Pub Date : 2024-02-09DOI: 10.1080/09638180.2024.2303971
Iftekhar Hasan, Panagiotis Karavitis, Pantelis Kazakis, Woon Sau Leung
This paper examines the relation between corporate social responsibility (CSR) performance and tax–motivated income shifting. Using a profit–shifting measure estimated from multinational enterprise...
{"title":"Corporate Social Responsibility and Profit Shifting","authors":"Iftekhar Hasan, Panagiotis Karavitis, Pantelis Kazakis, Woon Sau Leung","doi":"10.1080/09638180.2024.2303971","DOIUrl":"https://doi.org/10.1080/09638180.2024.2303971","url":null,"abstract":"This paper examines the relation between corporate social responsibility (CSR) performance and tax–motivated income shifting. Using a profit–shifting measure estimated from multinational enterprise...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"193 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139769459","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 : 2024-02-05DOI: 10.1080/09638180.2024.2311101
Shana M. Clor-Proell, Shannon Garavaglia, Lisa Koonce, Jane Thayer
As standard setters deliberate the accounting for intangibles, the idea of establishing a default useful life with an option to deviate could reduce the costs and complexities inherent in estimatin...
{"title":"The Power of the Default: Investors’ Reactions to Default Amortization Periods and Deviations Therefrom","authors":"Shana M. Clor-Proell, Shannon Garavaglia, Lisa Koonce, Jane Thayer","doi":"10.1080/09638180.2024.2311101","DOIUrl":"https://doi.org/10.1080/09638180.2024.2311101","url":null,"abstract":"As standard setters deliberate the accounting for intangibles, the idea of establishing a default useful life with an option to deviate could reduce the costs and complexities inherent in estimatin...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"148 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139769203","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 : 2024-01-29DOI: 10.1080/09638180.2024.2301932
KoEun Park
Climate disasters not only impose substantial economic costs on firms that are directly exposed, but they also generate significant externalities. In this study, I examine how climate disasters hit...
{"title":"Spillover Effect of Climate Disaster for Management Forecast","authors":"KoEun Park","doi":"10.1080/09638180.2024.2301932","DOIUrl":"https://doi.org/10.1080/09638180.2024.2301932","url":null,"abstract":"Climate disasters not only impose substantial economic costs on firms that are directly exposed, but they also generate significant externalities. In this study, I examine how climate disasters hit...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"21 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139588834","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 : 2024-01-09DOI: 10.1080/09638180.2023.2287725
Sebastian Eichfelder, Martin Jacob, Nadine Kalbitz, Kelly Wentland
We examine an international panel of domestic firms to quantify the degree to which conforming tax avoidance changes with statutory tax rates. We derive an estimation method that identifies conform...
{"title":"How Do Corporate Tax Rates Alter Conforming Tax Avoidance?","authors":"Sebastian Eichfelder, Martin Jacob, Nadine Kalbitz, Kelly Wentland","doi":"10.1080/09638180.2023.2287725","DOIUrl":"https://doi.org/10.1080/09638180.2023.2287725","url":null,"abstract":"We examine an international panel of domestic firms to quantify the degree to which conforming tax avoidance changes with statutory tax rates. We derive an estimation method that identifies conform...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"115 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139408703","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 : 2024-01-03DOI: 10.1080/09638180.2023.2298433
Arpine Maghakyan, Henry Jarva, Lasse Niemi, Jukka Sihvonen
This study focuses on the effects of digitalization on the auditing industry and the impact of audit partner expertise in digitalization on audit fees. Using data from listed U.S. companies between...
{"title":"The Effect of Audit Partner Digitalization Expertise on Audit Fees","authors":"Arpine Maghakyan, Henry Jarva, Lasse Niemi, Jukka Sihvonen","doi":"10.1080/09638180.2023.2298433","DOIUrl":"https://doi.org/10.1080/09638180.2023.2298433","url":null,"abstract":"This study focuses on the effects of digitalization on the auditing industry and the impact of audit partner expertise in digitalization on audit fees. Using data from listed U.S. companies between...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"6 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139376666","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 : 2023-12-22DOI: 10.1080/09638180.2023.2291408
R. Gibson Brandon, Matthias Sohn, Carmen Tanner, Alexander F. Wagner
{"title":"Earnings Management and the Role of Moral Values in Investing","authors":"R. Gibson Brandon, Matthias Sohn, Carmen Tanner, Alexander F. Wagner","doi":"10.1080/09638180.2023.2291408","DOIUrl":"https://doi.org/10.1080/09638180.2023.2291408","url":null,"abstract":"","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"50 2","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138945733","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 : 2023-12-18DOI: 10.1080/09638180.2023.2291405
Sebastian Firk, Yannik Gehrke, Sven Richter, Michael Wolff
Chief financial officers (CFOs) have become increasingly involved in strategic decisions. The literature has emphasized the potential benefits of this development, delineating CFOs as impartial adv...
{"title":"CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As","authors":"Sebastian Firk, Yannik Gehrke, Sven Richter, Michael Wolff","doi":"10.1080/09638180.2023.2291405","DOIUrl":"https://doi.org/10.1080/09638180.2023.2291405","url":null,"abstract":"Chief financial officers (CFOs) have become increasingly involved in strategic decisions. The literature has emphasized the potential benefits of this development, delineating CFOs as impartial adv...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"38 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138820606","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 : 2023-12-14DOI: 10.1080/09638180.2023.2265975
Stefan Anchev, Nicha Lapanan
We find that several well-documented underreaction-consistent stock return anomalies, such as those based on stocks’ earnings-to-price ratios, returns on assets and past returns, arise and persist ...
{"title":"Investor Base Size and Underreaction- Consistent Stock Return Anomalies","authors":"Stefan Anchev, Nicha Lapanan","doi":"10.1080/09638180.2023.2265975","DOIUrl":"https://doi.org/10.1080/09638180.2023.2265975","url":null,"abstract":"We find that several well-documented underreaction-consistent stock return anomalies, such as those based on stocks’ earnings-to-price ratios, returns on assets and past returns, arise and persist ...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"32 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138689007","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 : 2023-11-20DOI: 10.1080/09638180.2023.2281380
Naoki Futaesaku, Norio Kitagawa, Akinobu Shuto
We investigate whether bank monitoring based on private information in private debt reduces the reliance on public earnings information in public debt. We focus on Japanese main banks, which have a...
{"title":"Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks","authors":"Naoki Futaesaku, Norio Kitagawa, Akinobu Shuto","doi":"10.1080/09638180.2023.2281380","DOIUrl":"https://doi.org/10.1080/09638180.2023.2281380","url":null,"abstract":"We investigate whether bank monitoring based on private information in private debt reduces the reliance on public earnings information in public debt. We focus on Japanese main banks, which have a...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"13 6","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138503168","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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