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Editorial Policy 编辑政策
The International Journal of Accounting
Pub Date : 2017-06-01 DOI: 10.1016/S0020-7063(17)30218-2
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引用次数: 0
Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China 自愿披露内部控制缺陷与盈余质量:来自中国的证据
The International Journal of Accounting
Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.007
Xu-dong Ji , Wei Lu , Wen Qu

Using a sample of 1059 listed firms that voluntarily provide internal control reports in the period 2010–2011, this paper investigates the relationship between voluntary disclosure of internal control weaknesses (ICWs) and earnings quality in China. Our results show that earnings quality, measured by absolute discretionary accruals, is significantly associated with voluntary disclosure of ICWs. Furthermore, our results demonstrate that both accounting-related and non-accounting-related ICWs affect earnings quality. This study contributes to the internal control literature by extending the evidence for ICW disclosure to an emerging economy and examining the impact of disclosure of different types of ICWs on earnings quality. This study demonstrates that the control of non-accounting-related ICWs is critical for enterprise risk management.

本文以2010-2011年自愿提供内部控制报告的1059家中国上市公司为样本，研究了自愿披露内部控制缺陷与盈余质量之间的关系。我们的研究结果表明，以绝对可支配应计利润衡量的盈余质量与自愿披露icw显著相关。此外，我们的研究结果表明，会计相关和非会计相关的国际收支都会影响盈余质量。本研究通过将ICW披露的证据扩展到新兴经济体，并研究不同类型的ICW披露对盈余质量的影响，为内部控制文献做出了贡献。本研究表明，控制非会计相关的国际收支对于企业风险管理至关重要。
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引用次数: 40
Political Connections and Related Party Transactions: Evidence from Indonesia 政治关系和关联方交易:来自印度尼西亚的证据
The International Journal of Accounting
Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.004
Ahsan Habib , Abdul Haris Muhammadi , Haiyan Jiang

This paper examines whether politically connected firms use related party transactions as a tunneling mechanism in Indonesia. We further investigate whether the presence of tunneling compels managers to manage earnings to conceal such expropriation of resources. Our study is motivated by conflicting evidence in the extant literature about the role of political connections and related party transactions. Using data from Indonesia, we document that politically connected firms use related party loans to tunnel resources, and that this effect is more pronounced for firms with government connections. We further document that politically connected firms manage earnings to conceal their tunneling activities. By documenting the role of related party transactions as a specific channel through which connected firms expropriate resources, we enrich the political connection and related party transactions literature.

本文考察了印尼政治关联企业是否将关联方交易作为一种隧道机制。我们进一步调查是否存在隧道迫使管理者管理盈余，以掩盖这种资源的征用。我们研究的动机是现有文献中关于政治关系和关联方交易作用的相互矛盾的证据。利用印度尼西亚的数据，我们证明了有政治关系的公司使用关联方贷款来挖掘资源，并且这种影响在有政府关系的公司中更为明显。我们进一步证明，有政治关系的公司管理收益以掩盖其隧道活动。通过记录关联交易作为关联企业征用资源的特定渠道的作用，我们丰富了政治关联和关联交易的文献。
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引用次数: 87
Editorial Policy 编辑政策
The International Journal of Accounting
Pub Date : 2017-03-01 DOI: 10.1016/S0020-7063(17)30123-1
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引用次数: 0
How Does Being Public Affect Firm Investment? Further Evidence from China 上市如何影响企业投资?来自中国的进一步证据
The International Journal of Accounting
Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.006
Min Xiao, Jiaxing You, Jingwen Zhao

What role does the stock market play in the allocation of capital? Few studies have examined how being public affects firm investment in emerging markets. This study fills this gap by comparing investment behavior in public and private Chinese firms over the period 2004–2010. We find an overall improved capital allocation of public firms relative to private firms in China. By disentangling the financial constraints effect from the agency effect, we show that public firms are less likely to underinvest when there is cash flow insufficiency and more likely to overinvest when there is free cash flow. We conclude that both effects coexist and that whether or not being public improves investment behavior depends on the net effect of loosening financial constraints and worsening agency conflicts. Further examination shows that financial information plays a limited role in these effects, implying that the association between being public and firm investment may not be attributed to information asymmetry but, rather, institutional arrangement in China.

股票市场在资本配置中扮演什么角色?很少有研究考察上市如何影响企业在新兴市场的投资。本研究通过比较2004-2010年间中国上市公司和民营公司的投资行为填补了这一空白。我们发现，相对于民营企业，中国上市公司的资本配置总体上有所改善。通过将财务约束效应从代理效应中分离出来，我们发现当现金流不足时，上市公司不太可能投资不足，而当自由现金流充足时，上市公司更有可能过度投资。我们的结论是，这两种效应是共存的，上市是否改善投资行为取决于放松金融约束和加剧代理冲突的净效应。进一步的研究表明，财务信息在这些效应中发挥的作用有限，这意味着上市与企业投资之间的联系可能不是信息不对称，而是中国的制度安排。
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引用次数: 4
Response to Discussion of “How Does Being Public Affect Firm Investment? Further Evidence from China” 对“上市如何影响企业投资”讨论的回应?来自中国的进一步证据”
The International Journal of Accounting
Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.011
Min Xiao, Jiaxing You, Jingwen Zhao
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引用次数: 1
国际财务报告准则在一个全球性的世界，国际和关键的角度对会计:论文在荣誉教授雅克·理查德。Didier Bensadon和Nicolas Praquin(编)，2016,Cham，瑞士:施普林格International Publishing， (18 + 434 pp， $179.00/€160.49,ISBN 978-3-319-28223-7)
The International Journal of Accounting
Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.008
Cătălin Albu
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引用次数: 0
Discussion of “How Does Being Public Affect Firm Investment? Further Evidence from China” “上市如何影响企业投资?”来自中国的进一步证据”
The International Journal of Accounting
Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.005
Zhihong Chen
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引用次数: 1
品牌价值，Luc Paugam、Paul André、Henri Philippe和Roula Harfouche，Routledge，美国/英国，2016年，xix+184页，135.21欧元，114.36欧元，ISBN 978-1-1389-3382-8。
The International Journal of Accounting
Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.009
Alexander Himme
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引用次数: 0
书评《转变治理》，M.Aluchna，G.Aras（编辑），Routledge，纽约（2015），（248页，95，96美元/70英镑，ISBN 978-1-4724-5201-6）
The International Journal of Accounting
Pub Date : 2017-03-01 DOI: 10.1016/j.intacc.2017.01.003
María Gutiérrez Urtiaga
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引用次数: 0
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