首页 > 最新文献

Pacific Accounting Review最新文献

英文 中文
Effect of human resource investments in internal controls on goodwill impairment 内部控制中人力资源投资对商誉减值的影响
IF 2.1 Q2 BUSINESS, FINANCE Pub Date : 2023-11-17 DOI: 10.1108/par-01-2023-0013
Eun Hye Jo, Jung Wha Lee

Purpose

This study aims to investigate the impact of human resource investment in internal controls (hereinafter, IC personnel) on managers’ goodwill impairment decisions.

Design/methodology/approach

The authors use the ratio of IC personnel to the number of employees in the firm and the average work experience of IC personnel as quantitative and qualitative measures for IC personnel, respectively.

Findings

The authors find that the relationship between the likelihood of impairment and the expected impairment is not associated with the ratio of IC personnel. However, the average experience of IC personnel increases the likelihood that a company will record an impairment when there are market and financial indicators of impairment. The findings suggest that the effectiveness of IC is determined by practical proficiency rather than size. Furthermore, our analyses demonstrate that the greater the experience of the IC personnel in the accounting/finance or IT departments, the more likely the manager will record an expected impairment. Overall, our findings emphasize the importance of IC personnel expertise to enhance the effectiveness of IC for financial reporting.

Originality/value

Using unique data available only in Korea, to the best of the authors’ knowledge, this is the first study to show the effect of human resource investment in IC on goodwill impairment.

目的本研究旨在探讨内部控制人力资源投入(以下简称内控人员)对管理者商誉减值决策的影响。设计/方法/方法作者分别使用集成电路人员与公司员工人数的比例和集成电路人员的平均工作经验作为集成电路人员的定量和定性措施。研究结果作者发现,减值可能性和预期减值之间的关系与IC人员的比例无关。然而,当市场和财务指标出现减值时,集成电路人员的平均经验增加了公司记录减值的可能性。研究结果表明,集成电路的有效性是由实际熟练程度而不是大小决定的。此外,我们的分析表明,IC人员在会计/财务或IT部门的经验越丰富,经理越有可能记录预期减值。总体而言,我们的研究结果强调了集成电路人员专业知识对提高集成电路财务报告有效性的重要性。原创性/价值据作者所知,本文使用了仅在韩国可获得的独特数据,首次展示了IC中人力资源投资对商誉减值的影响。
{"title":"Effect of human resource investments in internal controls on goodwill impairment","authors":"Eun Hye Jo, Jung Wha Lee","doi":"10.1108/par-01-2023-0013","DOIUrl":"https://doi.org/10.1108/par-01-2023-0013","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to investigate the impact of human resource investment in internal controls (hereinafter, IC personnel) on managers’ goodwill impairment decisions.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The authors use the ratio of IC personnel to the number of employees in the firm and the average work experience of IC personnel as quantitative and qualitative measures for IC personnel, respectively.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The authors find that the relationship between the likelihood of impairment and the expected impairment is not associated with the ratio of IC personnel. However, the average experience of IC personnel increases the likelihood that a company will record an impairment when there are market and financial indicators of impairment. The findings suggest that the effectiveness of IC is determined by practical proficiency rather than size. Furthermore, our analyses demonstrate that the greater the experience of the IC personnel in the accounting/finance or IT departments, the more likely the manager will record an expected impairment. Overall, our findings emphasize the importance of IC personnel expertise to enhance the effectiveness of IC for financial reporting.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Using unique data available only in Korea, to the best of the authors’ knowledge, this is the first study to show the effect of human resource investment in IC on goodwill impairment.</p><!--/ Abstract__block -->","PeriodicalId":46088,"journal":{"name":"Pacific Accounting Review","volume":"2022 20","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138518274","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}
引用次数: 0
Related party transactions, accrual-based earnings management and real activities earnings management in emerging market 新兴市场的关联交易、权责发生制盈余管理与真实活动盈余管理
Q2 BUSINESS, FINANCE Pub Date : 2023-11-03 DOI: 10.1108/par-08-2022-0112
Nguyen Vinh Khuong, Nguyen Thanh Liem, Le Huu Tuan Anh, Bui Thi Ngan Dung
Purpose The purpose of this study is to examine the association between related party transactions (RPTs) in terms of sales and purchases and earnings management (EM). Design/methodology/approach The authors use the estimation method of system generalized method of moments (Sys-GMM) on a sample of 413 non-financial firms in Vietnam in the period from 2015 to 2019, totaling 1,638 firm-year observations. Multiple proxies for RPTs and EM are used to provide a comprehensive assessment of the relationship between the two factors. Findings There is a positive association between RPTs and EM, suggesting that both types of RPTs could reduce financial reporting quality and allow firms to be more engaged in earnings manipulation. Originality/value There are a number of studies investigating the above link, but they tend to use aggregate values (the sum of both sales and purchases with related parties) or just either accruals-based earnings or real EM. This study is the first to extend the literature on the relationship between RPTs and EM by examining both sales-based and purchases-based RPTs on both real and accruals-based earnings manipulation. This approach helps uncover the differences in the effect of the two types of RPTs on both types of upward EM.
摘要本研究的目的是探讨关联交易(RPTs)在销售和采购方面与盈余管理(EM)之间的关系。设计/方法/方法作者使用系统广义矩量法(Sys-GMM)的估计方法,对越南413家非金融公司在2015年至2019年期间的样本进行了估计,共计1638家公司年观察结果。RPTs和EM的多个代理被用来提供两个因素之间关系的综合评估。rpt与新兴市场之间存在正相关关系,这表明两种类型的rpt都可能降低财务报告质量,并允许公司更多地参与盈余操纵。有许多研究调查了上述联系,但它们倾向于使用总价值(与关联方的销售和采购的总和),或者只是基于应计收益或实际新兴市场。本研究首次扩展了基于销售和基于采购的rpt对真实和基于应计收益操纵的关系,从而扩展了rpt与新兴市场之间的关系。这种方法有助于揭示两种类型的rpt对两种类型的向上EM的影响差异。
{"title":"Related party transactions, accrual-based earnings management and real activities earnings management in emerging market","authors":"Nguyen Vinh Khuong, Nguyen Thanh Liem, Le Huu Tuan Anh, Bui Thi Ngan Dung","doi":"10.1108/par-08-2022-0112","DOIUrl":"https://doi.org/10.1108/par-08-2022-0112","url":null,"abstract":"Purpose The purpose of this study is to examine the association between related party transactions (RPTs) in terms of sales and purchases and earnings management (EM). Design/methodology/approach The authors use the estimation method of system generalized method of moments (Sys-GMM) on a sample of 413 non-financial firms in Vietnam in the period from 2015 to 2019, totaling 1,638 firm-year observations. Multiple proxies for RPTs and EM are used to provide a comprehensive assessment of the relationship between the two factors. Findings There is a positive association between RPTs and EM, suggesting that both types of RPTs could reduce financial reporting quality and allow firms to be more engaged in earnings manipulation. Originality/value There are a number of studies investigating the above link, but they tend to use aggregate values (the sum of both sales and purchases with related parties) or just either accruals-based earnings or real EM. This study is the first to extend the literature on the relationship between RPTs and EM by examining both sales-based and purchases-based RPTs on both real and accruals-based earnings manipulation. This approach helps uncover the differences in the effect of the two types of RPTs on both types of upward EM.","PeriodicalId":46088,"journal":{"name":"Pacific Accounting Review","volume":"139 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135776883","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}
引用次数: 0
Boardroom diversity (task- and relation-oriented diversity) and financial stability: evidence from Chinese financial listed firms 董事会多元化(任务导向和关系导向)与财务稳定性:来自中国金融类上市公司的证据
Q2 BUSINESS, FINANCE Pub Date : 2023-10-24 DOI: 10.1108/par-02-2022-0023
Ding Ning, Kalimullah Bhat, Ghulam Nabi, Ren Yinong
Purpose This study aims to examine the impact of boardroom diversity on the financial stability of Chinese financial listed firms. Boardroom diversity is quantified in the following aspects: relation-oriented diversity and task-oriented diversity. Design/methodology/approach Panel data on Chinese financial listed firms between 1998 and 2017 are used in this study. Panel regression is used to analyze the firm data for fixed effects and robust standard errors. Findings Task-oriented diversity of the board increases financial stability. Regarding the impact of boardroom diversity on firm risk, the results reveal that task-oriented diversity of the board reduces firm risk, which supports the predictions of this research. Regarding the moderating effect of state ownership on the relationship between boardroom diversity (task- and relation-oriented diversity) and financial stability, the results show that state ownership enhances the positive impact of the board’s task-oriented diversity on financial stability. Practical implications Task-oriented diversity of the board enhances the financial stability of Chinese financial listed firms. As existing studies on bank boards in China are limited, the findings of this research can be used when crafting policy initiatives to enhance financial stability. Originality/value To the best of the authors’ knowledge, this study is the first to examine the effect of boardroom diversity, particularly task- and relation-oriented diversity, on financial stability. It provides empirical support that boardroom diversity positively affects the financial stability of Chinese financial listed firms. This research also offers empirical evidence that state ownership enhances the positive impact of the board’s task-oriented diversity on financial stability.
本研究旨在探讨董事会多样性对中国金融类上市公司财务稳定性的影响。董事会多元化可以量化为以下几个方面:关系导向的多元化和任务导向的多元化。设计/方法/方法本研究采用1998年至2017年中国金融上市公司的面板数据。面板回归用于分析企业数据的固定效应和稳健标准误差。董事会以任务为导向的多样性增加了财务稳定性。关于董事会多元化对企业风险的影响,研究结果表明,任务导向的董事会多元化降低了企业风险,这支持了本研究的预测。关于国有制对董事会多样性(任务导向多样性和关系导向多样性)与财务稳定关系的调节作用,结果表明,国有制增强了董事会任务导向多样性对财务稳定的正向影响。董事会任务导向的多元化增强了我国金融上市公司的财务稳定性。由于对中国银行董事会的现有研究有限,本研究的结果可用于制定加强金融稳定的政策举措。就作者所知,这项研究首次考察了董事会多样性,特别是以任务和关系为导向的多样性对财务稳定性的影响。本文为董事会多元化对中国金融上市公司财务稳定性的正向影响提供了实证支持。本研究还提供了实证证据,证明国有制增强了董事会任务导向多样性对金融稳定的正向影响。
{"title":"Boardroom diversity (task- and relation-oriented diversity) and financial stability: evidence from Chinese financial listed firms","authors":"Ding Ning, Kalimullah Bhat, Ghulam Nabi, Ren Yinong","doi":"10.1108/par-02-2022-0023","DOIUrl":"https://doi.org/10.1108/par-02-2022-0023","url":null,"abstract":"Purpose This study aims to examine the impact of boardroom diversity on the financial stability of Chinese financial listed firms. Boardroom diversity is quantified in the following aspects: relation-oriented diversity and task-oriented diversity. Design/methodology/approach Panel data on Chinese financial listed firms between 1998 and 2017 are used in this study. Panel regression is used to analyze the firm data for fixed effects and robust standard errors. Findings Task-oriented diversity of the board increases financial stability. Regarding the impact of boardroom diversity on firm risk, the results reveal that task-oriented diversity of the board reduces firm risk, which supports the predictions of this research. Regarding the moderating effect of state ownership on the relationship between boardroom diversity (task- and relation-oriented diversity) and financial stability, the results show that state ownership enhances the positive impact of the board’s task-oriented diversity on financial stability. Practical implications Task-oriented diversity of the board enhances the financial stability of Chinese financial listed firms. As existing studies on bank boards in China are limited, the findings of this research can be used when crafting policy initiatives to enhance financial stability. Originality/value To the best of the authors’ knowledge, this study is the first to examine the effect of boardroom diversity, particularly task- and relation-oriented diversity, on financial stability. It provides empirical support that boardroom diversity positively affects the financial stability of Chinese financial listed firms. This research also offers empirical evidence that state ownership enhances the positive impact of the board’s task-oriented diversity on financial stability.","PeriodicalId":46088,"journal":{"name":"Pacific Accounting Review","volume":"8 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135219584","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}
引用次数: 0
Should asset impairments be included in earnings when evaluating stewardship by management? 在评估管理层的管理工作时,资产减值是否应包括在收益中?
Q2 BUSINESS, FINANCE Pub Date : 2023-10-16 DOI: 10.1108/par-07-2023-0091
Andrew Dymock, Peter Wells, Brett Govendir
Purpose This paper aims to consider the relevance of asset impairments when evaluating stewardship by management. Design/methodology/approach This paper considers association of earnings (including and excluding asset impairments) with contemporaneous stock returns which are used as a measure of management performance and demonstration of stewardship. Findings Evidence is provided of earnings including asset impairments (an accounting measure of current measure firm performance) having a higher explanatory power for contemporaneous stock returns (an objective evaluation of current period firm performance) than earnings exclusive of asset impairments. Consistent with this, recognized asset impairments are significantly associated with contemporaneous stock returns. These results occur across firm years generally, as well as for firm years exhibiting indicators of impairment and firm years recognizing asset impairments. Research limitations/implications This paper adds to the literature providing evidence of asset impairments not being recognised on a timely basis. Additionally, challenges are identified in evaluating the relevance of accounting information for so-called growth firms. Practical implications These findings support continued recognition of asset impairments in the Statement of Profit or Loss if stewardship is accepted as an objective for financial reporting. It also suggests issues with the recognition of asset impairments that might be addressed by enhanced disclosure. Originality/value This paper is distinctive in that it considers the relevance of accounting information for evaluating stewardship, as distinct from decision-making. It also considers alternate measure of performance (earnings including and excluding asset impairments) for all firms rather than only those disclosing an alternate measure (i.e. a fair horse race)
本文旨在考虑资产减值在评估管理层管理时的相关性。设计/方法/方法本文考虑了收益(包括和不包括资产减值)与同期股票回报的关联,后者被用作衡量管理绩效和管理能力的指标。研究结果表明,与不含资产减值的收益相比,包含资产减值的收益(当期公司业绩的会计计量)对同期股票收益(当期公司业绩的客观评价)具有更高的解释力。与此相一致的是,已确认的资产减值与同期股票收益显著相关。这些结果通常发生在公司年度,以及显示减值指标的公司年度和确认资产减值的公司年度。研究局限/启示本文补充了提供未及时确认资产减值证据的文献。此外,在评估所谓的成长型公司的会计信息的相关性方面确定了挑战。这些发现支持如果管理被接受为财务报告的目标,则在损益表中继续确认资产减值。报告还提出了有关确认资产减值的问题,这些问题可以通过加强披露来解决。原创性/价值这篇论文的独特之处在于它考虑了评估管理的会计信息的相关性,而不是决策。它还考虑了所有公司的替代业绩衡量标准(包括和不包括资产减值的收益),而不仅仅是那些披露替代衡量标准(即公平竞争)的公司。
{"title":"Should asset impairments be included in earnings when evaluating stewardship by management?","authors":"Andrew Dymock, Peter Wells, Brett Govendir","doi":"10.1108/par-07-2023-0091","DOIUrl":"https://doi.org/10.1108/par-07-2023-0091","url":null,"abstract":"Purpose This paper aims to consider the relevance of asset impairments when evaluating stewardship by management. Design/methodology/approach This paper considers association of earnings (including and excluding asset impairments) with contemporaneous stock returns which are used as a measure of management performance and demonstration of stewardship. Findings Evidence is provided of earnings including asset impairments (an accounting measure of current measure firm performance) having a higher explanatory power for contemporaneous stock returns (an objective evaluation of current period firm performance) than earnings exclusive of asset impairments. Consistent with this, recognized asset impairments are significantly associated with contemporaneous stock returns. These results occur across firm years generally, as well as for firm years exhibiting indicators of impairment and firm years recognizing asset impairments. Research limitations/implications This paper adds to the literature providing evidence of asset impairments not being recognised on a timely basis. Additionally, challenges are identified in evaluating the relevance of accounting information for so-called growth firms. Practical implications These findings support continued recognition of asset impairments in the Statement of Profit or Loss if stewardship is accepted as an objective for financial reporting. It also suggests issues with the recognition of asset impairments that might be addressed by enhanced disclosure. Originality/value This paper is distinctive in that it considers the relevance of accounting information for evaluating stewardship, as distinct from decision-making. It also considers alternate measure of performance (earnings including and excluding asset impairments) for all firms rather than only those disclosing an alternate measure (i.e. a fair horse race)","PeriodicalId":46088,"journal":{"name":"Pacific Accounting Review","volume":"235 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136077767","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}
引用次数: 0
Mandatory carbon reporting, voluntary carbon disclosure and ESG performance 强制性碳排放报告、自愿碳排放披露和ESG绩效
IF 2.1 Q2 BUSINESS, FINANCE Pub Date : 2023-08-31 DOI: 10.1108/par-08-2022-0133
Yan Jiang, Qingliang Tang
PurposeThis study aims to examine the impact of mandatory adoption of The Act 2013 in UK on voluntary carbon disclosure. Mandatory adoption of The Act 2013 in UK is a compelling setting to examine this research question because it is an exogenous imposed event and is unlikely to be affected by disclosure choice.Design/methodology/approachThis study uses a difference-in-differences research design to examine the impact of mandatory adoption of The Act 2013 in UK on voluntary carbon disclosure. The treatment sample includes 451 UK firms subject to mandatory adoption of The Act 2013, and the control sample includes firms from 15 EU countries that did not mandate adoption during the sample period.FindingsThe authors document an increase in the quantity and quality of voluntary carbon disclosure following adoption of The Act 2013 in the treatment sample relative to the control sample. They also find that firms with better environmental, social and governance (ESG) performance experience a highly significant increase in voluntary carbon disclosure after adoption of The Act 2013. For firms from carbon-intensive vs less-carbon-intensive sectors, the results suggest that firms in carbon-intensive sectors experience a greater increase in the propensity of voluntary disclosure after adoption of The Act.Originality/valueThe authors examine the impact of mandatory adoption of The Act 2013 in UK on voluntary carbon disclosure and the impact of firms’ ESG activity on the relationship between voluntary and mandatory carbon disclosure. To the best of the authors’ knowledge, this insight has never been documented in the literature.
本研究旨在考察英国强制采用2013年法案对自愿碳披露的影响。英国2013年法案的强制采用是检验这一研究问题的一个令人信服的环境,因为它是一个外生强加的事件,不太可能受到披露选择的影响。设计/方法/方法本研究采用差异中的差异研究设计来考察英国强制性采用2013年法案对自愿碳披露的影响。处理样本包括451家强制采用2013年法案的英国公司,控制样本包括来自15个欧盟国家的公司,这些公司在样本期间没有强制采用该法案。研究结果作者记录了在采用2013年法案后处理样本相对于控制样本的自愿碳披露的数量和质量的增加。他们还发现,采用《2013年法案》后,环境、社会和治理(ESG)绩效较好的企业在自愿碳披露方面的表现显著增加。对于碳密集型行业的企业与低碳密集型行业的企业,结果表明,碳密集型行业的企业在采用该法案后,其自愿披露倾向的增加幅度更大。原创性/价值作者考察了英国强制性采用2013年法案对自愿碳披露的影响,以及企业ESG活动对自愿和强制性碳披露之间关系的影响。据作者所知,这种见解从未在文献中被记录。
{"title":"Mandatory carbon reporting, voluntary carbon disclosure and ESG performance","authors":"Yan Jiang, Qingliang Tang","doi":"10.1108/par-08-2022-0133","DOIUrl":"https://doi.org/10.1108/par-08-2022-0133","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the impact of mandatory adoption of The Act 2013 in UK on voluntary carbon disclosure. Mandatory adoption of The Act 2013 in UK is a compelling setting to examine this research question because it is an exogenous imposed event and is unlikely to be affected by disclosure choice.\u0000\u0000\u0000Design/methodology/approach\u0000This study uses a difference-in-differences research design to examine the impact of mandatory adoption of The Act 2013 in UK on voluntary carbon disclosure. The treatment sample includes 451 UK firms subject to mandatory adoption of The Act 2013, and the control sample includes firms from 15 EU countries that did not mandate adoption during the sample period.\u0000\u0000\u0000Findings\u0000The authors document an increase in the quantity and quality of voluntary carbon disclosure following adoption of The Act 2013 in the treatment sample relative to the control sample. They also find that firms with better environmental, social and governance (ESG) performance experience a highly significant increase in voluntary carbon disclosure after adoption of The Act 2013. For firms from carbon-intensive vs less-carbon-intensive sectors, the results suggest that firms in carbon-intensive sectors experience a greater increase in the propensity of voluntary disclosure after adoption of The Act.\u0000\u0000\u0000Originality/value\u0000The authors examine the impact of mandatory adoption of The Act 2013 in UK on voluntary carbon disclosure and the impact of firms’ ESG activity on the relationship between voluntary and mandatory carbon disclosure. To the best of the authors’ knowledge, this insight has never been documented in the literature.\u0000","PeriodicalId":46088,"journal":{"name":"Pacific Accounting Review","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42036634","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}
引用次数: 0
Auditors’ response to earnings management after split-share structure reform in China 中国股权分置改革后审计师对盈余管理的回应
IF 2.1 Q2 BUSINESS, FINANCE Pub Date : 2023-08-10 DOI: 10.1108/par-09-2022-0139
Alfred Bu, Masoud Azizkhani, Alicia Jiang
PurposeThis study aims to investigate whether and how auditors responded to the documented increases in earnings management after split-share structure reform (SSSR) in China, as manifested in auditors’ propensity to issue modified audit opinions (MAOs) after the SSSR. This study further investigates how client importance and auditor size influence auditors’ response to earnings management after the SSSR.Design/methodology/approachThis study adopts logit regression models to investigate auditors’ propensity to issue MAOs to their clients that appear to manage earnings after the SSSR. Initially, including all Chinese publicly listed firms from the CSMAR database, the sample for final analyses consists of 21,904 firm-year observations for 1,290 unique listed firms during the period 2001–2020. The sample period surrounds the implementation of the SSSR, which started in 2005, allowing the examination of auditors’ propensity to issue MAOs after vis-à-vis before the SSSR.FindingsThe authors find that non-Big10 auditors in China were less likely to issue MAOs to their economically important clients who appear to manage earnings after SSSR. However, in the years of non-tradeable shares being released to the markets, both Big10 and non-Big10 auditors were less likely to issue MAOs to their economically important clients who appear to manage earnings. The findings suggest that auditors may have compromised auditor independence in response to earnings management after the SSSR, likely due to the pressure from their economically important clients.Originality/valueThis paper contributes to the literature, specifically the practice and theory in auditing, by shedding light on ever-changing auditors’ reporting behaviour, especially with regard to auditor independence. It also adds to the growing body of literature on the impact of institutional changes on auditing practices worldwide. The findings of this study further suggest that the recently documented declining demand for high-quality audits after the SSSR may be motivated by the clients’ intention to manage earnings after the SSSR.
目的本研究旨在探讨中国股权分置改革(SSSR)后,审计师是否以及如何应对有文献记录的盈余管理的增加,这表现在股权分置改革后审计师倾向于发布修改审计意见(MAOs)。本研究进一步探讨了SSSR后客户重要性和审计师规模如何影响审计师对盈余管理的反应。设计/方法/方法本研究采用logit回归模型来调查审计师向其客户发布MAOs的倾向,这些客户似乎在SSSR之后管理盈余。最初,包括CSMAR数据库中的所有中国上市公司,最终分析的样本包括2001-2020年期间对1,290家独特上市公司的21,904家公司年度观察结果。样本期围绕SSSR的实施,该实施始于2005年,允许审查审计师在SSSR之前发布mao的倾向-à-vis。研究结果作者发现,中国的非十大会计师事务所不太可能向其经济上重要的客户发布mao,这些客户似乎在SSSR之后管理收益。然而,在非流通股上市的这些年里,十大会计师事务所和非十大会计师事务所都不太可能向其在经济上具有重要意义的客户发行mao,这些客户似乎在管理收益。研究结果表明,在SSSR之后,审计师可能由于其经济上重要的客户的压力而损害了审计师的独立性,以应对盈余管理。原创性/价值本文通过揭示不断变化的审计师报告行为,特别是关于审计师独立性的行为,对文献,特别是审计实践和理论做出了贡献。它还增加了越来越多的关于制度变革对全球审计实践影响的文献。本研究的结果进一步表明,最近记录的高质量审计需求的下降可能是由于客户在SSSR之后管理盈余的意图。
{"title":"Auditors’ response to earnings management after split-share structure reform in China","authors":"Alfred Bu, Masoud Azizkhani, Alicia Jiang","doi":"10.1108/par-09-2022-0139","DOIUrl":"https://doi.org/10.1108/par-09-2022-0139","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate whether and how auditors responded to the documented increases in earnings management after split-share structure reform (SSSR) in China, as manifested in auditors’ propensity to issue modified audit opinions (MAOs) after the SSSR. This study further investigates how client importance and auditor size influence auditors’ response to earnings management after the SSSR.\u0000\u0000\u0000Design/methodology/approach\u0000This study adopts logit regression models to investigate auditors’ propensity to issue MAOs to their clients that appear to manage earnings after the SSSR. Initially, including all Chinese publicly listed firms from the CSMAR database, the sample for final analyses consists of 21,904 firm-year observations for 1,290 unique listed firms during the period 2001–2020. The sample period surrounds the implementation of the SSSR, which started in 2005, allowing the examination of auditors’ propensity to issue MAOs after vis-à-vis before the SSSR.\u0000\u0000\u0000Findings\u0000The authors find that non-Big10 auditors in China were less likely to issue MAOs to their economically important clients who appear to manage earnings after SSSR. However, in the years of non-tradeable shares being released to the markets, both Big10 and non-Big10 auditors were less likely to issue MAOs to their economically important clients who appear to manage earnings. The findings suggest that auditors may have compromised auditor independence in response to earnings management after the SSSR, likely due to the pressure from their economically important clients.\u0000\u0000\u0000Originality/value\u0000This paper contributes to the literature, specifically the practice and theory in auditing, by shedding light on ever-changing auditors’ reporting behaviour, especially with regard to auditor independence. It also adds to the growing body of literature on the impact of institutional changes on auditing practices worldwide. The findings of this study further suggest that the recently documented declining demand for high-quality audits after the SSSR may be motivated by the clients’ intention to manage earnings after the SSSR.\u0000","PeriodicalId":46088,"journal":{"name":"Pacific Accounting Review","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43473698","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}
引用次数: 0
Voter rationality, the use of accounting information and voting behavior: evidence from a referendum 选民理性、会计信息使用与投票行为——来自公民投票的证据
IF 2.1 Q2 BUSINESS, FINANCE Pub Date : 2023-08-04 DOI: 10.1108/par-01-2023-0006
Makoto Kuroki
PurposeThis study aims to investigate whether objective and subjective rationality affects individual voters’ use of accounting information and if such use affects voting behavior. While prior accounting studies assume voter rationality concerning financial performance and political outcomes, this study distinguishes between two types of voters: objective rational voters (who make voting decisions about multiple alternatives based on objective information) and subjective rational voters (who make decisions based on their subjective values, and thus do not explore information or explore only information biased toward one alternative). This study expects that accounting information can influence the voting behavior of objective and subjective rational voters.Design/methodology/approachFocusing on the 2020 Osaka Metropolitan Plan Referendum, this study used an online survey conducted on 768 respondents after the referendum.FindingsThis study finds that objective rational voters use accounting information more than subjective rational voters, voters who used accounting information were more likely to vote against the referendum, and voting behavior is not directly affected by the type of rationality of voters; rather, objective rational voters are more likely to use accounting information that has a mediating effect on voting behavior.Originality/valueThe results advance the understanding of public sector accounting research and practices by providing evidence of the individual voter’s use of accounting information and their voting behavior in political contexts.
目的本研究旨在探讨客观理性与主观理性是否会影响个体选民对会计信息的使用,以及会计信息的使用是否会影响投票行为。虽然之前的会计研究假设选民对财务绩效和政治结果具有理性,但本研究区分了两种类型的选民:客观理性选民(根据客观信息对多个选择做出投票决定)和主观理性选民(根据他们的主观价值观做出决定,因此不探索信息或只探索偏向于一个选择的信息)。本研究期望会计信息能够影响客观理性选民和主观理性选民的投票行为。设计/方法/方法聚焦2020年大阪都市计划公投,本研究采用了公投后对768名受访者进行的在线调查。研究发现:客观理性选民比主观理性选民更多地使用会计信息,使用会计信息的选民更有可能投票反对公投,投票行为不受选民理性类型的直接影响;相反,客观理性的选民更有可能使用对投票行为有中介作用的会计信息。原创性/价值研究结果通过提供个人选民在政治背景下使用会计信息及其投票行为的证据,促进了对公共部门会计研究和实践的理解。
{"title":"Voter rationality, the use of accounting information and voting behavior: evidence from a referendum","authors":"Makoto Kuroki","doi":"10.1108/par-01-2023-0006","DOIUrl":"https://doi.org/10.1108/par-01-2023-0006","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate whether objective and subjective rationality affects individual voters’ use of accounting information and if such use affects voting behavior. While prior accounting studies assume voter rationality concerning financial performance and political outcomes, this study distinguishes between two types of voters: objective rational voters (who make voting decisions about multiple alternatives based on objective information) and subjective rational voters (who make decisions based on their subjective values, and thus do not explore information or explore only information biased toward one alternative). This study expects that accounting information can influence the voting behavior of objective and subjective rational voters.\u0000\u0000\u0000Design/methodology/approach\u0000Focusing on the 2020 Osaka Metropolitan Plan Referendum, this study used an online survey conducted on 768 respondents after the referendum.\u0000\u0000\u0000Findings\u0000This study finds that objective rational voters use accounting information more than subjective rational voters, voters who used accounting information were more likely to vote against the referendum, and voting behavior is not directly affected by the type of rationality of voters; rather, objective rational voters are more likely to use accounting information that has a mediating effect on voting behavior.\u0000\u0000\u0000Originality/value\u0000The results advance the understanding of public sector accounting research and practices by providing evidence of the individual voter’s use of accounting information and their voting behavior in political contexts.\u0000","PeriodicalId":46088,"journal":{"name":"Pacific Accounting Review","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46528986","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}
引用次数: 0
Drivers of China’s outward foreign direct investment: a comprehensive panel data analysis 中国对外直接投资驱动因素:综合面板数据分析
IF 2.1 Q2 BUSINESS, FINANCE Pub Date : 2023-07-25 DOI: 10.1108/par-08-2022-0131
Tong Tong, T. Singh, Bin Li, Le-le Liu
PurposeThis paper aims to investigate the primary motivations for China’s outward foreign direct investment (ODI) decisions.Design/methodology/approachUsing a panel data sample covering the period 2003–2012 and a comprehensive set of 176 host countries.FindingsThis study finds that market size, trade variables and natural resource variables are strongly related to the Chinese ODI stocks. This indicates that Chinese ODI decisions are driven by both market- and resource-seeking motives. The subperiod sample test results lend even stronger support to the market-seeking motive for ODI.Originality/valueThese results seem to emerge from the policy changes that were undertaken during the sample period. Consistent with subgroup tests, this study finds that the main purposes of China’s ODI in the top 100 countries are natural resource explorations and production line replacements.
目的研究中国对外直接投资(ODI)决策的主要动因。设计/方法/方法采用涵盖2003-2012年期间的面板数据样本和176个东道国的综合数据。研究发现,市场规模、贸易变量和自然资源变量对中国对外直接投资存量有显著的影响。这表明中国对外直接投资决策既有市场动机,也有资源寻求动机。分时期样本检验结果更有力地支持了对外直接投资的市场追求动机。原创性/价值这些结果似乎来自于抽样期间所进行的政策变化。与亚群检验相一致,本研究发现中国对外直接投资在前100个国家的主要目的是自然资源勘探和生产线更新。
{"title":"Drivers of China’s outward foreign direct investment: a comprehensive panel data analysis","authors":"Tong Tong, T. Singh, Bin Li, Le-le Liu","doi":"10.1108/par-08-2022-0131","DOIUrl":"https://doi.org/10.1108/par-08-2022-0131","url":null,"abstract":"\u0000Purpose\u0000This paper aims to investigate the primary motivations for China’s outward foreign direct investment (ODI) decisions.\u0000\u0000\u0000Design/methodology/approach\u0000Using a panel data sample covering the period 2003–2012 and a comprehensive set of 176 host countries.\u0000\u0000\u0000Findings\u0000This study finds that market size, trade variables and natural resource variables are strongly related to the Chinese ODI stocks. This indicates that Chinese ODI decisions are driven by both market- and resource-seeking motives. The subperiod sample test results lend even stronger support to the market-seeking motive for ODI.\u0000\u0000\u0000Originality/value\u0000These results seem to emerge from the policy changes that were undertaken during the sample period. Consistent with subgroup tests, this study finds that the main purposes of China’s ODI in the top 100 countries are natural resource explorations and production line replacements.\u0000","PeriodicalId":46088,"journal":{"name":"Pacific Accounting Review","volume":"1 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"62177257","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}
引用次数: 0
Learning experience of accounting students during the COVID-19 pandemic: West Papuan perspectives of online learning in Indonesia 2019冠状病毒病疫情期间会计专业学生的学习经验:印尼在线学习的西巴布亚视角
IF 2.1 Q2 BUSINESS, FINANCE Pub Date : 2023-07-19 DOI: 10.1108/par-04-2022-0053
Otniel Safkaur, Jhon U. Blesia, Cornelia Matani, Kurniawan Patma, P. Sesa
PurposeThis study aims to examine the learning experiences of indigenous West Papuan students studying accounting in Indonesia during the COVID-19 pandemic.Design/methodology/approachA qualitative approach was taken with 25 indigenous accounting students at five universities in the region who shared testimonies of their online learning experiences. The interview data collected were analysed using initial and selective coding and then interpreted under several themes.FindingsThe paper shows the personal, faculty and external challenges in indigenous students’ learning activities during university closures because of COVID-19. The interrelated challenges included students’ struggles to adapt their learning habits when using various online applications, difficulties in understanding how the faculty managed lectures, tutorials and evaluations without adequate access to learning materials, the lack of a learning infrastructure, issues with equipment, and obtaining internet data credits. Students’ economic struggles and health issues exacerbated these challenges. While enduring various struggles and being frustrated about their future, all students expected a change in offline learning policies by the government to lessen their strict physical distancing.Research limitations/implicationsThe findings can inform the importance of integrating accounting students’ learning challenges and needs into curriculum development.Originality/valueThis study highlights the learning challenges of indigenous accounting students during the COVID-19 pandemic and how approaches to online learning need to consider the experience of these students.
目的本研究旨在探讨新冠肺炎大流行期间在印度尼西亚学习会计的西巴布亚土著学生的学习经历。设计/方法/方法对该地区五所大学的25名土著会计学生采取了定性方法,他们分享了自己在线学习经历的证词。使用初始和选择性编码对收集的访谈数据进行分析,然后根据几个主题进行解释。发现该论文展示了在新冠肺炎导致大学关闭期间,土著学生学习活动中的个人、教师和外部挑战。相互关联的挑战包括学生在使用各种在线应用程序时难以适应自己的学习习惯,在没有足够的学习材料的情况下难以理解教师如何管理讲座、辅导和评估,缺乏学习基础设施,设备问题,以及获得互联网数据学分。学生的经济困难和健康问题加剧了这些挑战。尽管经历了各种各样的挣扎,对自己的未来感到沮丧,但所有学生都希望政府改变线下学习政策,以减少他们严格的物理距离。研究局限性/含义研究结果可以说明将会计专业学生的学习挑战和需求纳入课程开发的重要性。原创/价值本研究强调了新冠肺炎大流行期间土著会计学生的学习挑战,以及在线学习方法需要如何考虑这些学生的经验。
{"title":"Learning experience of accounting students during the COVID-19 pandemic: West Papuan perspectives of online learning in Indonesia","authors":"Otniel Safkaur, Jhon U. Blesia, Cornelia Matani, Kurniawan Patma, P. Sesa","doi":"10.1108/par-04-2022-0053","DOIUrl":"https://doi.org/10.1108/par-04-2022-0053","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the learning experiences of indigenous West Papuan students studying accounting in Indonesia during the COVID-19 pandemic.\u0000\u0000\u0000Design/methodology/approach\u0000A qualitative approach was taken with 25 indigenous accounting students at five universities in the region who shared testimonies of their online learning experiences. The interview data collected were analysed using initial and selective coding and then interpreted under several themes.\u0000\u0000\u0000Findings\u0000The paper shows the personal, faculty and external challenges in indigenous students’ learning activities during university closures because of COVID-19. The interrelated challenges included students’ struggles to adapt their learning habits when using various online applications, difficulties in understanding how the faculty managed lectures, tutorials and evaluations without adequate access to learning materials, the lack of a learning infrastructure, issues with equipment, and obtaining internet data credits. Students’ economic struggles and health issues exacerbated these challenges. While enduring various struggles and being frustrated about their future, all students expected a change in offline learning policies by the government to lessen their strict physical distancing.\u0000\u0000\u0000Research limitations/implications\u0000The findings can inform the importance of integrating accounting students’ learning challenges and needs into curriculum development.\u0000\u0000\u0000Originality/value\u0000This study highlights the learning challenges of indigenous accounting students during the COVID-19 pandemic and how approaches to online learning need to consider the experience of these students.\u0000","PeriodicalId":46088,"journal":{"name":"Pacific Accounting Review","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43037139","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}
引用次数: 0
The impact of directors’ and officers’ liability insurance on firm’s investment efficiency: evidence from China 董事和管理人员责任保险对企业投资效率的影响:来自中国的证据
IF 2.1 Q2 BUSINESS, FINANCE Pub Date : 2023-07-18 DOI: 10.1108/par-08-2022-0130
Weiping Li, Huirong Li, Xuan (Sean) Sun, Tairan Huang
PurposeThe purpose of this paper is to examine the impact of directors’ and officers’ liability insurance (D&O insurance hereafter) on corporate governance and firm performance, with a specific focus on investment efficiency.Design/methodology/approachUsing a sample of Chinese A-share listed firms from the period 2007 to 2020, this study uses Ordinary Least Squares regressions to investigate the research questions, as well as moderating and mediating effects. Additionally, alternative measures of investment efficiency are used, and the Heckman two-stage model and propensity score matching model are used to demonstrate the consistency of the findings and to mitigate the risk of endogeneity.FindingsThe findings of this study suggest that purchasing D&O insurance has a detrimental impact on corporate investment efficiency, particularly in the context of over-investment activities; robust internal governance mechanisms, exemplified by a higher shareholding ratio of the top shareholder and enhanced internal control quality, alleviate this negative effect; and financing constraints act as a mediating factor in the association between D&O insurance and investment efficiency.Originality/valueCorporate investment efficiency is of significant importance for both national macroeconomic growth and micro-enterprise development. Notably, the prevalence of D&O insurance among Chinese firms is progressively increasing, thus exerting a growing influence. This study contributes to the existing literature on D&O insurance and corporate investment efficiency, providing valuable insights into the economic impact of D&O insurance on Chinese firms. The empirical evidence presented herein facilitates future reforms and adjustments.
目的本文旨在考察董事和高级管理人员责任保险(以下简称D&O保险)对公司治理和公司绩效的影响,特别关注投资效率。设计/方法/方法本研究以2007年至2020年中国a股上市公司为样本,采用普通最小二乘回归方法对研究问题以及调节和中介效应进行了研究。此外,还使用了投资效率的替代衡量标准,并使用Heckman两阶段模型和倾向得分匹配模型来证明研究结果的一致性,并降低内生性风险。研究结果本研究的结果表明,购买D&O保险对企业投资效率有不利影响,尤其是在过度投资活动的情况下;健全的内部治理机制,如大股东持股比例的提高和内部控制质量的提高,缓解了这种负面影响;融资约束是D&O保险与投资效率之间关系的中介因素。创新性/价值企业投资效率对国家宏观经济增长和微型企业发展都具有重要意义。值得注意的是,D&O保险在中国企业中的普及率正在逐步提高,从而发挥着越来越大的影响力。本研究有助于现有关于D&O保险和企业投资效率的文献,为了解D&O保险对中国企业的经济影响提供了有价值的见解。本文提供的经验证据有助于未来的改革和调整。
{"title":"The impact of directors’ and officers’ liability insurance on firm’s investment efficiency: evidence from China","authors":"Weiping Li, Huirong Li, Xuan (Sean) Sun, Tairan Huang","doi":"10.1108/par-08-2022-0130","DOIUrl":"https://doi.org/10.1108/par-08-2022-0130","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to examine the impact of directors’ and officers’ liability insurance (D&O insurance hereafter) on corporate governance and firm performance, with a specific focus on investment efficiency.\u0000\u0000\u0000Design/methodology/approach\u0000Using a sample of Chinese A-share listed firms from the period 2007 to 2020, this study uses Ordinary Least Squares regressions to investigate the research questions, as well as moderating and mediating effects. Additionally, alternative measures of investment efficiency are used, and the Heckman two-stage model and propensity score matching model are used to demonstrate the consistency of the findings and to mitigate the risk of endogeneity.\u0000\u0000\u0000Findings\u0000The findings of this study suggest that purchasing D&O insurance has a detrimental impact on corporate investment efficiency, particularly in the context of over-investment activities; robust internal governance mechanisms, exemplified by a higher shareholding ratio of the top shareholder and enhanced internal control quality, alleviate this negative effect; and financing constraints act as a mediating factor in the association between D&O insurance and investment efficiency.\u0000\u0000\u0000Originality/value\u0000Corporate investment efficiency is of significant importance for both national macroeconomic growth and micro-enterprise development. Notably, the prevalence of D&O insurance among Chinese firms is progressively increasing, thus exerting a growing influence. This study contributes to the existing literature on D&O insurance and corporate investment efficiency, providing valuable insights into the economic impact of D&O insurance on Chinese firms. The empirical evidence presented herein facilitates future reforms and adjustments.\u0000","PeriodicalId":46088,"journal":{"name":"Pacific Accounting Review","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47034300","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}
引用次数: 0
期刊
Pacific Accounting Review
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1