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":null,"pages":null},"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":null,"pages":null},"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":null,"pages":null},"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":null,"pages":null},"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 : 2024-04-20DOI: 10.1080/09638180.2024.2341766
Xin Ding, Yixuan Kang, Fusheng Wang
{"title":"Penalties for Information Disclosure Violations and Independent Directors' Dissenting Behaviors at Director-Interlocked Firms: Spillover Effects Through Director Networks","authors":"Xin Ding, Yixuan Kang, Fusheng Wang","doi":"10.1080/09638180.2024.2341766","DOIUrl":"https://doi.org/10.1080/09638180.2024.2341766","url":null,"abstract":"","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140681818","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":null,"pages":null},"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":null,"pages":null},"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}
Pub Date : 2024-03-25DOI: 10.1080/09638180.2024.2325992
Mario Daniele, Prajakta Desai, Claudia Imperatore, Angela Pettinicchio
We examine whether retaining the former CEO as a board member has an impact on big bath accounting around CEO turnovers. Early evidence shows that when a CEO turnover occurs, the new CEO uses big b...
{"title":"Big Baths Around Turnovers: What Happens if the Former CEO Stays on Board?","authors":"Mario Daniele, Prajakta Desai, Claudia Imperatore, Angela Pettinicchio","doi":"10.1080/09638180.2024.2325992","DOIUrl":"https://doi.org/10.1080/09638180.2024.2325992","url":null,"abstract":"We examine whether retaining the former CEO as a board member has an impact on big bath accounting around CEO turnovers. Early evidence shows that when a CEO turnover occurs, the new CEO uses big b...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140322258","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}
This paper investigates the political determinants of informed insider trading using an international sample of firms from 28 countries. We show that insider trading in state-owned firms (SOEs) is ...
{"title":"Government Ownership and the Public Information Content of Insider Trading: International Evidence","authors":"MD Zakir Hossain, Man Duy (Marty) Pham, Sirimon Treepongkaruna, Jing Yu","doi":"10.1080/09638180.2024.2328143","DOIUrl":"https://doi.org/10.1080/09638180.2024.2328143","url":null,"abstract":"This paper investigates the political determinants of informed insider trading using an international sample of firms from 28 countries. We show that insider trading in state-owned firms (SOEs) is ...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140197049","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 : 2024-03-21DOI: 10.1080/09638180.2024.2321344
Peter Carey, Brigitte Eierle, Sven Hartlieb
This study investigates the relationship between audit staff satisfaction (measured by crowd-sourced employer reviews) and audit quality in the private client setting. In this setting, extrinsic in...
{"title":"Audit Staff Satisfaction and Audit Quality: Evidence from the Private Client Market Segment","authors":"Peter Carey, Brigitte Eierle, Sven Hartlieb","doi":"10.1080/09638180.2024.2321344","DOIUrl":"https://doi.org/10.1080/09638180.2024.2321344","url":null,"abstract":"This study investigates the relationship between audit staff satisfaction (measured by crowd-sourced employer reviews) and audit quality in the private client setting. In this setting, extrinsic in...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140197265","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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