted to disentangle the IFRS adoption and regulations/enforcement effects. Our findings indicate that the incremental “IFRS adoption” effect on reporting quality was significantly positive, whereas the individual “regulations” effect was non-detectable.
{"title":"The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation","authors":"Oksana Kim","doi":"10.1016/j.intacc.2016.07.001","DOIUrl":"10.1016/j.intacc.2016.07.001","url":null,"abstract":"<div><p>This study examines the impact of IFRS adoption and concurrent regulatory reforms on the reporting quality of Russian public firms. Unlike much of the prior literature focusing on the economic and legal explanations of the IFRS adoption, we build on the <em>neo-institutional</em> theory of DiMaggio and Powell (1983, 1991). We show that changes in reporting quality, as measured by value relevance of information and the degree of conditional conservatism, are a function of the type of isomorphic pressure within a country. We find that firms that experienced <em>coercive</em>, <em>mimetic,</em> and <em>normative</em> societal pressures—those that both adopted IFRS and were affected by other regulatory reforms—experienced significant improvements in reporting quality. We do not find such evidence for firms that experienced only <em>coercive</em> pressure—those that were affected by changes in regulations but were exempt from the IFRS reporting requirement. Overall, the study sheds light on complexity of the interplay between external pressures and a wide array of internal pressures on public firms to adopt IFRS. Notably, the study's unique research settings allows us to achieve a better identification strategy, compared to prior IFRS studies that attempted to disentangle the IFRS adoption and regulations/enforcement effects. Our findings indicate that the incremental “IFRS adoption” effect on reporting quality was significantly positive, whereas the individual “regulations” effect was non-detectable.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"51 3","pages":"Pages 345-362"},"PeriodicalIF":0.0,"publicationDate":"2016-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2016.07.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122672812","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}
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