This paper investigates how effective internal control protects shareholders' welfare in the context of corporate tax avoidance. Prior literature documents a positive association between internal c...
本文研究了在企业避税背景下，有效的内部控制如何保护股东福利。先前的文献表明，内部c…
{"title":"How Internal Control Protects Shareholders' Welfare: Evidence from Tax Avoidance in China","authors":"Hsihui Chang, X. Dai, Yurun He, Maolin Wang","doi":"10.2308/jiar-19-046","DOIUrl":"https://doi.org/10.2308/jiar-19-046","url":null,"abstract":"This paper investigates how effective internal control protects shareholders' welfare in the context of corporate tax avoidance. Prior literature documents a positive association between internal c...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"19-39"},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42959135","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Russian regulatory environment offers a unique audit duality situation in which public companies receive two separate financial statement audits by the same audit firm: one based on Russian Acc...
{"title":"The Effect of Audit Duality on Audit Quality","authors":"Lawrence Chui, O. Kim, Byron J Pike","doi":"10.2308/jiar-19-523","DOIUrl":"https://doi.org/10.2308/jiar-19-523","url":null,"abstract":"The Russian regulatory environment offers a unique audit duality situation in which public companies receive two separate financial statement audits by the same audit firm: one based on Russian Acc...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"65-89"},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48824696","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Magnanelli, Nasta, and Raoli (2020) examine the relation between female director presence on corporate boards and firm performance in Italy. Using the mandatory gender quota law that was introduced in Italy as an exogenous shock to the appointment of female directors on corporate boards, they find evidence that female directors on the board are associated with better firm performance, especially for family owned firms. However, how this study is positioned within the literature is unclear. My discussion is centered on this ambiguity. JEL Classifications: G3; M1.
{"title":"Discussion of Do Female Directors on Corporate Boards Make a Difference in Family Owned Businesses?","authors":"C. Karuna","doi":"10.2308/jiar-2020-002","DOIUrl":"https://doi.org/10.2308/jiar-2020-002","url":null,"abstract":"\u0000 Magnanelli, Nasta, and Raoli (2020) examine the relation between female director presence on corporate boards and firm performance in Italy. Using the mandatory gender quota law that was introduced in Italy as an exogenous shock to the appointment of female directors on corporate boards, they find evidence that female directors on the board are associated with better firm performance, especially for family owned firms. However, how this study is positioned within the literature is unclear. My discussion is centered on this ambiguity.\u0000 JEL Classifications: G3; M1.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"163-166"},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47004960","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper provides an in-depth analysis of financial information related to hedge accounting in European banks from 2005-2014. We show that both "as-if" earnings and "as-if" book values excluding ...
{"title":"The Information Content of Hedge Accounting—Evidence from the European Banking Industry","authors":"Tami Dinh, Barbara Seitz","doi":"10.2308/jiar-18-045","DOIUrl":"https://doi.org/10.2308/jiar-18-045","url":null,"abstract":"This paper provides an in-depth analysis of financial information related to hedge accounting in European banks from 2005-2014. We show that both \"as-if\" earnings and \"as-if\" book values excluding ...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"91-115"},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47959515","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper investigates the effect of short selling threat on managers' earnings management choices in an international setting. Using data from 22 countries between 2003 and 2015, we find that sho...
{"title":"Short-Selling Threats and Real Earnings Management—International Evidence","authors":"Haiyan Jiang, Yafeng Qin, M. Bai","doi":"10.2308/jiar-19-042","DOIUrl":"https://doi.org/10.2308/jiar-19-042","url":null,"abstract":"This paper investigates the effect of short selling threat on managers' earnings management choices in an international setting. Using data from 22 countries between 2003 and 2015, we find that sho...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"117-140"},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48690763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The level of difficulty for U.S. analysts in the native language of a cross-listed firm increases their forecast errors. The association is decreased by analyst experience and analyst fluency in th...
{"title":"Lost in Translation? Analysts' Forecasts of Cross-Listed Firms","authors":"Hyunkwon Cho, Volkan Muslu, Minjae Koo","doi":"10.2308/jiar-19-503","DOIUrl":"https://doi.org/10.2308/jiar-19-503","url":null,"abstract":"The level of difficulty for U.S. analysts in the native language of a cross-listed firm increases their forecast errors. The association is decreased by analyst experience and analyst fluency in th...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"41-64"},"PeriodicalIF":1.2,"publicationDate":"2020-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47484242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
D. Broadstock, Xiaoqi Chen, C.S.Agnes Cheng, Wenli Huang
We investigate whether the aggregated political relations of a firm's top management team (TMT) add value to the firm's performance. We distinguish between the political relations that arise from T...
{"title":"The Value of Implicit Political Connections","authors":"D. Broadstock, Xiaoqi Chen, C.S.Agnes Cheng, Wenli Huang","doi":"10.2308/jiar-18-604","DOIUrl":"https://doi.org/10.2308/jiar-18-604","url":null,"abstract":"We investigate whether the aggregated political relations of a firm's top management team (TMT) add value to the firm's performance. We distinguish between the political relations that arise from T...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"1-18"},"PeriodicalIF":1.2,"publicationDate":"2020-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44384595","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Discussion of the Effect of National Culture on the Relationship between IFRS Adoption and Cost of Equity Capital","authors":"Brian M. Burnett","doi":"10.2308/jiar-10697","DOIUrl":"https://doi.org/10.2308/jiar-10697","url":null,"abstract":"","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"1-3"},"PeriodicalIF":1.2,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48631818","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT Oftentimes, research ideas in the international accounting field arise from the comparison of different contexts and from the curiosity to understand how different constructs work in vario...
通常，国际会计领域的研究思路源于对不同背景的比较，源于对不同结构在不同环境下如何工作的好奇。
{"title":"International Accounting Research: The Italian Context","authors":"G. Gotti, Marco Fasan","doi":"10.2308/jiar-18-080","DOIUrl":"https://doi.org/10.2308/jiar-18-080","url":null,"abstract":"ABSTRACT Oftentimes, research ideas in the international accounting field arise from the comparison of different contexts and from the curiosity to understand how different constructs work in vario...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"34 1","pages":"73-83"},"PeriodicalIF":1.2,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68991047","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT There is often conflict between disclosures and actions in corporate operations. One area of interest relates to the joint influence of tax avoidance and Corporate Social Responsibility on...
{"title":"Investors' Responses to Social Conflict between CSR and Corporate Tax Avoidance","authors":"David J. Emerson, Ling Yang, Ruilian Xu","doi":"10.2308/JIAR-18-050","DOIUrl":"https://doi.org/10.2308/JIAR-18-050","url":null,"abstract":"ABSTRACT There is often conflict between disclosures and actions in corporate operations. One area of interest relates to the joint influence of tax avoidance and Corporate Social Responsibility on...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"57-72"},"PeriodicalIF":1.2,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68990978","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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