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Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与保证标准(FRAS)加拿大角
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-09-13 DOI: 10.1111/1911-3838.12344
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引用次数: 0
Headline Impression Management in the Earnings Press Releases of TSX Venture Exchange Firms* 多伦多证券交易所创业板公司盈利新闻稿中的标题印象管理*
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-09-11 DOI: 10.1111/1911-3838.12347
Alisher Mansurov, Merridee Bujaki, Bruce McConomy

This paper explores firms traded on the Toronto Stock Exchange (TSX) Venture Exchange and their voluntary disclosure practices by focusing on earnings press releases (EPRs). We compare the characteristics of EPR issuers and non-issuers and investigate how the former group uses headline impression management in their EPRs to highlight firm performance. More precisely, we examine emphasis and tone management techniques in the headlines of over 1,300 EPRs by TSX Venture Exchange (TSX-V) firms. Our results show that the main determinants of the EPR disclosure choice are the achievement of positive revenue, an increasing trend in firm market value, and industry type. We find that EPR issuers reinforce and repeat positive results in the headlines of EPRs and use positive tone management to highlight positive financial performance. Our results confirm the association between firm performance and strategic placement of performance results, while illustrating that the strength of this association varies by industry and by EPR characteristics such as EPR length and numerical intensity. Overall, this paper sheds light on TSX-V firms, their disclosure practices, and potential violations of recommendations from regulators regarding avoiding exaggerated or promotional language in press releases.

本文探讨了在多伦多证券交易所(TSX)风险交易所交易的公司及其自愿披露实践,重点关注收益新闻稿(epr)。我们比较了EPR发行者和非发行者的特点,并调查了前者如何在其EPR中使用标题印象管理来突出公司绩效。更准确地说,我们检查强调和语气管理技术在超过1300个epr的标题由TSX风险交易所(TSX- v)公司。研究结果表明,决定企业环境责任披露选择的主要因素是企业实现正收益、企业市值增长趋势和行业类型。我们发现,EPR发行人在EPR的标题中强调和重复积极的结果,并使用积极的基调管理来突出积极的财务业绩。我们的研究结果证实了企业绩效与绩效结果的战略布局之间的关联,同时说明了这种关联的强度因行业和EPR特征(如EPR长度和数值强度)而异。总体而言,本文揭示了TSX-V公司,他们的披露做法,以及可能违反监管机构关于避免在新闻稿中使用夸大或促销语言的建议。
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引用次数: 0
Practice Makes Better: Using Immersive Cases to Improve Student Performance on Day 1 of the Common Final Examination* 熟能生巧:使用身临其境的案例来提高学生在普通期末考试第一天的表现†
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-08-27 DOI: 10.1111/1911-3838.12345
Pascale Lapointe-Antunes, Barbara Sainty

In the context of an accredited CPA program, we investigate whether an immersive case delivered over several weeks in a team-based environment in the Performance Management elective module improves student performance on Day 1 examinations and whether all students benefit equally from the immersive case. Results show that using an immersive case prior to Capstone 1 significantly improves student performance on practice Day 1 examinations and Day 1 of the Common Final Examination (CFE). Although high-ability students and non-English-as-a-second-language (ESL) students with co-op experience perform better regardless of whether an immersive case is used, ESL students benefit from using an immersive case when evaluating performance on Day 1 of the CFE. In addition, spending six to eight weeks preparing extensively for the CFE after graduate classes end in July seems to contribute to closing performance gaps between students. This study benefits the education process by identifying a tool that educators can use to improve performance on the CFE. It provides insights that may prove useful to CPA Canada and accredited post-secondary institutions as they revamp their programs to align with Competency Map 2.0.

在注册会计师项目的背景下,1我们调查了在绩效管理选修模块中,在团队环境中持续数周的沉浸式案例是否能提高学生在第一天考试中的表现,以及是否所有学生都能平等地从沉浸式案例中受益。结果表明,在Capstone 1之前使用沉浸式案例可以显著提高学生在练习第一天考试和普通期末考试(CFE)第一天的表现。尽管无论是否使用沉浸式案例,有合作经验的高能力学生和非英语第二语言(ESL)学生的表现都更好,但ESL学生在评估CFE第一天的表现时,从使用沉浸式病例中受益。此外,在7月研究生课程结束后,花六到八周的时间为CFE做广泛的准备,似乎有助于缩小学生之间的成绩差距。这项研究通过确定一种教育工作者可以用来提高CFE成绩的工具,有利于教育过程。它提供的见解可能对加拿大注册会计师协会和经认可的中学后机构有用,因为他们修改了自己的课程以符合能力图2.0。本文受版权保护。保留所有权利。
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引用次数: 0
Form-Based Practices and Counter-Conduct in the Banking Industry* 银行业基于形式的实践和反行为
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-08-07 DOI: 10.1111/1911-3838.12343
Gajindra Maharaj

This paper adopts a governmentality framing to examine how form-based practices and counter-conduct measures that permeate the banking industry are employed by bank executives who wish to be governed differently in a way that results in the control of customer conduct. Using the data set of the HSBC Case History Hearing released by the US Senate Permanent Subcommittee on Investigations on July 17, 2012, the paper shows how rationalities, programs, and technologies of governance are reproblematized, resulting in changed program policies and technologies. The study also makes two contributions to the literature. First, the paper contributes to our understanding of form-based practices in the banking industry as a governance mechanism—specifically, how particular practices such as risk management, staff training, and customer training can be coupled with counter-conduct to circumvent the rules. And second, by looking at rationalities, programs, and technologies, the paper suggests how executives problematize issues in a manner that leads to program changes and to changes in the governmental technologies that depart from the overarching rationalities of the industry.

本文采用治理框架来研究银行高管如何采用渗透到银行业的基于形式的做法和反行为措施,他们希望以不同的方式进行治理,从而控制客户行为。利用美国参议院常设调查小组委员会于2012年7月17日发布的汇丰案例历史听证会的数据集,该论文展示了治理的合理性、程序和技术是如何被重新问题化的,从而导致程序政策和技术的改变。这项研究也对文献做出了两方面的贡献。首先,本文有助于我们理解银行业作为一种治理机制的基于形式的实践,特别是风险管理、员工培训和客户培训等特定实践如何与反行为相结合来规避规则。其次,通过考察合理性、计划和技术,本文建议高管们如何以一种导致计划变化和政府技术变化的方式来解决问题,从而偏离行业的总体合理性。这篇文章受版权保护。保留所有权利。
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引用次数: 0
Exploring the Impacts of the COVID-19 Pandemic on Productivity: A Study of Accounting Faculty Who Are Caregivers of Children* 探索新冠肺炎疫情对生产力的影响:对照顾儿童的会计教师的研究†
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-06-20 DOI: 10.1111/1911-3838.12341
Sara Wick, Camillo Lento

This study explores how the COVID-19 pandemic affected the productivity of accounting faculty who identify as caregivers of children. We examine the effects on caregivers of children because of the significant shift in the family-work interface that resulted from remote working and learning. We draw on existing family-work conflict research to develop four hypotheses that explore why the productivity of accounting faculty who are caregivers of children might be affected differently during the pandemic than that of accounting faculty who are non-caregivers of children. We surveyed accounting faculty primarily across Canada and the United States. We find that accounting faculty caring for children during the pandemic experienced reduced research, teaching, and service productivity because of increased family-work conflict and depletion. We supplement our main findings with an analysis of open-ended questions to further understand productivity changes and supports for research, teaching, and service. Our study contributes to research examining family-work conflict, employee productivity, and the accounting profession by making practical recommendations for providing targeted support for caregivers of children during times of crisis.

本研究探讨了COVID-19大流行如何影响作为儿童照顾者的会计教师的生产力。我们研究了由于远程工作和学习导致的家庭工作界面的重大转变对儿童照顾者的影响。我们利用现有的家庭工作冲突研究,提出了四个假设,探讨为什么在大流行期间,照顾儿童的会计教师的生产力可能会受到不同于不照顾儿童的会计教师的生产力的影响。我们主要调查了加拿大和美国的会计学院。我们发现,由于家庭工作冲突和耗损增加,在大流行期间照顾儿童的会计教师的研究、教学和服务生产力下降。我们通过对开放式问题的分析来补充我们的主要发现,以进一步了解生产力的变化以及对研究、教学和服务的支持。我们的研究有助于研究家庭工作冲突、员工生产力和会计专业,为在危机时期为儿童照顾者提供有针对性的支持提供实用建议。
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引用次数: 0
Growth and Nongrowth Capital Investments and Future Performance* 增长与非增长资本投资及未来业绩*
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-06-20 DOI: 10.1111/1911-3838.12342
Ling Chu, Robert Mathieu, Chima Mbagwu

Most studies on the impact of capital expenditure on future performance use the aggregate capital expenditure disclosed in the cash flow statement. In this study, however, we distinguish between growth capital investments (that increase production capacity) from nongrowth capital investments (that only maintain or reduce current capacity). For growth capital investments, we document a negative association with year-ahead performance, which becomes positive in the subsequent year. For nongrowth capital investments, we observe a non-negative association with year-ahead performance. For nongrowth capital investments, we document a positive association, suggesting that the divestment is beneficial. That is, firms are likely disposing of nonproductive assets. Our results suggest that disclosing the nature of capital investments is important to better assess the future impact of a firm's investment decisions.

大多数关于资本支出对未来绩效影响的研究使用现金流量表中披露的总资本支出。然而,在本研究中,我们区分了增长资本投资(增加生产能力)和非增长资本投资(仅维持或减少当前产能)。对于增长型资本投资,我们记录了与年度业绩的负相关,在随后的一年变为正相关。对于非增长资本投资,我们观察到与年度业绩呈非负相关。对于非增长资本投资,我们记录了一个正相关,表明撤资是有益的。也就是说,企业可能在处置非生产性资产。我们的研究结果表明,披露资本投资的性质对于更好地评估公司投资决策的未来影响非常重要。
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引用次数: 0
Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与保证标准(FRAS)加拿大角
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-06-19 DOI: 10.1111/1911-3838.12338
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引用次数: 0
Impacts of COVID-19 on Women and/or Caregivers in Accounting Academia at Canadian Postsecondary Institutions and Suggestions Moving Forward: A Commentary* 2019冠状病毒病对加拿大中等教育机构会计学院女性和/或护理人员的影响和未来的建议:评论*
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-06-08 DOI: 10.1111/1911-3838.12340
Lindsay McLachlan

This commentary provides insights on the issues faced by women and/or caregivers in accounting academia at Canadian postsecondary institutions during the COVID-19 pandemic. Personal reflections from 23 contributors across Canada were compiled and analyzed using thematic content analysis. Results show that COVID-19 has adversely impacted research, teaching, and other areas of work and life for this demographic. Research stopped or slowed, lower productivity was experienced, concerns over academic integrity increased, interactions with students decreased, academics left the profession, mental health was adversely impacted, and academics lost dedicated work time. In addition, the contributors provide suggestions to address these issues moving forward to help equity-seeking groups. Suggestions include support from postsecondary institutions at all levels, additional funding, adjustments to tenure and promotion criteria, and the option for a reduced workload.

本评论就2019冠状病毒病大流行期间加拿大高等教育机构会计学术界女性和/或护理人员面临的问题提供了见解。来自加拿大各地的23位贡献者的个人反思进行了汇编和分析,使用主题内容分析。结果显示,COVID-19对这一人群的研究、教学以及其他工作和生活领域产生了不利影响。研究停止或减缓,生产力下降,对学术诚信的担忧增加,与学生的互动减少,学者离开了这个职业,心理健康受到不利影响,学者失去了专门的工作时间。此外,作者还提供了解决这些问题的建议,以帮助寻求股权的团体。建议包括各级专上院校的支持、额外拨款、调整任期和晋升标准,以及选择减少工作量。
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引用次数: 0
Service Recovery via Twitter: An Exploration of Responses to Consumer Complaints* 通过Twitter进行服务恢复:对消费者投诉回应的探索
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-06-08 DOI: 10.1111/1911-3838.12339
Doga Istanbulluoglu, Seda Oz

The online response to customer complaints (i.e., service recovery) is a central feature of modern organizations' customer-focused performance management systems. Motivated by the lack of descriptive information related to complaint handling that can be used in assessing managerial performance, we collect organizations' responses to consumer complaints via Twitter and apply Zemke and Schaaf's (1990) traditional service recovery model to explore these. We collected 10,305 tweets that describe the use of Twitter for service recovery by organizations across four industries: airlines, casual dining chain restaurants, hotels, and fast-food restaurants. The findings show that in our sample, the traditional service recovery model with five service recovery elements (apology, urgent reinstatement, empathy, symbolic atonement, and follow-up) is implemented to various degrees. Furthermore, we identify three additional service recovery elements not previously discussed by prior research: channel transfer, feedback acknowledgment, and information request. Our findings have research implications and highlight the importance of incorporating online customer complaints into managerial performance systems.

在线响应客户投诉(即服务恢复)是现代组织以客户为中心的绩效管理系统的核心特征。由于缺乏可用于评估管理绩效的与投诉处理相关的描述性信息,我们通过Twitter收集组织对消费者投诉的回应,并应用Zemke和Schaaf(1990)的传统服务恢复模型来探索这些。我们收集了10305条推文,这些推文描述了四个行业的组织使用Twitter进行服务恢复的情况:航空公司、休闲连锁餐厅、酒店和快餐店。研究结果表明,在我们的样本中,传统的服务补救模式有五个服务补救要素(道歉、紧急恢复、移情、象征性补偿和跟进)得到了不同程度的实施。此外,我们确定了先前研究中未讨论的三个额外的服务恢复要素:渠道转移、反馈确认和信息请求。我们的研究结果具有研究意义,并强调了将在线客户投诉纳入管理绩效系统的重要性。
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引用次数: 0
A Knowledge Synthesis of Anti-Black Racism in Accounting Research*† 反黑人种族主义在会计研究中的知识综合
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-05-04 DOI: 10.1111/1911-3838.12336
Akolisa Ufodike, Inya Egbe, Bridget Efeoghene Ogharanduku, Temitope Edward Akinyemi

This structured literature review synthesizes studies that have investigated questions related to anti-Black racism—namely, the discrimination and marginalization of Black people—in the accountancy literature and identifies opportunities for future research. This study is part of a larger research project that reviewed 161 articles and identified four themes relevant to accounting research on discrimination in general: anti-Black racism, imperialism and postcolonialism, intersectionality, and diversity. Based on the 25 anti-Black racism articles reviewed, this paper finds four key subthemes: demand for accountancy services and racial discrimination in accountancy practice, the racialization of professional accounting qualifications, Black professionals in academia, and the supply-side fallacy. Furthermore, because studies at the intersection of anti-Black racism and accounting are limited, this study proposes future research directions that will advance knowledge on various topics related to anti-Black racism.

这篇结构化的文献综述综合了调查反黑人种族主义问题的研究,即在会计文献中对黑人的歧视和边缘化,并确定了未来研究的机会。这项研究是一个更大的研究项目的一部分,该项目审查了161篇文章,并确定了四个与歧视会计研究相关的主题:反黑人种族主义、帝国主义和后殖民主义、交叉性和多样性。基于对25篇反黑人种族主义文章的回顾,本文发现了四个关键的子主题:会计服务需求和会计实践中的种族歧视、专业会计资格的种族化、学术界的黑人专业人员和供给侧谬误。此外,由于反黑人种族主义与会计交叉的研究有限,本研究提出了未来的研究方向,将推动对反黑人种族主义相关的各种主题的认识。
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引用次数: 0
期刊
Accounting Perspectives
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