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The impact of the Chinese stimulus program on earnings management 中国经济刺激计划对盈余管理的影响
IF 30.2 Q2 MANAGEMENT Pub Date : 2019-10-07 DOI: 10.1108/ijaim-11-2018-0134
Q. Hao, Xiangyan Shi, Danlu Bu, Liaoliao Li
PurposeThe purpose of this paper is to investigate the impacts of the 2008 Chinese stimulus program on earnings management.Design/methodology/approachUsing a sample period from 2004 to 2011 (per-stimulus period: 2004-2007 and post-stimulus period: 2008-2011), the authors compare the change in earnings management between the firms that received the stimulus funds and those that did not receive the stimulus funds.FindingsThe authors find that from the pre- to post-stimulus period, the recipient firms experienced a greater increase in downward accrual management and a greater decrease in real management than the non-recipient firms did. This result is primarily driven by the non-state-owned enterprises and firms using non-Big-Four auditors.Originality/valueThe results suggest that the earnings management level is ultimately determined by the underlying economic and political factors influencing managers’ and auditors’ incentives (Cohen, 2008; Ball et al., 2003). Meanwhile, some mechanisms, such as high-quality audit (Eshleman and Guo, 2014) and state ownership (Wang and Yung, 2011) can also play a role in determining the level of earnings management.
目的研究2008年中国经济刺激计划对盈余管理的影响。采用2004年至2011年的样本期(刺激前期:2004-2007年,刺激后期:2008-2011年),作者比较了接受刺激资金的公司和未接受刺激资金的公司在盈余管理方面的变化。研究发现,从刺激前到刺激后,与非刺激企业相比,接受刺激的企业在应计向下管理方面的增长更大,而在实际管理方面的下降更大。这一结果主要是由非国有企业和事务所使用的非四大会计师事务所推动的。结果表明,盈余管理水平最终由影响管理者和审计师激励的潜在经济和政治因素决定(Cohen, 2008;Ball et al., 2003)。同时,一些机制,如高质量审计(Eshleman and Guo, 2014)和国有所有权(Wang and young, 2011)也可以在决定盈余管理水平方面发挥作用。
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引用次数: 4
Online investment forum and the market response around earnings announcement in the Chinese stock markets 在线投资论坛和市场对中国股市财报公告的反应
IF 30.2 Q2 MANAGEMENT Pub Date : 2019-10-07 DOI: 10.1108/ijaim-11-2018-0128
Q. Hao, Dayong Dong, Keke Wu
PurposeThis paper aims to study the following two questions. Do earnings announcements stimulate investors to participate in online discussions? Does online investment forum participation affect the market’s reaction to earnings news?Design/methodology/approachThe authors collect all the online posts, which were related to the internet service companies and posted in a Chinese financial forum, guba.eastmoney.com (Guba), during the period between June 30, 2008 and December 31, 2015. Multiple linear regression analysis is used to test the questions.FindingsThe study finds that the earnings announcements induce online discussion. In addition, before the earnings announcement, online posting activity does not affect earnings response coefficient but can weaken the positive association between the magnitude of the upcoming earnings surprise and abnormal trading volume. In contrast, after the earnings announcement, online forum participation can facilitate the incorporation of earnings surprise into the price.Originality/valueThis study contributes to the literature studying the impact of social media on market reaction to earnings news by providing evidence that the price discovery process can be affected by the online investment forum. Several policy implications are also provided.
本文旨在研究以下两个问题。收益公告会刺激投资者参与在线讨论吗?在线投资论坛的参与是否会影响市场对收益消息的反应?设计/方法/方法作者收集了2008年6月30日至2015年12月31日期间发表在中国金融论坛guba.eastmoney.com (Guba)上的所有与互联网服务公司相关的帖子。采用多元线性回归分析对问题进行检验。研究发现,收益公告会引发网上讨论。此外,在盈余公告之前,网络发帖活动不会影响盈余反应系数,但会削弱即将到来的盈余意外大小与异常交易量之间的正相关关系。相比之下,在财报公布后,参与在线论坛可以促进将盈余意外纳入价格。原创性/价值本研究通过提供证据证明价格发现过程可以受到在线投资论坛的影响,为研究社交媒体对市场对收益新闻反应影响的文献做出了贡献。本文还提供了若干政策含义。
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引用次数: 2
Geographic distance and goodwill impairment 地理距离和商誉减值
IF 30.2 Q2 MANAGEMENT Pub Date : 2019-10-07 DOI: 10.1108/ijaim-10-2018-0121
J. Harper, Li Sun
PurposeThe purpose of this study is to examine the impact of asymmetric information, estimated as the geographic distance between the acquiring firm and the target firm, on goodwill impairment following a merger or acquisition.Design/methodology/approachThis study uses regression analysis to investigate the research questions of this study.FindingsThis study finds that geographic distance is positively related to the magnitude of current and cumulative goodwill impairment. The results of this study still hold even after robustness checks for other factors that affect mergers and acquisitions and sources of asymmetric information.Originality/valueThis study extends and links two distinct research streams: asymmetric information related to geographic distance studies in finance and goodwill literature in accounting. Specifically, this study extends literature on the impact of geographic distance on various firm characteristics and contributes to research regarding the determinants of goodwill impairment, a major research stream in goodwill accounting (Li and Sloan, 2016). To the best of the authors’ knowledge, this is the first study that performs a direct empirical test on the relation between geographic distance (between the acquiring firm and the target firm) and goodwill impairment.
本研究的目的是检验信息不对称对合并或收购后商誉减值的影响,以收购公司和目标公司之间的地理距离来估计。设计/方法/方法本研究采用回归分析来探讨本研究的研究问题。本研究发现,地理距离与当前和累积商誉减值的大小呈正相关。即使在对影响并购和信息不对称来源的其他因素进行稳健性检查后,本研究的结果仍然成立。独创性/价值本研究扩展并连接了两个不同的研究流:与金融中的地理距离研究相关的不对称信息和会计中的商誉文献。具体而言,本研究扩展了关于地理距离对各种企业特征影响的文献,并有助于商誉会计的主要研究流——商誉减值的决定因素的研究(Li和Sloan, 2016)。据作者所知,这是第一个对地理距离(收购公司和目标公司之间)与商誉减值之间的关系进行直接实证检验的研究。
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引用次数: 4
The influence of financial reporting quality and audit quality on investment efficiency 财务报告质量和审计质量对投资效率的影响
IF 30.2 Q2 MANAGEMENT Pub Date : 2019-10-07 DOI: 10.1108/ijaim-08-2018-0097
F. Shahzad, I. Rehman, Waqas Hanif, Ghazanfar Ali Asim, Mushahid Hussain Baig
PurposeThis study aims to empirically investigate the effect of financial reporting quality (FRQ) and audit quality (AQ) on the investment efficiency (IE) for the firms listed on the Pakistan Stock Exchange during the period 2007-2014.Design/methodologyThe authors use pooled ordinary least squares (OLS) regression which cluster at the firm and year level to test the hypotheses. For sensitivity check, the authors also account for reverse causality and cross-sectional dependence by using the GMM and FGLS regression methods. Furthermore, the authors built their theoretical arguments based on alignment hypothesis of the agency theory and resource-based view of the firm.FindingsThe findings suggest that higher FRQ and AQ are associated with higher IE. The results for these particular estimates are robust when tested using alternative estimation techniques. Overall, the outcomes of this study are in line with the arguments presented by the alignment hypothesis of the agency theory and resource-based view of the firm.Practical implicationsThis study is fruitful for policymakers’ and investors. This study finds that the audit done by the Big 4 also reduces the information gap and, thus, reduces the moral hazard and adverse selection problems, thereby enhancing the IE.OriginalityThe authors extend the debate on determinates of IE and highlight two monitoring mechanisms: FRQ and AQ. The authors further extend the literature on the economic consequences of AQ in terms of IE, as proposed by Francis (2011). For the first time, this study investigates the impact of AQ on IE in a setting where minority shareholder risk of exploitation is high relative to other markets in Asia.
本研究旨在实证研究2007-2014年期间巴基斯坦证券交易所上市公司财务报告质量(FRQ)和审计质量(AQ)对投资效率(IE)的影响。设计/方法作者使用汇集普通最小二乘(OLS)回归,该回归在公司和年度水平上聚类来检验假设。为了进行敏感性检验,作者还使用GMM和FGLS回归方法考虑了反向因果关系和横截面相关性。在此基础上,构建了代理理论的趋同假说和企业资源基础观。研究结果表明,较高的FRQ和AQ与较高的IE相关。当使用其他估计技术进行测试时,这些特定估计的结果是稳健的。总体而言,本研究的结果与代理理论的对齐假设和企业资源基础观所提出的论点是一致的。本研究对政策制定者和投资者都有借鉴意义。本研究发现,四大会计师事务所的审计也减少了信息差距,从而减少了道德风险和逆向选择问题,从而提高了IE。原创性作者扩展了对IE决定因素的争论,并强调了两种监测机制:FRQ和AQ。作者进一步扩展了Francis(2011)提出的关于AQ对IE经济后果的文献。本研究首次探讨了相对于亚洲其他市场,少数股东被剥削的风险较高的背景下,企业素质对企业绩效的影响。
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引用次数: 28
Integration of DeLone and McLean and self-determination theory in internet banking continuance intention context 德龙、麦克莱恩与自我决定理论在网上银行延续意愿语境中的整合
IF 30.2 Q2 MANAGEMENT Pub Date : 2019-08-05 DOI: 10.1108/ijaim-07-2018-0077
S. Rahi, M. A. Ghani
PurposeThe proliferation of information technology has changed the banking system globally. Internet technology has not only allowed banks to offer products and services but also improved their ability to retain customers. This study aims to examine internet banking user’s continuance intention by integrating two well-known theories DeLone and McLean information system success model (D&M) and self-determination theory (SDT).Design/methodology/approachThe research model was tested using survey data from 398 customers of commercial banks. The respondents were internet banking users. Data were analyzed using structural equation modeling.FindingsThe results revealed that internet banking user continuance intention is jointly determined by information quality (INFQ), service quality, satisfaction, introjected regulation, external regulation, intrinsic regulation and identified regulation. The integrated model explained 75.4 per cent variation in customer’s continuance intention to use internet banking. The results suggested that intrinsic regulation and identified regulation were the most important human motivation factors that drive customer’s intention toward continue use of internet banking.Practical implicationsThe findings imply that managers seeking user satisfaction should focus on INFQ and service quality to enhance user continuance intention. Policymakers should focus on intrinsic and identified regulation of internet banking users. Some of the ways banks can do this is to develop enjoyable internet banking website with kind of reward system, activities that have the charm of novelty, challenge or aesthetic significance will help to improve user’s intention to continue use of internet banking.Originality/valueThis study contributes to the literature by integrating D&M and SDT in continuance intention and different from several traditional studies that had investigated the initial acceptance of internet banking users.
信息技术的扩散已经改变了全球的银行体系。互联网技术不仅使银行能够提供产品和服务,而且提高了银行留住客户的能力。本研究旨在整合DeLone和McLean两大著名理论,即信息系统成功模型(D&M)和自我决定理论(SDT),考察网上银行用户的继续意愿。设计/方法/方法使用对398个商业银行客户的调查数据对研究模型进行了测试。受访者均为网上银行用户。数据分析采用结构方程模型。结果表明,信息质量、服务质量、满意度、内嵌式监管、外部监管、内在监管和识别式监管共同决定了互联网银行用户的续用意愿。综合模型解释了客户继续使用网上银行意愿的75.4%差异。结果表明,内在监管和识别监管是驱动客户继续使用网上银行意愿的最重要的人为动机因素。实践启示研究结果表明,管理者在寻求用户满意度时,应关注用户满意度和服务质量,以增强用户继续使用意愿。政策制定者应把重点放在对互联网银行用户的内在和明确监管上。银行可以采取的一些方法是开发令人愉快的网上银行网站,并设有奖励制度,具有新颖性、挑战性或审美意义的活动将有助于提高用户继续使用网上银行的意愿。原创性/价值本研究将D&M和SDT整合到延续意愿中,对文献做出了贡献,与传统研究中对互联网银行用户初始接受度的研究不同。
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引用次数: 55
Do management earnings forecasts fully reflect information in past earnings changes? 管理层盈余预测是否充分反映了过去盈余变动的信息?
IF 30.2 Q2 MANAGEMENT Pub Date : 2019-08-05 DOI: 10.1108/ijaim-11-2017-0144
G. Gong, Yue Li, Ling Zhou
PurposeIt has been widely documented that investors and analysts underreact to information in past earnings changes, a fundamental performance indicator. The purpose of this paper is to examine whether managers’ voluntary disclosure efficiently incorporates information in past earnings changes, whether analysts recognize and fully anticipate the potential inefficiency in management forecasts and whether managers’ potential forecasting inefficiency entirely results from intentional disclosure strategies or at least partly reflects managers’ unintentional information processing biases.Design/methodology/approachArchival data were used to empirically test the relation between management earnings forecast errors and past earnings changes.FindingsResults show that managers underreact to past earnings changes when projecting future earnings and analysts recognize, but fail to fully anticipate, the predictable bias associated with past earnings changes in management forecasts. Moreover, analysts appear to underreact more to past earnings changes when management forecasts exhibit greater underestimation of earnings change persistence. Further analyses suggest that the underestimation of earnings change persistence is at least partly attributable to managers’ unintentional information processing bias.Originality/valueThis study contributes to the voluntary disclosure literature by demonstrating the limitation in the informational value of management forecasts. The findings indicate that the effectiveness of voluntary disclosure in mitigating market mispricing is inherently limited by the inefficiency in management forecasts. This study can help market participants to better use management forecasts to form more accurate earnings expectations. Moreover, our evidence suggests a managerial information processing bias with respect to past earnings changes, which may affect managers' operational, investment or financing decisions.
广泛的文献表明,投资者和分析师对过去收益变化的信息反应不足,这是一个基本的业绩指标。本文的目的是考察管理者的自愿披露是否有效地纳入了过去盈余变化中的信息,分析师是否认识到并充分预测了管理层预测中潜在的低效率,以及管理者的潜在预测低效率是否完全源于有意披露策略,或者至少部分反映了管理者无意的信息处理偏见。设计/方法/方法使用档案数据对管理层盈余预测误差与过去盈余变化之间的关系进行实证检验。研究结果表明,在预测未来收益时,管理者对过去的收益变化反应不足,分析师认识到,但未能充分预测,与管理层预测的过去收益变化相关的可预测偏差。此外,当管理层的预测更低估盈利变化的持续性时,分析师似乎对过去的盈利变化反应不足。进一步分析表明,对盈余变化持续性的低估至少部分归因于管理者无意的信息处理偏见。原创性/价值本研究通过展示管理预测在信息价值上的局限性,为自愿披露文献做出了贡献。研究结果表明,自愿披露在缓解市场错误定价方面的有效性受到管理层预测效率低下的内在限制。本研究可以帮助市场参与者更好地利用管理层预测,形成更准确的盈余预期。此外,我们的证据表明,管理信息处理偏向于过去的收益变化,这可能会影响管理者的运营、投资或融资决策。
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引用次数: 1
Hedge accounting and investors’ view of FX risk 对冲会计与投资者对外汇风险的看法
IF 30.2 Q2 MANAGEMENT Pub Date : 2019-08-05 DOI: 10.1108/ijaim-10-2017-0121
Li Wang, Stephen D. Makar
PurposeThis paper aims to examine the foreign exchange (FX) risk effects of cash flow hedge accounting (HA). To the extent the HA qualification criteria and detailed documentation give investors confidence that FX derivatives effectively hedge risk, market-assigned FX risk premiums will be lower for firms using cash flow HA.Design/methodology/approachProbit analyses rely on the HA designation to examine the decision to use cash flow HA. Primary analyses test the hypothesized relationship between the magnitude of FX risk premiums and such HA use. Additional analyses allow for the interaction between cash flow HA use and the extent of FX derivatives use.FindingsHypothesis tests indicate that the magnitude of the FX risk premium is, on average, lower for firms designated as effective cash flow hedgers. In additional tests, the evidence suggests that the market assigns a lower FX risk premium to firms using a higher level of FX derivatives as effective cash flow hedges.Practical implicationsThe findings suggest that cash flow HA provides risk-relevant information to investors. Such positive effects of HA on investors’ understanding of risk management may guide US accounting regulators in their efforts to improve HA. Corporate treasurers also may benefit from these insights into evaluating the use of HA.Originality/valueResponding to the call for research on the risk relevance of cash flow HA, this paper merges the HA literature with the FX risk management literature to directly examine the relationship between HA use and FX risk premiums for manufacturing firms. The authors take an innovative approach using FX rates to which each firm is most exposed and provide evidence consistent with the argument that this approach is helpful in understanding both the decision to use cash flow HA and the effect of such HA use on market-assigned FX risk premiums.
本文旨在研究现金流套期会计(HA)的外汇风险效应。在某种程度上,HA的资格标准和详细的文件给投资者信心,外汇衍生品有效地对冲风险,市场分配的外汇风险溢价将较低的公司使用现金流HA。设计/方法/方法probit分析依靠HA指定来检查使用现金流HA的决定。初步分析检验了外汇风险溢价幅度与HA使用之间的假设关系。额外的分析考虑了现金流HA使用和外汇衍生品使用程度之间的相互作用。假设测试表明,对于被指定为有效现金流套期保值者的公司,外汇风险溢价的幅度平均较低。在额外的测试中,有证据表明,市场对使用较高水平的外汇衍生品作为有效现金流对冲的公司分配了较低的外汇风险溢价。研究结果表明,现金流量HA为投资者提供了与风险相关的信息。HA对投资者理解风险管理的这种积极影响,可以指导美国会计监管机构改善HA的努力。企业财务主管也可以从这些评估HA使用的见解中获益。原创性/价值响应对现金流HA风险相关性研究的呼吁,本文将HA文献与外汇风险管理文献合并,直接考察制造业企业HA使用与外汇风险溢价之间的关系。作者采用了一种创新的方法,使用每家公司最容易受到影响的外汇汇率,并提供了与以下论点一致的证据:这种方法有助于理解使用现金流量HA的决定,以及这种HA使用对市场分配的外汇风险溢价的影响。
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引用次数: 1
Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms? 女性独立董事能否解释中国上市公司社会责任与盈余管理之间的双向关系?
IF 30.2 Q2 MANAGEMENT Pub Date : 2019-08-05 DOI: 10.1108/ijaim-03-2018-0027
Muhammad Safdar Sial, Chun-mei Zheng, Nguyen Vinh Khuong
PurposeThis study aims to explore the possibility of a two-way relationship between corporate social responsibility (CSR) and earnings management (accruals and real EM) with the moderating role of female and independent directors.Design/methodology/approachThe authors use STATA to test the generalized method of moments on a sample of Chinese listed firms data over the period 2009-2015. The unbalanced sample obtained 3,481 observations from China stock market and accounting research database and CSR rating provided by Rankins.FindingsThe results indicate a significant negative relationship between two-way CSR and accrual-based EM. Moreover, female and independent directors moderate the two-way relationship between CSR and EM.Research limitations/implicationsThe present study does not include all financial, insurance and investment firms to impact on CSR and EM. Further research might consist of family ownership to enhance the evidence for an emerging market.Originality/valueThis study primarily contributes to the literature on CSR, female and independent directors, and EM by providing evidence for the moderating role of female and independent directors on the two-way association between CSR and EM.
目的本研究旨在探讨企业社会责任(CSR)与盈余管理(应计项目和实际盈余管理)之间双向关系的可能性,以及女性和独立董事的调节作用。设计/方法/方法作者使用STATA对2009-2015年中国上市公司数据样本进行广义矩法检验。不平衡样本从中国股票市场和会计研究数据库以及Rankins提供的企业社会责任评级中获得3481条观察值。研究结果表明,双向企业社会责任与基于权责发生制的新兴市场之间存在显著的负相关关系。此外,女性和独立董事调节了企业社会责任与新兴市场之间的双向关系。研究的局限性/意义本研究并未包括所有金融、保险和投资公司对企业社会责任和新兴市场的影响,进一步的研究可能包括家族所有权,以增强新兴市场的证据。原创性/价值本研究主要通过提供证据证明女性和独立董事在企业社会责任与新兴市场的双向关联中起调节作用,对企业社会责任、女性和独立董事以及新兴市场的文献做出了贡献。
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引用次数: 27
The impact of corporate social and environmental practices on the cost of equity capital: UK evidence 企业社会和环境实践对股权资本成本的影响:英国证据
IF 30.2 Q2 MANAGEMENT Pub Date : 2019-08-05 DOI: 10.1108/IJAIM-11-2017-0141
A. H. Ahmed, Yasser Eliwa, D. Power
PurposeThere has been an ongoing call from various groups of stakeholders for social and environmental practices to be integrated into companies’ operations. A number of companies have responded by engaging in socially and environmentally responsible activities, while others choose not to participate in these activities, which incur additional costs. The absence of consensus regarding the economic implications of social and environmental practices provides the impetus for this paper. This study aims to examine the association between corporate social and environmental practices (CSEP) and the cost of equity capital measured by four ex ante measures using a sample of UK listed companies.Design/methodology/approachFirst, we undertake a review of the extant literature on CSEP. Second, using a sample of 236 companies surveyed in “Britain’s most admired companies” in terms of “community and environmental responsibility” during the period 2010-2014, we estimate four implied a cost of equity capital proxies. The relationship between a companies’ cost of equity capital and its CSEP is then calculated.FindingsThe authors find evidence that companies with higher levels of CSEP have a lower cost of equity capital. This finding determines the significant role played by CSEP in helping users to make useful decisions. Also, it supports arguments that firms with socially responsible practices have lower risk and higher valuation.Practical implicationsThe finding encourages companies to be more socially and environmentally responsible. Furthermore, it provides up-to-date evidence of the economic consequences of CSEP. The results should, therefore, be of interest to managers, regulators and standard-setters charged with developing regulations to control CSEP, as these practices are still undertaken on a voluntary basis by companies.Originality/valueTo the best of the authors’ knowledge, this is the first study to investigate the association between CSEP of British companies and their cost of equity capital. The study complements Ghoul et al. (2011), who examine the relationship between CSR and the cost of equity capital of the US sample. The authors extend Ghoul et al. (2011) by using a sample of the UK market after applying International Financial Reporting Standards.
各种利益相关者团体一直在呼吁将社会和环境实践纳入公司的运营中。一些公司通过参与对社会和环境负责的活动作出回应,而另一些公司则选择不参加这些活动,从而产生额外的成本。缺乏关于社会和环境实践的经济影响的共识为本文提供了动力。本研究旨在考察企业社会和环境实践(CSEP)和股权资本成本之间的关联,通过四种事前措施测量,使用英国上市公司的样本。设计/方法/方法首先,我们对现有的CSEP文献进行了回顾。其次,利用2010-2014年期间“英国最受尊敬公司”中236家公司的“社区和环境责任”调查样本,我们估计了其中4家公司隐含的股权资本代理成本。然后计算公司权益资本成本与其CSEP之间的关系。研究结果作者发现证据表明,CSEP水平较高的公司拥有较低的权益资本成本。这一发现确定了CSEP在帮助用户做出有用决策方面发挥的重要作用。此外,它还支持这样的观点,即具有社会责任实践的公司风险更低,估值更高。实际意义这一发现鼓励公司对社会和环境更加负责。此外,它还提供了CSEP经济后果的最新证据。因此,管理人员、监管人员和负责制定管制CSEP条例的标准制定者应该对结果感兴趣,因为这些做法仍然是由公司在自愿的基础上进行的。原创性/价值据作者所知,这是第一个调查英国公司CSEP与其股权资本成本之间关系的研究。该研究补充了Ghoul等人(2011)的研究,他们研究了美国样本的企业社会责任与股权资本成本之间的关系。作者通过使用应用国际财务报告准则后的英国市场样本扩展了Ghoul等人(2011)。
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引用次数: 20
Textual and contextual analysis of professionals’ discourses on XBRL data and information quality 专业人士关于XBRL数据和信息质量的话语的文本和语境分析
IF 30.2 Q2 MANAGEMENT Pub Date : 2019-08-05 DOI: 10.1108/IJAIM-01-2018-0003
Arif Perdana, A. Robb, Fiona H. Rohde
PurposeThe purpose of this study is to gain insight into what aspects of eXtensible Business Reporting Language (XBRL) data and information quality (DIQ) most interest professionals.Design/methodology/approachThe authors use text analytics to examine XBRL discourses from professionals working in the domain. They explore the discussion in the three largest LinkedIn XBRL groups. Data collection covered the period 2010-2016.FindingsVia the text analytics, the authors find the most appropriate XBRL DIQ dimensions. They propose an XBRL DIQ framework containing 18 relevant DIQ dimensions derived from both the accounting and IS fields. The findings of this study are expected to help direct future XBRL research into the DIQ dimensions most worthy of further empirical investigation.Originality/valueXBRL is the international standard for the digital reporting of financial, performance, risk and compliance information. Although the expectations of XBRL to produce improvements in DIQ via its applications (e.g. standard business reporting, digital data standard and interactive data visualization) are high, they remain unclear. This paper contributes to better understanding of the aspects of XBRL DIQ most relevant to professionals.
目的本研究的目的是深入了解可扩展业务报告语言(XBRL)数据和信息质量(DIQ)的哪些方面最吸引专业人士。设计/方法论/方法作者使用文本分析来检查在该领域工作的专业人员的XBRL话语。他们在三个最大的LinkedIn XBRL小组中探讨了这个问题。数据收集期为2010-2016年。通过文本分析,作者找到了最合适的XBRL DIQ维度。他们提出了一个XBRL DIQ框架,其中包含来自会计和信息系统领域的18个相关DIQ维度。本研究的结果有望指导未来XBRL研究中最值得进一步实证研究的DIQ维度。原创性/valueXBRL是财务、绩效、风险和合规信息数字化报告的国际标准。尽管人们对XBRL通过其应用程序(例如标准业务报告、数字数据标准和交互式数据可视化)改进DIQ的期望很高,但它们仍然不明确。本文有助于更好地理解XBRL DIQ中与专业人员最相关的方面。
{"title":"Textual and contextual analysis of professionals’ discourses on XBRL data and information quality","authors":"Arif Perdana, A. Robb, Fiona H. Rohde","doi":"10.1108/IJAIM-01-2018-0003","DOIUrl":"https://doi.org/10.1108/IJAIM-01-2018-0003","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to gain insight into what aspects of eXtensible Business Reporting Language (XBRL) data and information quality (DIQ) most interest professionals.\u0000\u0000\u0000Design/methodology/approach\u0000The authors use text analytics to examine XBRL discourses from professionals working in the domain. They explore the discussion in the three largest LinkedIn XBRL groups. Data collection covered the period 2010-2016.\u0000\u0000\u0000Findings\u0000Via the text analytics, the authors find the most appropriate XBRL DIQ dimensions. They propose an XBRL DIQ framework containing 18 relevant DIQ dimensions derived from both the accounting and IS fields. The findings of this study are expected to help direct future XBRL research into the DIQ dimensions most worthy of further empirical investigation.\u0000\u0000\u0000Originality/value\u0000XBRL is the international standard for the digital reporting of financial, performance, risk and compliance information. Although the expectations of XBRL to produce improvements in DIQ via its applications (e.g. standard business reporting, digital data standard and interactive data visualization) are high, they remain unclear. This paper contributes to better understanding of the aspects of XBRL DIQ most relevant to professionals.\u0000","PeriodicalId":46371,"journal":{"name":"International Journal of Accounting and Information Management","volume":"10 1","pages":""},"PeriodicalIF":30.2,"publicationDate":"2019-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83985199","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: 4
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International Journal of Accounting and Information Management
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