Pub Date : 2024-08-21DOI: 10.1080/09638180.2024.2389125
Dane Pflueger, Jan Mouritsen
Analysts in venture capital (VC) organizations are important mediators in the entrepreneurial economy, operating as both ‘scouts’ and ‘coaches’ of early-stage ventures. Research shows that these an...
{"title":"Relational Work and Accounting: What Venture Capital Analysts Do with Accounting and Other Information in Situations of Uncertainty","authors":"Dane Pflueger, Jan Mouritsen","doi":"10.1080/09638180.2024.2389125","DOIUrl":"https://doi.org/10.1080/09638180.2024.2389125","url":null,"abstract":"Analysts in venture capital (VC) organizations are important mediators in the entrepreneurial economy, operating as both ‘scouts’ and ‘coaches’ of early-stage ventures. Research shows that these an...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"3 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142255457","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-08-21DOI: 10.1080/09638180.2024.2386144
John Li, Oliver Nnamdi Okafor
We examine how corporate tax outcomes, consisting of tax avoidance and tax risk, relate to the career outcomes of employees who work in the tax department. Using tax employee data obtained from the...
{"title":"Tax Employee Careers and Corporate Tax Outcomes*","authors":"John Li, Oliver Nnamdi Okafor","doi":"10.1080/09638180.2024.2386144","DOIUrl":"https://doi.org/10.1080/09638180.2024.2386144","url":null,"abstract":"We examine how corporate tax outcomes, consisting of tax avoidance and tax risk, relate to the career outcomes of employees who work in the tax department. Using tax employee data obtained from the...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"58 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142209971","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-29DOI: 10.1080/09638180.2024.2373209
Mohammad Hendijani Zadeh
We investigate whether regional social capital is associated with a company’s discretionary disclosures of non-GAAP earnings. The US county level social capital is used to capture the informal supe...
{"title":"Regional Social Capital and Non-GAAP Earnings Disclosure","authors":"Mohammad Hendijani Zadeh","doi":"10.1080/09638180.2024.2373209","DOIUrl":"https://doi.org/10.1080/09638180.2024.2373209","url":null,"abstract":"We investigate whether regional social capital is associated with a company’s discretionary disclosures of non-GAAP earnings. The US county level social capital is used to capture the informal supe...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"129 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141932614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.1080/09638180.2024.2362681
Per Nikolaj Bukh, Amalie Ringgaard, Niels Sandalgaard
This study examines how budgeting and forecasting are used in a bank that abandoned the corporate budget but later reintroduced it. Although companies that implement Beyond Budgeting may reintroduc...
{"title":"Moving beyond Beyond Budgeting: A Case Study of the Dynamic Interrelationships between Budgets and Forecasts","authors":"Per Nikolaj Bukh, Amalie Ringgaard, Niels Sandalgaard","doi":"10.1080/09638180.2024.2362681","DOIUrl":"https://doi.org/10.1080/09638180.2024.2362681","url":null,"abstract":"This study examines how budgeting and forecasting are used in a bank that abandoned the corporate budget but later reintroduced it. Although companies that implement Beyond Budgeting may reintroduc...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"362 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141547650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-06-25DOI: 10.1080/09638180.2024.2363444
Hyungjin Cho, Ahrum Choi, Taejin Jung
This study examines whether Chief Executive Officers’ (CEOs) incentives to rely on peers’ investments vary over their tenure at a firm. Newly appointed CEOs (hereinafter ‘early-tenure CEOs’) often ...
{"title":"Peer Effects in Investment: Evidence from Early-tenure CEOs","authors":"Hyungjin Cho, Ahrum Choi, Taejin Jung","doi":"10.1080/09638180.2024.2363444","DOIUrl":"https://doi.org/10.1080/09638180.2024.2363444","url":null,"abstract":"This study examines whether Chief Executive Officers’ (CEOs) incentives to rely on peers’ investments vary over their tenure at a firm. Newly appointed CEOs (hereinafter ‘early-tenure CEOs’) often ...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"38 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141523260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-06-25DOI: 10.1080/09638180.2024.2364785
Lei Zhang, Kiridaran Kanagaretnam
We examine the relationship between climate disasters and analysts’ earnings forecasts in the United States. We find that climate disasters are associated with deteriorated analyst forecast propert...
我们研究了美国气候灾害与分析师盈利预测之间的关系。我们发现，气候灾害与分析师预测能力的下降有关。
{"title":"Climate Disasters and Analysts’ Earnings Forecasts: Evidence from the United States","authors":"Lei Zhang, Kiridaran Kanagaretnam","doi":"10.1080/09638180.2024.2364785","DOIUrl":"https://doi.org/10.1080/09638180.2024.2364785","url":null,"abstract":"We examine the relationship between climate disasters and analysts’ earnings forecasts in the United States. We find that climate disasters are associated with deteriorated analyst forecast propert...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"78 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141501898","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-05-12DOI: 10.1080/09638180.2024.2347638
Christian Schnieder, Ivo Schedlinsky, Friedrich Sommer, Arnt Wöhrmann
Using a real-effort experiment, we investigate individuals’ simultaneous decisions regarding how much effort to exert and how to allocate this effort when working on a productive task (productive e...
{"title":"The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort","authors":"Christian Schnieder, Ivo Schedlinsky, Friedrich Sommer, Arnt Wöhrmann","doi":"10.1080/09638180.2024.2347638","DOIUrl":"https://doi.org/10.1080/09638180.2024.2347638","url":null,"abstract":"Using a real-effort experiment, we investigate individuals’ simultaneous decisions regarding how much effort to exert and how to allocate this effort when working on a productive task (productive e...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"31 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140942104","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-22DOI: 10.1080/09638180.2024.2338513
Subhash Abhayawansa, Mark Aleksanyan, Kenneth Lee
Our study addresses the complex processes by which actors in the market for information reposition themselves and recalibrate their work in response the introduction of the Markets in Financial Ins...
我们的研究探讨了信息市场的参与者为应对金融保险市场的引入而重新定位和调整其工作的复杂过程。
{"title":"Disruption in the Market for Information: MiFID II and Investor Relations","authors":"Subhash Abhayawansa, Mark Aleksanyan, Kenneth Lee","doi":"10.1080/09638180.2024.2338513","DOIUrl":"https://doi.org/10.1080/09638180.2024.2338513","url":null,"abstract":"Our study addresses the complex processes by which actors in the market for information reposition themselves and recalibrate their work in response the introduction of the Markets in Financial Ins...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"206 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140634250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-08DOI: 10.1080/09638180.2024.2329232
Bum-Joon Kim, Tae Sik Ahn, Youn-Sik Choi, Jeong-Hoon Hyun
This study investigates the effect of performance measure characteristics―comparability and discriminability―on performance measure discontinuance. Relative performance evaluation using comparable ...
{"title":"The Effect of Performance Measure Comparability and Discriminability on Measure Discontinuance","authors":"Bum-Joon Kim, Tae Sik Ahn, Youn-Sik Choi, Jeong-Hoon Hyun","doi":"10.1080/09638180.2024.2329232","DOIUrl":"https://doi.org/10.1080/09638180.2024.2329232","url":null,"abstract":"This study investigates the effect of performance measure characteristics―comparability and discriminability―on performance measure discontinuance. Relative performance evaluation using comparable ...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"57 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140579910","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-25DOI: 10.1080/09638180.2024.2330089
Alessandro Ghio, Zeila Occhipinti, Roberto Verona
This paper presents the findings of a systematic literature review to identify research trends and future research opportunities focusing on how diversity is considered in the accounting literature...
{"title":"The Consideration of Diversity in the Accounting Literature: A Systematic Literature Review","authors":"Alessandro Ghio, Zeila Occhipinti, Roberto Verona","doi":"10.1080/09638180.2024.2330089","DOIUrl":"https://doi.org/10.1080/09638180.2024.2330089","url":null,"abstract":"This paper presents the findings of a systematic literature review to identify research trends and future research opportunities focusing on how diversity is considered in the accounting literature...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"32 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140298478","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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