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The role of other comprehensive income in analyst valuation: profitability, perception and performance 其他综合收益在分析师估值中的作用:盈利能力、认知和绩效
IF 1.9 Q2 BUSINESS, FINANCE Pub Date : 2024-09-12 DOI: 10.1108/arj-02-2024-0055
Ning Du, Jeffrey Byrne, Robert Knisley, Dwayne Powell, James Valentine

Purpose

This study aims to examine how financial analysts evaluate other comprehensive income (OCI) information with a focus on the information content and economic substance of OCI gain and loss.

Design/methodology/approach

This study conducted a 2 × 2 between-subject experiment by manipulating profitability (net profit or net loss) and OCI (OCI gain or loss). A total of 103 equity research analysts participated in the experiment.

Findings

The results show that when the company suffers a net loss, the presence of unrealized gain in OCI appears to cause concern for analysts, in that they assigned a lower valuation to the OCI gain company than the OCI loss company. However, in the cases where the company is profitable, analysts appeared to respond to the direction of OCI (i.e. gain or loss) and incorporated the directional information in their valuation judgment.

Originality/value

The experimental results complement prior archival research on OCI valuation. This study extends prior work on OCI’s decision usefulness, improves understanding of the impact of OCI on firm valuation and contributes to the ongoing debate about whether OCI is viewed as a performance measure. The findings indicate that the effect of OCI gains or losses is most pronounced when the company experiences a loss. During such instances, analysts may interpret a combination of net loss and OCI gain as a potential indicator of earnings management opportunities. Consequently, they may perceive it as a signal of deteriorating future financial performance.

目的本研究旨在探讨金融分析师如何评估其他综合收益(OCI)信息,重点关注 OCI 损益的信息内容和经济实质。设计/方法/途径本研究通过操纵盈利能力(净利润或净亏损)和 OCI(OCI 损益),进行了 2 × 2 的主体间实验。结果结果显示,当公司出现净亏损时,OCI 中未实现收益的存在似乎会引起分析师的担忧,因为他们给予 OCI 收益公司的估值低于 OCI 损失公司。然而,在公司盈利的情况下,分析师似乎会对 OCI 的方向(即收益或亏损)做出反应,并将方向信息纳入其估值判断中。这项研究扩展了之前关于OCI决策有用性的研究,加深了人们对OCI对公司估值影响的理解,并为目前关于是否将OCI视为业绩衡量指标的争论做出了贡献。研究结果表明,当公司出现亏损时,OCI 损益的影响最为明显。在这种情况下,分析师可能会将净亏损和 OCI 收益的组合解释为盈利管理机会的潜在指标。因此,他们可能认为这是未来财务业绩恶化的信号。
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引用次数: 0
Factors influencing readiness to implement digital audit among internal auditors of the Malaysian public sector 影响马来西亚公共部门内部审计师实施数字化审计准备程度的因素
IF 1.9 Q2 BUSINESS, FINANCE Pub Date : 2024-08-26 DOI: 10.1108/arj-01-2024-0033
Suhaiza Ismail, Norsyahida Mokhtar, Hawa Ahmad

Purpose

This paper aims to examine the factors that influence the readiness of public sector internal auditors of the Accountant General’s Department (AGD) in Malaysia to implement digital audit.

Design/methodology/approach

This study used an online questionnaire survey that was administered to a population of 124 internal auditors of the AGD, Malaysia. The readiness was measured in two ways: change commitment (CCOM) and change efficacy (CEFF), whereas the predictors of readiness encompass three factors: change valence, task knowledge and task availability. A partial least squares modelling using the SmartPLS 4 version was used to test the hypotheses.

Findings

The results reveal that change valence, task knowledge and task availability are positively significant factors influencing the CCOM of the AGD to implement digital audit. However, change valence is the only factor influencing CEFF.

Originality/value

This study offers useful empirical evidence on determinants of readiness to implement digital audit among internal auditors in the public sector, which is crucial towards supporting the Malaysian Government’s digital transformation agenda.

本文旨在研究影响马来西亚总会计师署(AGD)公共部门内部审计师实施数字审计的准备程度的因素。准备程度通过两种方式进行测量:变革承诺(CCOM)和变革效能(CEFF),而准备程度的预测因素包括三个因素:变革价值、任务知识和任务可用性。结果表明,变革价值、任务知识和任务可用性是影响 AGD 实施数字审计的 CCOM 的正向显著因素。原创性/价值本研究就公共部门内部审计师实施数字化审计的准备程度的决定因素提供了有用的经验证据,这对支持马来西亚政府的数字化转型议程至关重要。
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引用次数: 0
Does aural accounting improve the stakeholder relationship capability? 听觉会计能否改善利益相关者的关系能力?
IF 1.9 Q2 BUSINESS, FINANCE Pub Date : 2024-08-26 DOI: 10.1108/arj-03-2024-0116
Ali Nouri, Mehdi Safari Gerayli, Ebrahim Givaki, Ali Laalbar

Purpose

The aim of this study is to examine the effect of aural accounting (AA) on companies’ stakeholder relationship capability in the Iranian capital market.

Design/methodology/approach

In terms of methodology, this study adopts a mixed approach based on both inductive and deductive foundations. The goal is to develop a comprehensive theoretical framework regarding the feasibility and practical implementation of AA and to assess its impact on the ability to interact with stakeholders. In this research, the components of AA were identified through a meta-synthesis process. Subsequently, data on these variables were collected using a researcher-made questionnaire. Additionally, a standard questionnaire was used to measure the stakeholders' interaction capability. The study used partial least squares structural equation modeling for hypothesis testing. A total of 412 participants, consisting of financial managers and heads of accounting departments of capital market companies, were involved in hypothesis testing.

Findings

The results of this study indicate that AA has a significant and positive impact on companies’ stakeholder relationship capabilities. In other words, AA establishes a bidirectional flow of information, enabling companies to demonstrate a more appropriate response to the changing needs of their stakeholders.

Originality/value

To the best of the authors’ knowledge, this study represents the first research to present a framework for AA and examine its impact on companies' interaction capabilities with stakeholders. Consequently, the findings not only contribute to the expansion of theoretical literature in accounting and financial reporting but also provide multiple practical implications for capital market policymakers and standard setters regarding the potential consequences of AA.

本研究旨在探讨伊朗资本市场中听觉会计(AA)对公司利益相关者关系能力的影响。目的是就 AA 的可行性和实际实施制定一个全面的理论框架,并评估其对与利益相关者互动能力的影响。在本研究中,通过元综合过程确定了 AA 的组成部分。随后,使用研究人员自制的问卷收集了有关这些变量的数据。此外,还使用了一份标准问卷来测量利益相关者的互动能力。研究采用偏最小二乘结构方程模型进行假设检验。共有 412 名参与者参与了假设检验,其中包括资本市场公司的财务经理和会计部门负责人。研究结果本研究结果表明,AA 对公司的利益相关者关系能力有显著的积极影响。换句话说,AA 建立了一种双向信息流,使公司能够对利益相关者不断变化的需求做出更恰当的回应。 原创性/价值 据作者所知,本研究是首次提出 AA 框架并考察其对公司与利益相关者互动能力影响的研究。因此,研究结果不仅有助于扩展会计和财务报告方面的理论文献,还为资本市场决策者和准则制定者提供了有关 AA 潜在后果的多种实际意义。
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引用次数: 0
Does a CEO from a reputable university create a better working environment? Evidence from Indonesia 来自知名大学的首席执行官能创造更好的工作环境吗?印度尼西亚的证据
IF 1.9 Q2 BUSINESS, FINANCE Pub Date : 2024-08-01 DOI: 10.1108/arj-12-2023-0351
Siti Nur Aini, Sri Ningsih, Iman Harymawan, I Wayan Kartana

Purpose

This study aims to investigate whether CEOs who graduated from prestigious universities can provide a better-quality working environment.

Design/methodology/approach

Using a sample of 1,877 observations from all companies listed on the Indonesia Stock Exchange from 2019–2021, this research employs logistic OLS and coarsened exact matching (CEM) analyses to ensure robust results.

Findings

This study revealed that companies with CEOs who are alumni of a reputable university provide a high-quality working environment. These results are robust using the coarsened exact matching (CEM). Additional analyses exploring subindicators of working environment quality revealed that CEOs who have received an education from a reputable university have a better understanding of the importance of continuous education and training.

Practical implications

The findings of this study can provide guidance for managers and decision-makers in managing human resources and the work environment more effectively. By understanding the impact of high-quality education on leadership abilities in creating a supportive work environment, companies can be more strategic in recruiting and developing their leaders.

Originality/value

This study provides a unique contribution by providing empirical data on the quality of the working environment in Indonesia, specifically focusing on the role of CEOs from a reputable university as policy-makers, which has not been extensively explored in previous research.

目的本研究旨在调查毕业于名牌大学的首席执行官是否能提供更优质的工作环境。设计/方法/途径本研究以2019-2021年在印度尼西亚证券交易所上市的所有公司的1877个观测值为样本,采用逻辑OLS和粗化精确匹配(CEM)分析,以确保结果的稳健性。研究结果本研究显示,首席执行官为名牌大学校友的公司能提供优质的工作环境。使用粗化精确匹配分析(CEM)得出的结果是稳健的。探索工作环境质量子指标的其他分析表明,接受过知名大学教育的首席执行官对持续教育和培训的重要性有更好的理解。通过了解优质教育对领导能力的影响,从而创造一个支持性的工作环境,企业在招聘和培养领导人才时就能更具战略性。原创性/价值本研究提供了有关印度尼西亚工作环境质量的实证数据,特别关注了来自知名大学的首席执行官作为政策制定者的作用,从而做出了独特的贡献。
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引用次数: 0
Determinants and impact of production planning and control accounting techniques on competitiveness of manufacturing companies: a structural equation modelling approach 生产计划和控制会计技术对制造企业竞争力的决定因素和影响:结构方程建模方法
IF 2.4 Q2 BUSINESS, FINANCE Pub Date : 2024-07-17 DOI: 10.1108/arj-01-2023-0014
Babajide Oyewo, Mohammad Alta’any, Kolawole Adeyemi ALo, Negroes Tembo Dube
PurposeThis study aims to investigate four internal (organisational structure, quality of information technology, business strategy and market orientation) and two external (competition intensity and perceived environmental uncertainty) contextual factors affecting the use of production planning and control accounting techniques (PPC), as well as the impact of PPC usage on organisational competitiveness.Design/methodology/approachSeven major PPC techniques were investigated, namely: attribute costing, lifecycle costing, quality costing, target costing, value-chain costing, activity-based costing and activity-based management. By deploying a multi-informant strategy, a structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria.FindingsThe results, using structural equation modelling, show that market orientation is the strongest determinant of PPC usage. The inability of competition intensity and perceived environmental uncertainty to notably affect PPC usage suggests that external environmental pressure to use PPC is weak. Although PPC can engender organisational competitiveness, their interactive usage yields optimal results.Originality/valueThe study contributes to knowledge by: (i) presenting evidence that although PPC techniques can engender organisational competitiveness, it is their interactive usage that yields optimal results; (ii) empirically demonstrating that contextual factors influence PPC usage in line with the contingency theory; and (iii) validating the diffusion of innovation theory that organisations will typically deploy PPC techniques because of their relative advantage of improving organisational competitiveness.
本研究旨在调查影响生产计划与控制会计技术(PPC)使用的四个内部因素(组织结构、信息技术质量、业务战略和市场导向)和两个外部因素(竞争强度和感知的环境不确定性),以及生产计划与控制会计技术的使用对组织竞争力的影响。通过采用多信息源策略,使用结构化问卷从尼日利亚公开上市的制造公司的 129 名高级会计、财务和生产人员那里收集了调查数据。竞争强度和感知到的环境不确定性无法显著影响产品生产过程控制的使用,这表明使用产品生产过程控制的外部环境压力很小。虽然公私伙伴关系可提高组织竞争力,但两者的交互使用可产生最佳效果:(i) 提出证据表明,尽管公私伙伴关系技术可以提高组织竞争力,但互动使用才能产生最佳效果;(ii) 通过实证证明,环境因素会影响公私伙伴关系技术的使用,这与权变理论是一致的;(iii) 验证了创新扩散理论,即组织通常会部署公私伙伴关系技术,因为这些技术具有提高组织竞争力的相对优势。
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引用次数: 0
IFRS-9, expected loan loss provisioning and bank liquidity creation: early evidence IFRS-9、预期贷款损失准备金和银行流动性创造:早期证据
IF 1.9 Q2 BUSINESS, FINANCE Pub Date : 2024-07-16 DOI: 10.1108/arj-03-2024-0086
Saibal Ghosh

Purpose

The relevance of both microeconomic and macroeconomic factors in driving banks’ liquidity creation within a cross-country setup has been addressed in prior research. The purpose of this study is to explore whether and how the recent International Financial Reporting Standards-9 (IFRS-9) accounting standards affect this relationship.

Design/methodology/approach

The author exploits the staggered implementation of IFRS-9 across countries and use a difference-in-differences framework to tease out the causal impact.

Findings

The findings indicate that the enactment of IFRS-9 leads to an increase in asset-side liquidity creation and a decline of broadly similar magnitude in liability-side liquidity creation. As a result, total liquidity creation remains unaltered. Disaggregatedly, the evidence shows that all the key channels on the asset and liability side are instrumental in explaining this behaviour.

Originality/value

The author views this as one of the early studies in a cross-country setup to explore the interlinkage between IFRS-9 and bank liquidity creation. Since liquidity creation measure provides a comprehensive metric of liquidity supplied by banks to the market, the study seeks to inform the policy debate on the role of these recently instituted accounting standards on bank liquidity behaviour.

目的以往的研究已经探讨了微观经济和宏观经济因素在跨国环境下推动银行创造流动性的相关性。研究结果研究结果表明,《国际财务报告准则第 9 号》(IFRS-9)的颁布导致资产方流动性创造增加,而负债方流动性创造的下降幅度大致相同。因此,流动性创造总量保持不变。从分类来看,证据显示资产和负债端的所有关键渠道都有助于解释这种行为。 作者认为这是跨国背景下探讨《国际财务报告准则第 9 号》与银行流动性创造之间相互联系的早期研究之一。由于流动性创造的衡量标准提供了银行向市场供应流动性的综合指标,因此本研究旨在为有关这些新近制定的会计准则对银行流动性行为的作用的政策辩论提供信息。
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引用次数: 0
Identifying new earnings management components: a machine learning approach 识别新的收益管理要素:一种机器学习方法
IF 1.9 Q2 BUSINESS, FINANCE Pub Date : 2024-07-11 DOI: 10.1108/arj-10-2023-0304
Adel Almasarwah, Khalid Y. Aram, Yaseen S. Alhaj-Yaseen

Purpose

This study aims to apply machine learning (ML) to identify new financial elements managers might use for earnings management (EM), assessing their impact on the Standard Jones Model and modified Jones model for EM detection and examining managerial motives for using these components.

Design/methodology/approach

Using eXtreme gradient boosting on 23,310 the US firm-year observations from 2012 to2021, the study pinpoints nine financial variables potentially used for earnings manipulation, not covered by traditional accruals models.

Findings

Cost of goods sold and earnings before interest, taxes, depreciation and amortization are identified as the most significant for EM, with relative importances of 40.2% and 11.5%, respectively.

Research limitations/implications

The study’s scope, limited to a specific data set and timeframe, and the exclusion of some financial variables may impact the findings’ broader applicability.

Practical implications

The results are crucial for researchers, practitioners, regulators and investors, offering strategies for detecting and addressing EM.

Social implications

Insights from the study advocate for greater financial transparency and integrity in businesses.

Originality/value

By incorporating ML in EM detection and spotlighting overlooked financial variables, the research brings fresh perspectives and opens new avenues for further exploration in the field.

目的本研究旨在应用机器学习(ML)识别管理者可能用于收益管理(EM)的新财务要素,评估其对标准琼斯模型(Standard Jones Model)和修正琼斯模型(Modified Jones Model)的影响,并研究管理者使用这些要素的动机。研究结果销售成本和未计利息、税项、折旧及摊销前的利润被认定为对收益管理最重要的因素,其相对重要性分别为 40.2% 和 11.5%。研究的局限性/影响由于研究范围仅限于特定的数据集和时间范围,且排除了一些财务变量,因此可能会影响研究结果的广泛适用性。社会意义本研究的观点倡导提高企业的财务透明度和诚信度。原创性/价值通过将 ML 纳入 EM 检测并强调被忽视的财务变量,本研究带来了全新的视角,并为该领域的进一步探索开辟了新的途径。
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引用次数: 0
Can artificial intelligence produce a convincing accounting research article? 人工智能能写出令人信服的会计研究文章吗?
IF 1.9 Q2 BUSINESS, FINANCE Pub Date : 2024-07-09 DOI: 10.1108/arj-04-2023-0105
Elda du Toit

Purpose

This study aims to establish whether accounting research articles can be potentially generated by artificial intelligence. If artificial intelligence can produce quality work, the integrity of academic research may be compromised.

Design/methodology/approach

ChatGPT was used to create a paper on a meta-analysis of the relationship between sustainability reporting and value relevance. After the paper was generated, references had to be added by hand based on the citations created by ChatGPT. The paper was then presented as-is for review.

Findings

ChatGPT was able to create a relatively good-quality research paper that received two major revisions from independent specialists in the field of accounting and finance. Even though there is uncertainty regarding the appropriateness of all the references and the results cannot be confirmed, there is a risk that a reviewer may find the paper publishable because reviewers are not compelled to check references and the accuracy of results if proper methods were used that appear to be sufficient at face value.

Originality/value

Artificial intelligence for academic writing is still relatively new, and there is still significant uncertainty as to the impact it may have on scholarly research. This is especially problematic because artificial intelligence applications improve by the second.

目的本研究旨在确定会计研究文章是否有可能由人工智能生成。如果人工智能可以生成高质量的作品,那么学术研究的完整性可能会受到损害。设计/方法/途径使用 ChatGPT 创建了一篇关于可持续发展报告与价值相关性之间关系的荟萃分析论文。论文生成后,必须根据 ChatGPT 创建的引文手工添加参考文献。结果ChatGPT 创建了一篇质量相对较高的研究论文,并得到了会计和金融领域独立专家的两次重要修改。尽管所有参考文献的适当性存在不确定性,结果也无法确认,但审稿人仍有可能认为该论文可以发表,因为如果使用了适当的方法,从表面上看已经足够,审稿人就没有必要检查参考文献和结果的准确性。原创性/价值人工智能用于学术写作仍然相对较新,其对学术研究可能产生的影响仍存在很大的不确定性。这一点尤其成问题,因为人工智能应用每秒都在进步。
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引用次数: 0
Mediating impact of integrated reporting on audit quality and market reactions in Africa: evidence from South Africa 综合报告对非洲审计质量和市场反应的中介影响:来自南非的证据
IF 1.9 Q2 BUSINESS, FINANCE Pub Date : 2024-07-05 DOI: 10.1108/arj-01-2023-0009
Amon Bagonza, Yan Chen, Frederik Rech

Purpose

The purpose of this study is to investigate the mediating impact of integrated reporting on the relationship between audit quality and market reactions in Africa using South Africa as a sample.

Design/methodology/approach

The study sample size consists of 119 firms listed on the Johannesburg Stock Exchange. The study was carried out for the period 2011–2019. Market reactions were proxy by share price and adjusted market returns. The authors controlled for the effects of market reactions by using other firm specifics like operating income, assets, leverage and return on assets and thereafter carried out robustness checks included under additional analysis.

Findings

Results from the study showed that integrated reporting partially mediates the relationship between audit quality and market reactions. Moreover, audit quality has a positive significant impact on market reactions in the form of the share price. The results were obtained in addition to a robustness check using adjusted market returns as a proxy for market reactions.

Practical implications

Regulators and standard setters in other countries should make integrated reporting mandatory. This study not only informs the public and investors about the organization’s business performance but also reveals auditor assurances that enchase market confidence in the company.

Social implications

Exploring the mediating impact of integrated reporting on the relationship between audit quality and market reactions yields valuable insights. Integrated reporting, which combines financial and non-financial information, influences how investors perceive and react to audit quality. Understanding this interplay could shed light on the broader implications for corporate transparency and accountability.

Originality/value

The authors are the first to conduct such a study in an emerging economy. Hence, the authors used integrated reporting as a new variable in the study of audit quality and market reactions. Furthermore, the authors used adjusted market returns under robustness checks to check if audit quality has an impact on market reactions.

本研究的目的是以南非为样本,调查综合报告对非洲审计质量与市场反应之间关系的中介影响。研究样本包括在约翰内斯堡证券交易所上市的 119 家公司。研究时间跨度为 2011-2019 年。市场反应以股价和调整后的市场回报率为代表。作者利用营业收入、资产、杠杆率和资产回报率等其他公司的具体情况控制了市场反应的影响,并随后进行了稳健性检查,包括附加分析。 研究结果研究结果表明,综合报告部分调解了审计质量与市场反应之间的关系。此外,审计质量以股价的形式对市场反应有积极的显著影响。此外,还使用调整后的市场回报率作为市场反应的替代变量,对上述结果进行了稳健性检验。 实践意义其他国家的监管机构和标准制定者应强制推行综合报告制度。这项研究不仅能让公众和投资者了解组织的经营业绩,还能揭示审计师的保证,从而增强市场对公司的信心。社会意义探讨综合报告对审计质量和市场反应之间关系的中介影响可获得有价值的启示。综合报告结合了财务和非财务信息,会影响投资者对审计质量的看法和反应。了解这种相互影响可以阐明对企业透明度和问责制的广泛影响。原创性/价值作者首次在新兴经济体开展此类研究。因此,作者将综合报告作为研究审计质量和市场反应的一个新变量。此外,作者在稳健性检查中使用了调整后的市场回报率,以检验审计质量是否对市场反应产生影响。
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引用次数: 0
Intellectual capital and subscription rate: an empirical investigation in the Indian initial public offering market 智力资本与认购率:印度首次公开募股市场的实证调查
IF 1.9 Q2 BUSINESS, FINANCE Pub Date : 2024-06-26 DOI: 10.1108/arj-10-2023-0284
Sukanya Wadhwa, Seshadev Sahoo

Purpose

This study aims to investigate the impact of intellectual capital (IC) on investor demand (i.e. subscription rate). The rise of the knowledge economy motivates us to investigate how the value added by the IC of the issuing firms affects potential investors’ responses.

Design/methodology/approach

This study investigates the impact of IC on initial public offering (IPO) subscription rates using 234 IPOs from March 31, 2010 to March 31, 2021. This study uses multivariate regression, including year and industry dummies, and conduct robustness tests with industry subsamples. Additionally, this paper uses an alternative demand proxy (i.e. listing day returns) and two-staged least squares to address endogeneity.

Findings

This paper documents an inverse relationship between investor demand and human capital efficiency alongside a positive correlation between investor demand and structural capital efficiency. Additionally, IC efficiency positively affects listing day returns, with individual investor demand significantly driven by institutional investors.

Originality/value

This study uses Pulic’s (2000) methodology for measuring IC and examines whether it reduces information asymmetry in the IPO market and encourages investors to subscribe to an issue. This study holds significant implications for IPO issuing firms, investors and regulators regarding the IC disclosure in the prospectus.

本研究旨在探讨知识资本(IC)对投资者需求(即认购率)的影响。本研究使用 2010 年 3 月 31 日至 2021 年 3 月 31 日期间的 234 次首次公开募股(IPO)来研究知识资本对首次公开募股(IPO)认购率的影响。本研究采用多元回归,包括年份和行业虚拟变量,并通过行业子样本进行稳健性检验。此外,本文还使用了另一种需求替代变量(即上市当日收益率)和两阶段最小二乘法来解决内生性问题。研究结果 本文记录了投资者需求与人力资本效率之间的反向关系,以及投资者需求与结构资本效率之间的正相关关系。此外,集成电路效率对上市当天的回报率有正向影响,个人投资者的需求在很大程度上受机构投资者的推动。原创性/价值本研究采用 Pulic(2000 年)的方法来衡量集成电路,并考察集成电路是否能降低 IPO 市场的信息不对称程度并鼓励投资者认购新股。本研究对 IPO 发行公司、投资者和监管机构在招股说明书中披露集成电路信息具有重要意义。
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引用次数: 0
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Accounting Research Journal
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